8109 Federal Tax Deposit Coupon Book

FEDERAL TAX DEPOSIT
COUPON BOOK

OMB No 7555-0257

For Privacy Act and Paperwork
Reduction Act Notice, see instructions.

for Business
File Online!
www.irs.gov/efile

Oepznnlent ill tno T,e.x-rf
Internal Revenue Scwice
F o n 81m [Rev. 12-100dl
Calalog Nrlmber 610440

C

-- ....-.-<...

I....

The easy way
to pay
your taxes
el&ronically
t -800-555-4477
First check your name and employer identificatlorl number. If you need lc
make a change, see page 1 of the instructions.

Caution. Use all coupons in a book belors uslng a new book.

What's new. The oval for Form 990-C has been deleted.
Forln 9904 has been replaced by Form 1120-C, U.S. Income
Tax Return for Cooperative Associations. Filers of Form
1 120°C must use the 1120 ovai when completing Form 8109.
The type of tax ovals for the 1120, 1042, and 944 have
been moved on the coupon. Read the type of iau to the right
of the oval before you darken the oval.
Note. Entries must be made in pencil. Use sof lead (for
example, a #2 pencil) so that your entries can be read more
accurately by the optical scannlng equipment. You cannot
use photocopies of the coupons to make deposits. Do not
staple, tape, or fold the coupons.
Purpose of form. If you do not use the Electronic Federal
Tax Payment System (EFTFS), use the Form 8109 deposit
coupons in th~sbook lo make deposits of the taxes listed on
page 2 through the Federal Tax Deposit System. To
determine whether you must use EFTPS, see the instructions
for your tax return or Pub. 15 (Circular E), Employer's Tax
Gurde. Do not use these coupons to depos~tdel~nquenttaxes
assessed by the 1%. Pay those taxes directly to the IRS or
by EFTPS.
Electronic deposit option.
EFTPS IS a fast and easy way to
make all federal tax payments by phone or personal cornpuler.
You may enroll in EFTPS valuntar~ly.For more informailon or to
enroll in EFTPS, go tc
www.eftptpx.gov or call 1-800-555-4477

Page 1
How to indicate changes t o the coupon.
If your employer
identification number (EIN) is incorrect, mark the "X" on the
deposit coupon, cross out the incorrect EIN, and write in the
correct EIN. Make name changes or corrections in a sirnllar
manner. You will recebve new coupons in 5 to 6 weeks. Any
deposft coupons you use before receiving the new coupons
should be corrected In the same manner.

A e s s change. If you are changing only your address
(for example, if you want your coupons sent to a different
address), continue to use the coupons you have. Show a
change of address on Form 8109-C, FTD Address Change. A
new FTD coupon book w ~ lbe
l Issued; however, you mav
continue to use the old coupons until you receive the new
book. Note. This address change only changes the address
on the FTD coupcns. It does not change your IRS account
address (the address the IRS uses to send your tax forms,
refunds, and not~cesto you). If you want to change your
account address, other than for FTD coupons, use Form
8822, Change of Address.
Automatic resupply. This FTD coupon book is designed so
that the FTD coupon books will be sent automatically to you.
I f you must make an FTD deposit and you do not have a
deposit coupon, call 1-800-829-4933 and provide the
folloiv~nginformation: bus~nsssname, address where you
(contmued on

page 3)

Page

2

TYPES OF TAX

want the coupon books sent, number of coupon books, and
EIN. Also include the month in which your tax year ends if
you have a Form 1120, 990-PF (with net ~nvesirnent
income), 990-T, or 2438 filing requirement.
Amount of deposit.
Enter the arnoilnt of the deposit in the
space provided. Enter the amount fegibty, forming the
characters as shown below:

CENTS

Employer's QUARTERLY Federal Tax Return
(~ncludesForms 941 -M, 94 1 -PR, and 941-SS)
Emptoyer's Annual Tax Return far Agricultural
Employees

Form 944

Employer's ANNUAL Federal Tax Return (rncludes
Forms 944-PR, 944(SP), and 9444s)

Form 945

Annual Return of Withheld Federal Income Tax

Form 720
Form CT-1

Quarterly Federal Excise Tax Return

Form 940

Handprint money amounts without using dollar signs,
commas, a decimal polnt, or leading zeros. If the deposit is
for whole dollars only, enter "00" in the CENTS boxes. For
example, a deposit of $7,635.22 would be entered like this:
DDLLARS

Form 941

,

Form 990-T

Form 990-PF
,, ,,
, ,

Form 1042

employ^'^ Annual Railroad Retirement Tax Return
Employer's Annual Federal Unemployment (FUTA)
Tax Return (inclvdes Form 940-PR)
U.S. Corporation Income Tax Return (includes
Form 1120 series of returns, such as new Form
1120-C, and Form 2438)
Exempt Organization Business Income Tax Return
Return of Private Foundat~onor Section 4947(a)(l)
Nonexempt Charitable Trust Treated as a Private
Foundation
Annual Withholding Tax Return for U.S. S ~ i ~ r c e
lncorne of Fore~gnPersons

Page
Marking the proper tax period for payroll taxes and
withholding (Forms 941, 940, 943, 944, 945,CT-1, and
1042). If your liability was incurred during:
January 1 through March 3 ? , darken the 1st quarter space.
April 1 through June 30,darken the 2nd quarter space
July 1 through September 30, darken the 3rd quarter space.
October 1 through Decernher 31, darken the 4th quarter space.
Mote. II the liability was incurred during one quaner and
deposited In another quarter, darken the space for the
quarter In which the tax liability was ~ncurred.For example.
if the I~abllitywas incurred in March and deposited in Apnl,
darken the 1 st quarter space.
Excise taxes. For Form 720, follow the instructions above
for Forms 941, 930,etc. Far Form 990-PF, with net
investment income, fo!low the instructions below for Forms
I 120, 990-T, a n d 2338.
Income taxes (Forms 1 120, 990-T, and 2438).To make
estimated i ~ c o r n etax deposits for the current tax year for
any quarter, darken only the 1st quarter space.
Example 1. If your tax year ends on December 31. 2007,
and a deposit for 2007 is berng made between Januarj 1
and December 3 f , 2007, darken the I st quarter space.

Example 2. If your tax year ends on June 30, 2007, and a
deposlt for that fiscal year is belng made between July 1 ,
2006. and June 30,2007, darken the 1st quarter space.
To make deposits to: the prior tax year for any quarter,
darken only the 4th quarter space. This includes
Depos~tsof balance due shown on the return (Forms
1120. 990-T, and 990-PF).
Deposits of balance due shown on Form 7004.
Appjicat~onfor Automatic 6-Month Extension of Time To
File Certain Business Income Tax. Jnformation, and Other
Returns (be sure t o darken Ihe 1 120 or 1042 space as
approprlate).
Deposits of balance due {Forms 990-T and 990-PF filers)
shown on Form 8868,Application for Extension of Time To
File an Exempt Organization Return (be sure to darken the
990-T or 990-PF space as appropriate).
Deposits of tax due shown on Form 2438, ilndistributed
Capital Gains Tax Return (darken the 1120 space).
Example 1. If your tax year ends on December 3 1 , 2006,
and a deposit for 2006 is belng made after that date.
darken the 4th quarter space.
Example 2. If your tax yea: ends on June 30, 2007, and a
depos~tfor that fiscal year is be~ngmade after that date,
darken the 4th quarter space.

3

Page 4
How to ensure your deposit is credited to the correct account.
Make sure your name and EIN are correct;
Prepare only one coupo~:for each type of tax deposit;
Darkdn only one space to the left of the type of tax you
are depositing;
Darken only one space to the left of the tax period for
wh~chyou are making a deposlt; and
Use separate FTD coupons for each return per~nd.
Telephone number. We need your daytime telephone number
to call ~f we have d~ff~culty
processing your deposits.
Miscellaneous. The SIX-d~gitnumber to the r~ghtof your
EIN is used to ensure that the deposit IS credited to your
account. We use the "IRS USE ONLY" box to ensure proper
crediting to your account. Do not darken this box when
maklng s deposit.
How to make deposits.
Mall or deliver the completed coupon
w~ththe amount of Ihe deposit to an authorized depositary
(f~nancial
instltutlon) 1 ~ federal
r
taxes. Make your check or
money order payable to that depositary. To help ensure proper
credihng to yohr account, write your EJN,the type of tax (for
example, Form 940), and tax period to wh~chthe payment
applies on your check or money order. For your records, a stub
is prgvided with each coupon. Authorized depos~tariesmust

accept cash, postal money orders drawn to the order of the
depositary, or checks or drafts drawn on and to the order of the
depositary. You can deposit taxes with a check drawn on
another financial institution only if the depositary IS willing to
accept that form of payment.
If you prefer, you may mail your coupon and payment to
Financial Agent, Federal Tax Deposii P~ocessing,P.O. Box
970030,St. Louis, MO G3197. Make your check or money
order payable to Financial Agent.
Timeliness of deposits.
The IRS determ~neswhether
deposits are on time by the date that they are received by
an authorized depositary. However, a deposlf received by
the authorized depositary after the due date will be
considered t mely if the taxpayer establ~shesthat it was
mailed in the United States in a properly addressed, postage
prepaid envelope at least 2 days before the due date.
Note. If you are requlred to deposit any taxes more than
once a month, any deposit of $20,000 or more must be
received by its due date to be timely.
When to deposit. See the instructions for the applicable
returns. See Pub. 15 (Circular E) for deposit rules on
employment taxes. Generally, you can get copies of forms
and ~nstructionsby calling I-800-TAX-FORM
(1-800-829-3676) or visiting the IRS's website at
www.rrs.gov. For a resupply of Form 81 09,see page 1.
(instructtons continued on ~nsideof back cover.)

Penalties. Y w may be charged a penalty for not making
depos~tswhen due or in sufficient amounls, unless you
have reasonable cause. This penalty may also apply if you
mall or deliver federal tax deposits to unauthorized
Institutions or IRS offices, rather than to authorized
depositaries. Add~tionally,a trust fund recovery penalty
may be imposed on all persons who are determined by the
IRS to be responsible for collecting, accounting for and
paying over these ?axes, and who acted willfully In not
doing so. For more inforrnatlon on penalties, see the
instruct~onsfor your tax return or Pub. 75 (Circular Q.
Privacy Act and Paperwork Reduction Act Notice.
Interpal Revenue Code section 6302 requires certain
persons to make periodic deposits of taxes. If you do not
depos~telectronically, you must provide the information
requested on this form. IRC sect~on6109 requires you to
provide your employer ideniification number (EIN). The
information on this torm IS used to ensure that you are
complying with the Internal Revenue laws and to ensure
proper crediting of your deposit. Routine uses of !his
informatlon Include providing it to the Department of Justice
for civil and criminal litigation, and to cities, slstes. and the
Dlstrlct of Columbia for use in

administering their tax laws. We may also disclose this
information to federal and state agencres to enforce federal
nontax criminal laws and to combat terrorrsm. We may give
this information to olher countries pursuant to tax treaties.
Providing incomplete, i~icorrect,or fraudulent informat~on
may subject you to interest and penalties. You are not
required to pravide the Information requested on a form that
is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or racords
relat~ngto a form or its instructions mud be retained as
long as thew contents may become ~ ~ a t e rin
~ athe
l
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required
by IRC sect~on6 f 03.

Page

The time needed to cornplete and file these forms will
vary depending o n ~ndlvldualcircumstances. The est~mated
average times are as follows: Form 8109, 2 mlnules; Form
8109-C, 1 minute. If you have comments conce:nlng the
accuracy of tnese tlme estimates or suggestions for making
these forms simpler, we would be happy to hear from you.
You can write to the Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:T:SP, I 1 11
Constitution Ave. NW, IR-6406, Wash~ngton,DC 20224. Do
not send these forms to this address. Instead, see
How to
make deposits on page 4.

5

Page

6
Make a deposit w ~ t ha Federal Tax Deposit coupon as follows:

Reminders
Depos~?
coupons are automatically mailed t o you.

If someone else, such as a payroll tax preparer, makes your
deposits, provide t h ~ sbooklet to them.

tax

Use Form 81 09-C, FTD Address Change, provided ~n thw book,
to rnake an address change only for FTD coupons.

F~llin the Amoun!
of Depos~t(ddlars
and cents)

\

AMOUNT OF DEPc7Slt [DD NU1 rype P c l m C n l '

Prided on recycled paper

Darken only one
Tax Period

\\

\

DCI Cr'S

@

Darken only one
Type of Tax

I

CtNlS

\\
LIWm rmnh
I

.

.III

TYPE OF TAX

I

3.#1t#m#.m#Iv ly

:I TAX PERIOD