The Electronic Federal Tax Payment System (EFTPS) is a tax payment service provided by the U.S. Department of the Treasury. Users can access the service through the https://www.eftps.gov/ website.
A new corporation is pre-enrolled in EFTPS after applying for an employer identification number (EIN). The Treasury Department will mail an enrollment confirmation containing a 4-digit PIN, which the business can use to log in and complete enrollment.
If a business or individual does not receive a pre-enrollment notice, they can register online at the EFTPS website.
An individual must provide the following information to complete enrollment:
- Social Security Number (SSN)
- Full Name
- U.S. or International Phone Number
- Address (Street, City, State, Zip Code, Country)
- Bank Account for Direct Debit (Routing Number & Account Number)
A business entity must provide the following information to complete enrollment:
- Employer Identification Number (EIN)
- Business Name
- U.S. or International Phone Number
- Address (Street, City, State, Zip Code, Country)
- Bank Account for Direct Debit (Routing Number & Account Number)
Businesses and individuals primarily use the system to make federal income tax payments (e.g., Form 1040, Form 1120, Form 1040-NR). However, there are many more payment types available which include:
- Payroll Tax Deposits with Form 941 (Employer Quarterly Federal Tax Return)
- Quarterly Federal Excise Taxes with Form 720 (Quarterly Federal Excise Tax Return)
- Trust Income Taxes with Form 1041 (US Income Tax Return for Estates & Trusts)
- Gift Taxes with Form 709 (US Gift & GST Tax Return)
- Investment Income Taxes with Form 990-PF (Return of Private Foundation)
- UBTI Taxes with Form 990-T (Exempt Organization Business Income Tax Return)
- FDAP Withholding Taxes with Form 1042-S (Foreign Persons US Source Income Withholding)
- Partnership Withholding Taxes with Form 8804 (Annual Return for Partnership Withholding Tax)
Individuals and businesses can also use the system to submit payments related to an offer in compromise (OIC), payments due with an amended tax return, or payments in response to a balance-due tax notice.
Taxpayers can find more information on the EFTPS system by visiting the IRS website.