# Payment Instruction Booklet > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A2b3bee7cef97dadd ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text Payment Instruction Booklet For Business & Individual Taxpayers Publication 4990 (Rev. 10-2024) Catalog Number 59402S Department of the Treasury Internal Revenue Service www.irs.gov Thank you for enrolling. This is your quick reference guide for using the Electronic Federal Tax Payment System (EFTPS). Note: All federal taxes for both businesses and individuals can be paid using EFTPS. Payments must be scheduled by 8 p.m. ET the day before the due date to be timely. For additional information, please see the FAQ section of EFTPS.gov. If you have downloaded this booklet but have not yet enrolled, simply visit EFTPS.gov and select “Enrollment” to get started. Making a Payment Online 1 Go to EFTPS.gov and click on “Payments.” Then, click on “Need a Password.” 2 Follow the prompts, entering your employer identification number or social security number, the four-digit PIN you received in the mail, and either the banking information you used to enroll or the last eight digits of the enrollment number on your PIN letter. Missing your Enrollment Number or PIN? Contact EFTPS Customer Service:1.800.555.4477 for all inquiries Note: Creating a password is necessary only if it is your first time to log in to EFTPS.gov or if you’ve lost or would like to change your password. 3 Select the tax form, payment type, tax period, and amount (and subcategory information, if applicable). 4 Select the date you want your payment to be received. 5 Follow the screens through the process. Once accepted, you’ll get an EFT Acknowledgment Number as your receipt. Payment Worksheets are available on Page 12 of this Booklet Phone: 1 Gather your information, including your EIN (for business) or SSN (for individual), PIN, and tax form number. 2 Call the EFTPS Tax Payment toll-free number (available 24 hours a day, 7 days a week): 1.800.555.3453 3 Follow the voice prompts to select the tax form, payment type, tax period, and amount (and subcategory information, if applicable). If you encounter any problems, you will be transferred automatically to a live operator for assistance. 4 Record your EFT Acknowledgment Number. To practice making a payment by phone, call the Phone Tutorial System toll free at 1.800.572.8683. The practice confirmation number you will receive is 999-99999. 1 Canceling a Payment To cancel a payment, you will need the following:  Your EIN (for businesses) or SSN (for individuals)  PIN  Tax form number  The last eight digits of the EFT Acknowledgment Number for the payment you wish to cancel (this was the confirmation you received when the payment was scheduled). If you do not have the last eight digits of the EFT Acknowledgment Number, please call EFTPS Customer Service. (See phone numbers on back.) Online 1 Log in and select “Payments.” 2 Select “Cancel a Payment” and follow the process. Record the Cancellation EFT Acknowledgment Number you receive, and keep for your records. Phone: 1 Call the EFTPS Tax Payment toll-free number (available 24 hours a day, 7 days a week): 1.800.555.3453 2 Follow the voice prompts. 3 Record the Cancellation EFT Acknowledgment Number you receive, and keep for your records. Note: If you wish to cancel a scheduled payment, you must do so by 11:59 p.m. ET at least two business days before the scheduled date. For example, a payment scheduled for Monday cannot be canceled after 11:59 p.m. ET the previous Thursday. EFTPS Tip: Businesses with a deposit requirement must pay taxes electronically. 2 Changing Financial Institution Information Online 1 Go to EFTPS.gov and select “My Profile.” 2 Log in and select “Edit Financial Institution Information.” 3 Accept Privacy Act and Paperwork Reduction Act Information. 4 Enter the new financial information. 5 Create a new PIN and password. Phone: 1 Call: 1.800.555.3453 2 Follow the prompts to complete the enrollment. 3 Enter the new financial information. 4 Make a note of your new PIN. Notes: To schedule a payment online or via the phone with your new banking information, you must first log out or exit, then sign in with your new PIN. If you want payments you’ve already scheduled to be charged against your new bank account, you must cancel those payments and reschedule them using the PIN associated with your new enrollment. Please contact EFTPS Customer Service for information on deleting the old PIN and related account information if it is no longer needed. You can access up to sixteen months’ history of payments made with EFTPS. 3 IRS Tax Form Numbers & Codes—Businesses Refer to this guide to find common tax form information before making your payment online or by phone. Please note that this table is not all-inclusive. If a particular number is not listed, contact the IRS at 1.800.829.4933. IRS Tax Form Number Phone Payment EFTPS Form No Valid Tax Period Tax Description Ending Dates Payment Due Information **Financial Institution Tax Form Code No 11-C 112 01–12 Occupational Tax and Registration Return for Wagering Payment due with a return Payment due on an IRS notice 01111 01117 706-GS (D) 706473 12 Generation-Skipping Transfer Tax Return for Distributions Payment due with a return Payment due on an IRS notice Payment due on an extension 70621 70627 70622 706-GS (T) 706478 12 Generation-Skipping Transfer Tax Return for Terminations Payment due with a return Payment due on an IRS notice Payment due on an extension 70631 70637 70632 709 709 01–12 United States Gift (and Generation-Skipping Transfer) Tax Return Payment due with a return Payment due on an IRS notice Estimated Payment 07091 07097 07096 720 720 03, 06, 09, 12 Quarterly Federal Excise Tax Return Federal Tax Deposit Payment due with a return Payment due on an IRS notice See p. 7 for IRS subcategory codes 72005 72001 72007 730 730 01–12 Monthly Tax Return for Wagers Payment due with a return Payment due on an IRS notice 07301 07307 926 926 12 Return by a U.S. Transferor of Property to a Foreign Corporation Payment due with a return Payment due on an IRS notice 09261 09267 940 940 12 Employer’s Quarterly Federal Tax Return Payment due with a return Payment due on an IRS notice 09405 09401 09404 941 941 03, 06, 09, 12 Employer’s Quarterly Federal Tax Return Federal Tax Deposit Payment due with a return Payment due on an IRS notice A deficiency assessed by IRS Subcategory breakdown for 941: Social Security = “1” Medicare = “2” Withheld = “3” 94105 94101 94107 94104 943 943 12 Employer’s Annual Federal Tax Return for Agricultural Employees Federal Tax Deposit Payment due with a return Payment due on an IRS notice A deficiency assessed by IRS 09435 09431 09437 09434 944 944 12 Employer’s Annual Federal Tax Return Federal Tax Deposit Payment due with a return Payment due on an IRS notice Subcategory breakdown for 944: Social Security = “1” Medicare = “2” Withheld = “3” 94405 94401 94407 945 945 12 Annual Return of Withheld Federal Income Tax Federal Tax Deposit Payment due with a return Payment due on an IRS notice 09455 09451 09457 990 990 01–12 Return of Organization Exempt from Income Tax Payment due with a return Payment due on an IRS notice 09901 09907 990-BL 99025 01–12‡ Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons Payment due with a return Payment due on an IRS notice 99011 99017 990-C 9902 01–12‡ U.S. Income Tax Return for Cooperative Associations Estimated Payment Payment due with a return Payment due on an IRS notice Payment due on an extension 99026 99021 99027 99022 990-PF 99073 01–12‡ Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation Estimated Payment Payment due with a return Payment due on an IRS notice 99036 99031 99037 4 IRS Tax Form Number Phone Payment EFTPS Form No Valid Tax Period Tax Description Ending Dates Payment Due Information **Financial Institution Tax Form Code No 990-T 9908 01–12‡ Exempt Organization Business Income Tax Return and proxy tax under section 6033(e) Estimated Payment Payment due with a return Payment due on an IRS notice Payment due on an extension 99046 99041 99047 99402 1041 1041 01–12‡ U.S. Income Tax Return for Estates and Trusts Payment due with a return Payment due on an IRS notice 14111 14117 1041-A 10412 01–12 U.S. Information Return Trust Accumulation of Charitable Amounts Payment due with a return Payment due on an IRS notice 14111 14117 1042 1042 12 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons Federal Tax Deposit Payment due with a return Payment due on an IRS notice Payment due on an extension 10425 10421 10427 10422 1065 1065 01–12‡ U.S. Return of Partnership Income Payment due with a return Payment due on an IRS notice Payment due on an extension Estimated Payment 10651 10657 10652 10656 1066 1066 01–12 U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return Payment due on an IRS notice Payment due on an extension 10667 10662 1120 1120 01–12‡ U.S. Corporation Income Tax Return Estimated payment Payment due with a return Payment due on an IRS notice Payment due on an extension Amended return (1120X) 11206 11201 11209 11202 11200 1120-DISC 112034 01–12‡ Interest Charge Domestic International Sales Corporation Return Payment due with a return Payment due on an IRS notice 11211 11217 2290 2290 01–12 Heavy Highway Vehicle Use Tax Return Payment due with a return Payment due on an IRS notice 22901 22907 2438 2438 12 Undistributed Capital Gains Tax Return Payment due with a return Payment due on an IRS notice 24381 24837 3520 3520 12 Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts Payment due with a return Payment due on an IRS notice 35201 35207 4720 4720 01–12 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code 47201 47207 4980 4980 01–12 Employer Shared Responsibility Payments Advanced Payment Payments with Balance Due or Notice 49804 49807 5000 5000 01-12 Health Care Individual Responsibilty Payments Advanced Payment Payments with Balance Due or Notice 50004 50007 5227 5227 01–12‡ Split-Interest Trust Information Return Payment due with a return Payment due on an IRS notice 52271 52277 5329 5329 01–12 Additional Taxes on Qualified Plans (including IRAs) and Other Tax Favored Accounts Payment due on an IRS notice 53297 6069 6069 12 Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust-Section 4953 & Computation-Section 192 Deduction Payment due with a return Payment due on an IRS notice 60691 60697 8038 8038 01–12 Information Return for Tax Exempt Private Activity Bond-Issues Payment due with a return Payment due on an IRS notice 80381 80387 8288 8288 01–12 U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Estate Property Interests Payment due with a return Payment due on an IRS notice 82881 82887 5 IRS Tax Form Number Phone Payment EFTPS Form No Valid Tax Period Tax Description Ending Dates Payment Due Information **Financial Institution Tax Form Code No 8404 8404 01–12 Interest Charge on DISCRelated Deferred Tax Liability Payment due with a return Payment due on an IRS notice 84041 84047 8612 8612 01–12 Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts Payment due with a return Payment due on an IRS notice Payment due on an extension 86121 86127 86122 8613 8613 01–12 Return of Excise Tax on Undistributed Income of Regulated Investment Company Payment due with a return Payment due on an IRS notice Payment due on an extension 86131 86137 86132 8697 8697 01–12 Interest Computation Under the Look-Back Method for Completed Long-Term Contracts Payment due with a return Payment due on an IRS notice 86971 86977 8725 8725 01–12 Excise Tax on Greenmail Payment due on an IRS notice Payment due on an extension 87257 87252 8752 8752 12 Required Payment or Refund Under Section 7519 Payment due with a return Payment due on an IRS notice 87521 87527 8804 8804 01–12 Annual Return for Partnership Withholding Tax (Section 1446) Payment due with a return Payment due on an IRS notice Payment due on an extension 88041 88047 88042 8805 8805 01–12 Foreign Partners Information Statement of Section 1446 Withholding Tax Payment due with a return Payment due on an IRS notice 88041 88047 8813 8813 01–12 Partnership Withholding Tax Payment Voucher (Section 1446) Payment due with a return Payment due on an IRS notice 88041 88407 8831 8831 01–12 Excise Taxes on Excess Inclusions of REMIC Residual Interests Payment due with a return Payment due on an IRS notice 86121 86127 8876 8876 01–12 Excise Tax on Structured Settlement Factoring Transactions Payment due with a return Payment due on an IRS notice An estimated payment Payment due on an extension 88761 88767 88766 88762 CT-1 281 12 Employer’s Annual Railroad Retirement Tax Return Federal Tax Deposit Payment due with a return Payment due on an IRS notice Subcategory breakdown for CT-1: Tier 1 (FICA) = “1” Tier 2 (Industry) = “2” 10005 10001 10007 *The first four positions of the FI Tax Code (as shown above) are the actual form you are filing in most cases. Example: If you wish to designate your payment for a Form 941 penalty, you would place 94109 in the addenda field TXPO2. If you are paying an amount due on an IRS notice that includes penalty or interest, it is not necessary to split the payment. Use tax type 94107 to pay the entire amount of a Form 941 notice. **Those tax type codes ending in “7” include Installment Agreement payments. ‡ The tax period month must match the company’s fiscal year for these forms. 6 IRS Tax Forms Filed with Various Tax Types When you make a payment for these form numbers, EFTPS will prompt you to enter the form’s specific tax type. IRS Tax Form Phone Payment Number EFTPS Form No Valid Tax Period **Financial Institution Ending Dates Tax Form Code No. 7004 Tax Description Application to File Automatic Extension of Time to File For Form 706GS(D) 706473 12 70622 Generation-Skipping Transfer Tax Return for Distribution For Form 706GS(T) 706478 12 70632 Generation-Skipping Transfer Tax Return for Terminations For Form 990-C 9902 01–12 99022 U.S. Income Tax Return for Cooperative Associations For Form 1041 1041 01–12‡ 10412 U.S. Income Tax for Estates & Trust For Form 1042 1042 12 10422 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons For Form 1065 1065 01–12‡ 10652 U.S. Return of Partnership Income For Form 1066 1066 01–12 10662 U.S. Real Estate Mortgage Investment Conduct (REMIC) Income Tax Return For Form 1120 (all) 1120 01–12‡ 11202 U.S. Corporation Income Tax Return For Form 3520-A 3520 12 35202 Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts For Form 8612 8612 01–12 86122 Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts” For Form 8613 8613 01–12 86132 Return of Excise Tax on Undistributed Income of Regulated Investment Company For Form 8725 8725 00 87252 Excise Tax on Greenmail For Form 8804 8804 01–12 88042 Annual Return for Partnership Withholding Tax (Section 1446) For Form 8831 8831 01–12 88312 Excise Taxes on Excess Inclusions of REMIC Residual Interest For Form 8876 8876 01–12 88762 Excise Taxes on Structured Settlement Factoring Transactions 8868 8868 For Form 990 990 01–12‡ 09907 Return of Organization Exempt Income Tax For Form 990BL 99025 01–12‡ 99017 Information & Initial Excise Tax Return for Black Lung Benefit Trust & Certain Related Persons For Form 990PF 99073 01–12‡ 99037 Return of Private Foundation or Section 4947(a)(1) Nonexempt CharitableTrust Treated as a Private Foundation For Form 990-T 9908 01–12‡ 99047 Exempt Organization Business Income Tax Return and proxy tax under section 6033(e) For Form 1041-A 10412 01–12 14117 U.S. Information Return Trust Accumulation of Charitable Amounts For Form 4720 4720 01–12 47207 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code Application for Extensions of Time to File an Exempt Organization Return For Form 5227 5227 01–12 52277 Split-Interest Trust Information Return For Form 6069 6069 12 60697 Return of Excise Tax on Excess Contribution to Black Lung Benefit Trust Section 4953 & Computation-Section 192 Dedeuction ‡ The tax period month must match the company’s fiscal year for these forms. 7 IRS Tax Form Numbers & Codes—Businesses 941 Employer’s Quarterly Federal Tax and 944 Employer’s Annual Employment Tax Subcategories 1 Social Security Amount 2 Medicare Amount 3 Withholding Amount Remember: The total of these breakout amounts must balance to the total payment amount. Any amounts represented in the subcategories of Social Security, Medicare, and Income Tax Withholding are for informational purposes only. CT-1 1 FICA Amount 2 Industry Amount Remember: The total of these breakout amounts must balance to the CT-1 tax payment. IRS Form 720 Quarterly Federal Excise Tax Return Numbers Remember: The total of these breakout amounts must balance to the payment amount. IRS Excise Tax Number Description 13 Any liquid fuel used in a fractional ownership program aircraft 14 Aviation, gasoline 16 Imported Petroleum products superfund tax 17 Imported Chemical Substances 18 Domestic petroleum oil spill tax 19 ODC tax on imported products 20 Floor Stocks Tax-Ozone Depleting Chemicals 21 Imported petroleum products oil spill tax 22 Local telephone service & teletype/writer exchange service 26 Transportation of person by air 27 Use of international air travel facilities 28 Transportation of property by air 29 Transportation by water 30 Foreign Insurance Taxes, Life Insurance, sickness and accident policies, and annuity contracts 31 Obligations not Registered Form 33 Truck, trailer, and semitrailer chassis and bodies, and tractors 35 Kerosene: Tax on removal at terminal rack. Tax on taxable events other than removal at terminal rack 8 IRS Excise Tax Number Description 36 Coal-Underground mined-$ per ton 37 Coal-Underground mined-% of sales price 38 Coal-Surface mined-$ per ton 39 Coal-Surface mined-% of sales price 40 Gas guzzler tax 41 Sport fishing equipment (other than fishing rods and fishing poles) 42 Electric outboard motors 44 Bows, quivers, broadheads, and points 51 Alcohol and cellulosic biofuel sold but not used as fuel 53 Domestic Petroleum superfund Tax 54 Chemicals(other than ODCs) 60 Diesel Fuel: Tax on removal at terminal rack. Tax on taxable events other than removal at terminal rack. Tax on sale or removal of biodiesel mixture other than removal at terminal rack 62 Gasoline: Tax on removal at terminal rack Tax on taxable events other than removal at terminal rack Tax on sale or removal of alcohol fuel mixture other than removal at terminal rack 64 Inland Waterways Fuel Use Tax 69 Kerosene for use in aviation 77 Kerosene for use in commercial aviation (other than foreign trade) 79 Other fuels 97 Vaccines 98 Ozone-Deplete chemicals (ODCs) 104 Diesel-water fuel emulsion 105 Dyed diesel fuel, LUST tax 106 Arrow Shafts 107 Dyed kerosene, LUST tax 108 Taxable tires other than biasply or super single tires 109 Taxable biasply or super single tires (other than super single tires designed for steering) 110 Fishing rods and fishing poles 111 Kerosene for use in aviation, LUST tax on nontaxable uses, including foreign trade 112 Liquefied Petroleum Gas (LPG) 113 Taxable tires, super single tires designed for steering 114 Fishing tackle boxes 9 IRS Excise Tax Number Description 117 Biodiesel sold as but not used as fuel 118 P series fuels 119 LUST tax, other exempt removal 120 Compressed natural gas (CNG) (CGE = 126.67 cu. ft.) 121 Liquefied hydrogen 122 Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch proces 123 Liquid fuel derived from biomass 124 Liquefied natural gas (LNG) 125 LUST tax on inland waterways fuel use 133 Health Insurance Policies 140 Indoor Tanning 142 Sales of designated drugs during statutory periods. 150 Repurchase of corporate stock Note If a particular number is not listed, please refer to your IRS excise tax form instructions or www.irs.gov. EFTPS Tip: Planning to be out of town? Businesses can schedule payments up to 120 days in advance and individuals up to 365 days. IRS Tax Form Numbers—Individuals If you have questions about tax forms, please contact the IRS at 1.800.829.1040. IRS Tax Form Number Form Names 1040* U.S. Individual Income Tax Return 1040-A* U.S. Individual Income Tax Return 1040-C U.S. Departing Alien Income Tax Return 1040-ES U.S. Declaration of Estimated Income Tax for Individuals 1040-EZ* U.S. Income Tax Return for Single and Joint Filers With No Dependents 1040-NR U.S. Non-Resident Alien Income Tax Return 1040-PR U.S. Self-Employment Tax Return—Puerto Rico 1040-SS U.S. Self-Employment Tax Return—Virgin Islands, Guam, American Samoa, and Northern Mariana Islands 1040-X Amended U.S. Individual Income Tax Return * Includes Installment Agreement payments. 10 These tax forms can also be paid via EFTPS. Please note: CT-2 cannot be paid via EFTPS’s phone channel. IRS Tax Form Number CT-2* 706 706-A 706-GS(D) Form Names Employee Representative’s Quarterly Railroad Tax Return United States Estate (and Generation-Skipping Transfer) Tax Return United States Additional Estate Tax Return Generation-Skipping Transfer Tax Return for Distributions 709 United States Gift (and Generation-Skipping Transfer) Tax Return 926 Return by a U.S. Transferor of Property to a Foreign Corporation 990-BL Information and Initial Excise Tax Return for Black Lung Trusts and Certain Related Persons 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax Favored Account 8288 U.S. Witholding Tax Return for Depositions by Foreign Persons of U.S. Real Property Interests 8404 Interest Charge on DISC-Related Deferred Tax Liability 8697 Interest Computation Under the Look-Back Method for Completed Long-Term Contracts 8725 Excise Tax of Greenmail 8876 Excise Tax on Structured Settlement Factoring Transactions 11 Payment Worksheets EFTPS Business Worksheet Photocopy this worksheet for future use. Remember: You must enter cents, even if you are paying a whole dollar amount. Do not enter a period or decimal before cents. Toll-Free Phone Number: 1.800.555.3453 EIN #....................................................................................................................... PIN #....................................................................................................................... Date of call.............................................................................................................. Time of call..................... :................. a.m./p.m. To make a payment, press 1. To cancel a payment, press 2. Enter the Tax Form #............................................................................................... For a Federal Tax Deposit, press 1. For other payments, press 2. Enter 2-digit Tax Filing year:..................................................................................... Enter 2-digit Tax Filing month (when applicable):....................................................... Enter the Payment Amount:..................................................................................... Information is repeated—To confirm information, press 1. To correct information, press 2. The following information is only needed for certain forms. Complete if applicable. Social Security amount:........................................................................................... Medicare amount:.................................................................................................... Federal W/H amount:............................................................................................... Your Settlement Date:.............................................................................................. Your EFT Acknowledgment Number:........................................................................ Please Note: Consider using the EFTPS by phone Tutorial System (1.800.572.8683) before initiating your first live phone tax payment. Consider using the EFTPS by phone Tutorial System (1.800.572.8683)before initiating your first live phone tax payment. 12 EFTPS Individual Worksheet: Photocopy this worksheet for future use. Remember: You must enter cents, even if you are paying a whole dollar amount. Do not enter a period or decimal before cents. Toll-Free Phone Number: 1.800.555.3453 SSN #..................................................................................................................... PIN #....................................................................................................................... Date of call.............................................................................................................. Time of call..................... :................. a.m./p.m. To make a payment, press 1. To cancel a payment, press 2. Enter the Tax Form #............................................................................................... For an estimated payment, press 1. For other payments, press 2. Enter 2-digit Year for the Tax Period:........................................................................ Enter the Payment Amount:..................................................................................... Information is repeated—To confirm information, press 1. To correct information, press 2. Your Settlement Date:.............................................................................................. Your EFT Acknowledgment Number:........................................................................ Please Note: Consider using the EFTPS by phone Tutorial System (1.800.572.8683) before initiating your first live phone tax payment. 13 Important EFTPS Telephone Numbers All numbers are available 24 hours a day, 7 days a week. Customer Service Call the following to speak directly to a Customer Service Representative: English: 1.800.555.4477 En español (Spanish): 1.800.244.4829 TDD (Hearing Impaired): 1.800.733.4829 (8:00 a.m.–8:00 p.m. ET, Monday–Friday) EFTPS Payments by Phone English: 1.800.555.3453 En español (Spanish): 1.800.466.4829 TDD (Hearing Impaired): 1.800.990.4829 EFTPS Phone Tutorial System English: 1.800.572.8683 En español (Spanish): 1.800.572.8683 --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A2b3bee7cef97dadd. Public record. Not legal advice.