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Federal tax deposits

A tax-exempt organization must make deposits electronically using the Electronic Federal Tax Payment System (EFTPS). 

NOTE: If an organization does not have an EIN by the time a return is due, the organization should write "Applied for" and the date it applied for the EIN in the space shown for the number.  Also, for faster service in obtaining an EIN, an organization may now apply for your EIN using the online EIN application.

Tip: For simplicity, an organization may wish to consider depositing employment taxes each payday (which is the day the employer becomes liable), to ensure deposit requirements are met without having to remember IRS deposit requirement dates.

Refer to ABCs of Federal Tax Deposits  for more information.

Page Last Reviewed or Updated: 21-Nov-2013