NOTE: This headliner is current through the publication date. Since changes may have occurred, no guarantees are made concerning the technical accuracy after the publication date.

Headliner Volume 245
September 22, 2008

The IRS is frequently asked, “Why can’t I get a blank Federal Tax Deposit (FTD) Coupon, Form 8109-B?” The answer is, under certain circumstances, blank coupons are available. However, blank coupons should be used only when absolutely necessary.

The IRS has procedures in place for:

• Obtaining blank FTD coupons, Forms 8109-B
• Submitting Form 8109-C for an address change
• The same-day wire transfer option and
• Making deposits

The IRS encourages employers to take advantage of the Electronic Federal Tax Payment System (EFTPS) to avoid common errors and automate the payment process. EFTPS is always the preferred method to make payroll deposits and business return payments. EFTPS is fast, secure and available 24 hours a day, 7 days a week.

Federal Tax Deposits
Making Federal Tax Deposits is a process most businesses must do throughout the year. Businesses who applied for an Employer Identification Number and indicated they would have a filing requirement on their SS-4 application have been Express Enrolled in EFTPS. In addition, with their EIN, they received one FTD coupon and in a separate mailing, received an EFTPS confirmation letter with their PIN and further instructions on how to activate their EFTPS enrollment. Once you have your EFTPS PIN, call (800) 555-3453 and follow the instructions. For more information on Express Enrollment for new businesses, refer to Publication 4275 (PDF).

Not activating your EFTPS Express Enrollment?
If you are not going to activate your EFTPS enrollment, and wish to begin making tax payments using Federal Tax Deposit coupons (Forms 8109), you must call the IRS at (800) 829-4933 to obtain additional coupons. Allow 5 to 6 weeks for delivery. If you indicated a need to make a payment in the near future, Form 8109-B will be mailed to you and can take 7 to 10 days. Even if you decide to continue using coupons, we encourage you to activate your EFTPS enrollment in the meantime or anytime in the future when you are without FTD coupons. FTD coupons cannot be downloaded via the Internet. Acceptable paper forms are the Form 8109; in lieu of a Form 8109 you can temporarily use Form 8109-B.

Need a coupon book?
Employers who are currently using paper tax deposit coupons usually receive new coupon booklets automatically. If not, they should call (800) 829-4933 to reorder.

Need a blank coupon?
There are options for getting blank coupons. Local Taxpayer Assistance Centers can provide an authorized individual, depending on the employer’s deposit frequency, either four or eight Forms 8109-B with the Employer Identification Number and business name already entered. Locations are listed in the local phone directory and at the Contact My Local Office Web page. If there is not a local TAC in the area, employers can call (800) 829-4933 to request Forms 8109-B be mailed to them.

Another option for obtaining up to 25 blank Forms 8109-B is by writing to the IRS National Distribution Center on company letterhead. Requests should be sent to:

Internal Revenue Service
National Distribution Center
1201 N Mitsubishi Motorway
Bloomington, IL 61705-6613

You should use blank Forms 8109-B only in an emergency situation and not on a continuing basis.

Need to make a same-day payment?
If an employer is unable to obtain a paper coupon in time to make a required deposit, a same-day wire transfer may be an option. Employers should check with their financial institution to find out if this service is offered and if there are any applicable fees associated with using this method to make a payroll deposit.

How to change your business mailing address with the IRS
To notify the IRS of a new business mailing address or business location, file Form 8822, Change of Address (PDF).

How to redirect the FTD Coupon Book (Form 8109)
Employers can have the FTD coupon book sent directly to a branch office, tax preparer or payroll provider that is making your deposits by showing that address on Form 8109-C. The 8109-C is in the front of the FTD coupon book.

The IRS receives a number of 8109-C forms with no address. Where the address should be are the words “send more coupons.” We need the address to which the coupons are to be re-directed. Employers who want new coupon booklets sent directly to another branch office, payroll provider or tax practitioner should complete and file Form 8109-C immediately to show the payroll provider or practitioner’s mailing address. 

Important for tax professionals - Certain coupons trigger the reorder process and without an address change, the coupons will go to the address of record, which is the business’s address. For tax professionals and payroll providers it is important that you obtain the FTD Coupon Booklet from your clients and immediately send in the 8109-C with the address where future coupon reorders are to be sent.

Making a deposit?
Review Publication 15, (Circular E), Employer’s Tax Guide, (Rev. January 2008) for details as to where the payment should be sent.

Common errors
One in seven paper Forms 8109-B, Federal Tax Deposit Coupon, is rejected for Employer Identification Number (EIN) and Business Name Line errors. It is important when completing a blank Form 8109-B to ensure the Business Name Line matches IRS records. Tax professionals can verify taxpayers’ EIN and Business Name Line information, with proper authorization, by calling the Practitioner Priority Service at (866) 860-4259 or checking a transcript via e-services. This and other errors can lead to a deposit being applied to the wrong tax period or to the wrong type of tax, which can cause future problems. To eliminate the common errors associated with an EIN and business name line, employers can make deposits electronically through EFTPS.

Employers, tax professionals should sign up for EFTPS
Visit EFTPS to join the millions of taxpayers already enrolled in the system. Tax professionals can now use the new and improved EFTPS Batch Provider Software to facilitate payments on behalf of their clients. The software facilitates multiple payments (business and individual) for multiple clients. To download the software, visit EFTPS, click on help and information, and then click on downloads to find the software and information for downloading it.

Tax professionals:  Want to avoid the hassles of needing blank coupons?
Maybe there is a need for both you and your client to be making federal tax payments. You should consider EFTPS, since it allows both tax pros and your client to enroll separately and make payments for all types of federal taxes and you each get access to payment history. If your client applied for and received an EIN after January 2004 most likely they are already enrolled in EFTPS as part of our express enrollment initiative for new businesses. They would have received a confirmation package and an EFTPS PIN and all they have to do is activate per the instructions.

Sometimes employers may need to change both their mailing address and the address where the IRS should send FTD coupons
If an employer’s mailing address changes, the tax professional should advise them to complete and file both Form 8109-C, FTD Address Change, found in the front of the coupon booklet, and Form 8822, Change of Address Form. Filing Form 8109-C updates the mailing address only for the purpose of delivery of tax deposit coupons. Form 8822 updates the mailing address on IRS records for all other tax purposes.