Federal tax deposits must be made by electronic funds transfer.   You must use electronic funds transfer to make all federal tax deposits. Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. EFTPS is a free service provided by the Department of Treasury. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. For more information on making federal tax deposits, see section 11 of Pub. 15 (Circular E), Employer's Tax Guide. To get more information about EFTPS or to enroll in EFTPS, visit www.eftps.gov or call 1-800-555-4477. Additional information about EFTPS is also available in Pub. 966, Electronic Federal Tax Payment System: A Guide to Getting Started.

Aggregate Form 940 filers.   Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940. Aggregate Forms 940 are filed by agents of home care service recipients approved by the IRS under section 3504 of the Internal Revenue Code. To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS unless you are a state or local government agency acting as agent under the special procedures provided in Notice 2003-70, 2003-43 I.R.B. 916, available at www.irs.gov/irb/2003-43_IRB/ar09.html.

Disregarded entities and qualified subchapter S subsidiaries (QSubs).   Business entities that are disregarded as separate from their owner, including qualified subchapter S subsidiaries, are required to withhold and pay employment taxes and file employment tax returns using the name and employer identification number (EIN) of the disregarded entity. For more information, see Disregarded entities, later.

State unemployment information.   When you registered as an employer with your state, the state assigned you a state reporting number. If you do not have a state unemployment account and state experience tax rate, or if you have questions about your state account, you must contact your state unemployment agency. For a list of state unemployment agencies, visit the U.S. Department of Labor's website at www.workforcesecurity.doleta.gov/unemploy/agencies.asp.

You can file and pay electronically.   Using electronic options available from the IRS can make filing a return and paying your federal tax easier. You can use IRS e-file to file a return and EFTPS to make deposits or pay in full whether you rely on a tax professional or prepare your own taxes.

Electronic funds withdrawal (EFW).   If you file Form 940 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. However, do not use EFW to make federal tax deposits. For more information on paying your taxes using EFW, visit the IRS website at  
www.irs.gov/e-pay. A fee may be charged to file electronically.

You can pay your balance due by credit or debit card.   You may pay your FUTA tax shown on line 14 using a major credit card or debit card. However, do not use a credit or debit card to pay taxes that are required to be deposited (see When Must You Deposit Your FUTA Tax, later). For more information on paying your taxes with a credit or debit card, visit the IRS website at www.irs.gov/e-pay.

Photographs of missing children.   The IRS is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.