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Federal Tax Deposit Penalty Waived
Due to Change in Deposit Requirements

Your Form «appropriate #» federal tax deposits for the tax period shown above were not made under the current requirements for your account. Our records show we notified you of the change to your deposit requirements during the fourth calendar quarter of the prior year. However, you may have made one or more of your deposits using the previous deposit requirements.

Legislation passed in 1998 allows us to grant penalty relief for untimely deposits when the penalty is based on a change to deposit requirements. Therefore, we have waived the penalty for the tax period shown above.

Publication 15 (Circular E) has detailed instructions on deposit requirements. This publication also provides information on using a computer or telephone to make deposits through the Electronic Federal Tax Payment System (EFTPS). Publication 15 can be obtained by visiting our website at or by calling 1-800-TAX-FORMS.

If you have any questions, please call us at the telephone number shown above.

Page Last Reviewed or Updated: 24-Feb-2015