Electronic Funds Withdrawal for businesses

Electronic Funds Withdrawal (EFW) is an integrated e-file/e-pay option offered when filing your federal taxes using tax preparation software or through a tax professional.

The table below shows the types of business taxes that can be paid this way. For information about the tax forms in the table, visit Forms, Instructions and Publications.

Tax type Tax year Additional information
Form 720
  • 2022–2023 (March, June, September, December)
  • 2024 (March, June, September)
 
Form 940/940 (PR)
  • Current year (2023)
  • Prior year (2021–2022)
 
Form 941/941 (PR)/941-SS
  • 2021–2023 (March, June, September, December)
 
Form 943/943 (PR)
  • Current year (2023)
  • Prior year (2021–2022)
 
Form 944
  • Current year (2023)
  • Prior year (2021–2022)
 
Form 945
  • Current year (2023)
  • Prior year (2021–2022)
 
Form 990-PF balance due and amended
  • 2021–2023 (January–December)
  • 2024 (January–November)
 
Form 990-PF estimated taxes
  • 2024–2025 (January–December)
Up to 4 payments (1 per month) may be submitted with your balance due return.
Form 990-T balance due and amended
  • 2021 (December)
  • 2022 and 2023 (January–December)
  • 2024 (January – November)
 
Form 990-T estimated taxes
  • 2024–2025 (January–December)
Up to 4 payments (1 per month) may be submitted with your balance due return.
Form 1041 balance due and amended 
  • 2021–2024 (January–December)
 
Form 1041-ES estimated taxes
  • 2021–2024 (January–December)
Up to 4 payments (1 per month) may be submitted with your balance due return.
Form 1042 balance due and amended
  • 2023 (December)
 
Form 1065
  • 2021–2024 (January–December)
 
Form 1120 series balance due and amended returns
  • 2021–2023 (January–December)
  • 2024 (January–November)
 
Form 1120 series estimated taxes
  • 2024–2025 (January–December)
Up to 4 payments (1 per month) may be submitted with your balance due return.
Form 2290
  • 2021 (July–December)
  • 2022–2024 (January–December)
  • 2025 (January–July)
 
Form 5330 balance due and amended
  • 2022 (January–December)
  • 2023 (January–December)
  • 2024 (January–November)
 
Form 7004 extension forms
  • 2023–2025 (January–December)
 
Form 8868 extension forms
  • 2023–2025 (January–December)
 

For general information on EFW visit Pay taxes by Electronic Funds Withdrawal.

For information on other electronic payment options visit the Payments webpage.