What Was Form 8109?
Form 8109, Federal Tax Deposit Coupon, was a paper voucher that businesses used to make deposits of employment taxes, corporate income taxes, and other federal taxes at authorized financial institutions.
Is Form 8109 Still Used?
No. Form 8109 is obsolete. The IRS discontinued the use of paper tax deposit coupons and replaced them with electronic payment systems.
What Replaced Form 8109?
Federal tax deposits must now be made through the Electronic Federal Tax Payment System (EFTPS). All businesses are required to use EFTPS for depositing:
- Employment taxes
- Corporate income taxes
- Excise taxes
- Other federal tax deposits
What is EFTPS?
The Electronic Federal Tax Payment System (EFTPS) is a free service provided by the U.S. Department of Treasury. It allows taxpayers to pay federal taxes electronically through:
- Internet
- Phone
- Through a tax professional or payroll service
How to Enroll in EFTPS
To use EFTPS:
- Enroll online at EFTPS.gov or call 800-555-4477
- Receive your PIN by mail (takes 5-7 business days)
- Activate your enrollment online or by phone
- Schedule payments online or by phone
Benefits of EFTPS
- Available 24/7
- Free service
- Secure payments
- Schedule payments up to 365 days in advance
- Receive email payment notifications
- View payment history for up to 16 months
Official Source: EFTPS - Electronic Federal Tax Payment System
