Form 8109-C Is Obsolete: What to Use for Tax Deposits

The Internal Revenue Service (IRS) Form 8109-C, the FTD Address Change coupon, is an obsolete form. This form and the related Form 8109 Federal Tax Deposit Coupon were part of a paper-based system for depositing business taxes using a check or money order. This paper coupon system was officially discontinued after December 31, 2010, and has been replaced by electronic payment systems.

The Replacement for Form 8109-C

The paper coupon deposit system was replaced by the Electronic Federal Tax Payment System (EFTPS). EFTPS is a free and secure online service from the U.S. Department of the Treasury for paying federal taxes. The transition to an electronic system was made to increase payment accuracy and provide businesses with a clear history of their deposits.

While EFTPS is the main system for making federal tax deposits, the IRS offers several ways for businesses to pay their taxes. Other options include IRS Direct Pay, electronic funds withdrawal through tax software, and payment by debit card, credit card, or digital wallet, though third-party fees may apply to card payments. Payment by check, money order, or cashier’s check is also still possible but is discouraged.

EFTPS accommodates a wide range of business taxes. Common payments made through the system include employment taxes for Form 941 and Form 940. It is also used for corporate income taxes filed with Form 1120 and various federal excise taxes.

How to Make Federal Tax Deposits Today

Using EFTPS requires a one-time enrollment. To sign up, a business representative must visit the official EFTPS website and provide the company’s Employer Identification Number (EIN) and its banking information, including routing and account numbers. After completing the online registration, the IRS mails a Personal Identification Number (PIN) to the business’s address of record. This PIN is required to activate the account.

Once enrolled and the PIN has been received, a user logs into their EFTPS account to make a payment. They must choose the specific tax form for which the deposit is being made, such as Form 941 for payroll taxes, and enter the exact amount of the tax deposit.

The system allows a business to schedule a payment for a future date, up to the tax deadline. To ensure timeliness, payments must be scheduled by 8 p.m. Eastern Time the day before the payment is due. This scheduling helps avoid potential late deposit penalties by ensuring the funds are transferred to the Treasury on the correct date.