INSTRUCTIONS : FEDERAL TAX DEPOSIT COUPON (Form 8109)
Form 8109 is a United States Internal Revenue Service tax form used to deposit federal payroll taxes taken out of employees wages and salaries. The form is to be used for a physical deposit of withheld taxes. In order to make an electronic deposit, you must use the Electronic Federal Tax Payment System.
Form 8109 can be obtained through the I.R.S’ website or by obtaining the documents through a local tax office.
This form is to be submitted by the employer at regular payroll intervals to ensure that payroll taxes are correctly deposited as they are withheld throughout the tax year.
1. On the top of the deposit coupon, write the tax year month for which the funds are to be deposited.
2. Where it is indicated, state your employer identification number.
3. On the right side of the coupon, select your method of tax withholding and the quarter in which the tax is being assessed.
4. Supply your contact information, including name, address, city, state, and telephone number.
5. Indicate your bank name and date stamp in the appropriate space to the left of your contact information.
6. On the next slip of paper, you are to write in the total amount of deposit in the boxes. Enter the total amount, ensuring that you fill in the appropriate dollars and cents in the correct boxes.
7. Enter the tax year month, in two digit format, in the two boxes directly to the left of the total amount of the deposit.
8. Immediately below the total deposit amount, enter you Employer Identification Number.
9. Once completed, make your deposit to the IRS branch that will handle your deposit.
10. Always retain a copy of the deposit coupon on the Form 8109 to ensure that your records are complete.