electronic federal tax payment system financial institution handbook

ELECTRONIC FEDERAL TAX PAYMENT SYSTEM

FINANCIAL INSTITUTION HANDBOOK

Your guide to federal tax payment services.

This handbook is designed to help you assist business and individual customers with their federal

tax payments.

The Electronic Federal Tax Payment System (EFTPS), a free service of the U.S. Department of the

Treasury, can be used to pay any federal tax. EFTPS is the world’s largest tax collection system and

includes phone and Internet options.

Federal taxes may also be paid via Fedwire

. Since fees are involved, this option is typically used

as a backup for ACH transactions or when a taxpayer needs to make a deposit on the due date.

CONTENTS

SECTION NAME

Customer-Initiated Payments

.................................................... 1

.................................................... 3

.................................................... 8

.................................................... 13

.................................................... 18

.................................................... 19

.................................................... 25

ACH Credit for Business Payments

Federal Tax Collection Service (same-day wire)

International Tax Payments

Trusted Partner Interface

IRS Tax Forms and Tables

Same-Day Taxpayer Worksheet

PAGE

CUSTOMER-INITIATED PAYMENTS

The Electronic Federal Tax Payment System (EFTPS) provides convenient, free ACH Debit services 24/7, 365 days a year. Your

customers can schedule their own payments via EFTPS.gov or with the EFTPS voice response system if they have enrolled.

Payments must be scheduled by 8 p.m. ET the day before the due date for timely receipt by the Internal Revenue

Service (IRS).

PLEASE NOTE: Customers cannot use your basic online bill payment service to initiate an e-payment or e-check payable

to Treasury or the IRS for tax payments.

HOW EFTPS MAKES TAX PAYMENTS EASIER

1 Business customers can schedule payments up to 365 days in advance

2 Individuals can schedule payments up to 365 days in advance

3 Up to sixteen months of payment history can be viewed online

4 U.S.-based, live support is available 24/7 at:

1.800.555.4477 (English)

1.800.244.4829 (Spanish)

ENROLLMENT OPTIONS

ONLINE:

Step-by-step enrollment is available at EFTPS.gov. Enrolled customers will receive their Personal Identiﬁcation Number

(PIN) in the mail within seven business days.

Go to EFTPS.gov and click on “Log In.” Click on “Need a Password.” Customers will then enter their EIN or SSN and PIN.

They will verify their banking information or EFTPS enrollment number and then create their Internet password.

MAIL:

Customers who complete a paper EFTPS enrollment form (IRS Form 9779 for businesses; Form 9783 for individuals),

and mail it in will receive their PIN within two weeks after EFTPS receives the form. Customers can order forms by calling

the IRS 1.800.829.3676. The forms will be received in 7 to 15 days.

NOTE

If a customer doesn’t receive a PIN and two weeks has passed, advise him or her to call EFTPS Customer Service:

1.800.555.4477 (English)

1.800.244.4829 (Spanish)

PAYMENTS

To schedule a payment, customers will be prompted to provide:

1 The type and amount of each payment

2 The date the payment is due:

• Business and individual payments may be scheduled up to 365 days in advance

All payments must be scheduled by 8 p.m. ET the day before the due date to be considered timely by the IRS.

After completing each transaction, customers will receive an Acknowledgment Number.

FAILED EFTPS PAYMENTS

Financial institutions may return a payment for a variety of reasons. For example, customers with insufﬁcient

funds in their accounts will receive a failed payment.

After receiving their PIN, customers may schedule payments at EFTPS.gov or via the

telephone voice response system.

EFTPS TIP

CUSTOMER-INITIATED PAYMENTS

ACH CREDIT FOR BUSINESS PAYMENTS

Some business customers may ask you to initiate tax payments on their behalf with ACH Credit, as this option is included

in the EFTPS enrollment process. These customers will need to be enrolled in EFTPS to be eligible for ACH Credit.

Financial institutions offering this optional service typically transmit these payments to EFTPS using third-party software

or services.

There is no requirement from Treasury that you initiate ACH Credit payments for your customers.

PLEASE NOTE: If you are interested in exploring this option, be aware that acquiring and setting up such software

or services may take a few months.

SETTING UP ACH CREDIT TAX PAYMENT SERVICES

EFTPS must receive your customers’ ACH Credit tax payments by 2:15 a.m. ET on the due date. Please contact your

local Federal Reserve Bank to conﬁrm ACH deadlines.

• Ensure that payments are directed to EFTPS—not the IRS—for posting by the tax due date

• Provide customers with an Acknowledgment of Receipt so they can verify on-time tax payments

online or by phone

Details of record formats required for EFTPS ACH Credit payments can be found on pp. 4–7 of this handbook.

DELAYED ACH CREDIT

You may be held responsible for a late tax payment if:

1 A customer has provided instructions for an ACH Credit payment before the due date

2 Your institution does not send the payment on time

ACH Credit liability for a ﬁnancial institution is somewhat different from liability for ACH Debit. With ACH Credit, if the

customer can prove the instructions were delivered to the ﬁnancial institution by its deadline and the payment was not

sent, the IRS may abate the customer’s penalty. Treasury may also make a value-of-funds adjustment on the ﬁnancial

institution due to the delay. Please review your ACH agreements to make sure you have provisions and clauses regarding

penalties, both to you and your customers.

For further assistance, contact the EFTPS Financial Institution Helpline at 1.800.605.9876.

NOTE

Taxpayers are ultimately responsible for timely payment of their taxes. Treasury strongly encourages all taxpayers to enroll in

the EFTPS ACH Debit option as well so that they may use the EFTPS.gov or voice response system in case of a circumstance

such as an outage within your system or a natural calamity that renders your service unusable when taxes are due.

CCD + TXP ADDENDA RECORD FORMAT

The following is an explanation of the ACH Credit record layout as it pertains to EFTPS. Any ﬁelds not speciﬁcally identiﬁed

below should be formatted according to NACHA Operating Rules (NACHA Operating Rules are available from NACHA or your

local ACH association).

ACH FILE HEADER RECORD

Field

Position

Data Element

Description

Length

ACH and EFTPS Content

ACH CREDIT FOR BUSINESS PAYMENTS

1 01-01

Record Type Code

1 "1"

2 02-03

Priority Code

2 "01"

3 04-13

Immediate Destination

10 bTTTTAAAAC

4 14-23

Immediate Origin

10 bTTTTAAAAC

5 24-29

File Creation Date

6 "YYMMDD"

6 30-33

File Creation Time

4 "HHMM"

7 34-34

File ID Modiﬁer

1 Upper Case A-Z, Numeric 0-9

8 35-37

Record Size

3 "094"

9 38-39

Blocking Factor

2 "10"

10 40-40

Format Code

1 "1"

11 41-63

Immediate Destination Name

23 Alphanumeric

12 64-86

Immediate Origin Name

23 Alphanumeric

13 87-94

Reference Code

8 Alphanumeric

The record layout should be formatted according to NACHA Operating Rules and your ﬁnancial institution’s requirements.

ACH BATCH HEADER RECORDS FOR ALL ENTRIES

Field

Position

Data Element

Description

Length ACH Content EFTPS Content/Deﬁnition

1 01-01 Record Type Code

2 02-04 Service Class Code

3 05-20 Company Name

4 21-40 Company Discretionary Data

5 41-50 Company Identiﬁcation

6 51-53 Standard Entry Class

7 54-63 Company Entry Description

8 64-69 Company Descriptive Date

9 70-75 Effective Entry Date

10 76-78 Settlement Date (Julian)

11 79-79 Originator Status Code

12 80-87 Originating DFI Identiﬁcation

13 88-94 Batch Number

Field Content

"5"

Numeric

Alphanumeric

YYMMDD

Numeric

Alphanumeric

TTTTAAAA

Numeric

Service Class Code: 200=ACH Entries Mixed Debits and Credits

220=ACH Credit Entries Only

225=ACH Debit Entries Only

Format remaining ﬁelds according to NACHA Operating Rules and your ﬁnancial institution’s requirements.

"5"

Numeric

Alphanumeric/Originator (Taxpayer’s Name)

Alphanumeric

Alphanumeric/Originator (Taxpayer’s ID#)

"CCD"

Tax Payment

Alphanumeric Data

Tax Due Date/The date the taxes are due.

Displayed as YYMMDD.

Numeric (Inserted by ACH Operator)

"1"

RTN of Originating Financial Institution

Uniquely Assigned

ACH ENTRY DETAIL RECORD FOR CCD+

Field

Position

Data Element

Description

Length ACH Content EFTPS Content/Deﬁnition

1 01-01

Record Type Code

1 "6" "6"

2 02-03

Transaction Code

2 Numeric 22, 32 Automated Deposit (Credit)

23, 33 Prenote (Credit)

24, 34 Zero Dollar (Credit)

3 04-11

Receiving DFI Identiﬁcation

8 TTTTAAAA IRS Routing/Transit Number. (First 8

positions) See p. 7

4 12-12

Check Digit

1 Numeric IRS Routing/Transit Number. (Last

position) See p. 7

5 13-29

DFI Account Number

17 Alphanumeric IRS Account Number. See p. 7

6 30-39

Amount

10 $$$$$$$$¢¢ $$$$$$$$¢¢/Tax Payment Amount

7 40-54

Identiﬁcation Number

15 Alphanumeric EIN/The taxpayer’s 9-digit Employer

Identiﬁcation Number (EIN)

8 55-76

Receiving Company Name

22 Alphanumeric IRS

9 77-78

Discretionary Data

2 Alphanumeric Optional

10 79-79

Addenda Record Indicator

1 Numeric "1"/TXP addenda must follow the

detail record

11 80-94

Trace Number

15 Numeric Uniquely Assigned

ACH CREDIT FOR BUSINESS PAYMENTS

CCD+ ADDENDA RECORD

Field Data Element Name

Field Inclusion

Requirement

Contents

Length

Position

1 Record Type Code

2 Addenda Type Code

Payment Related Information

4 Addenda Sequence Number

5 Entry Detail Sequence Number

M "7"

M "05"

Alphanumeric

M Numeric

1 01-01

2 02-03

80 04-83

4 84-87

7 88-94

ACH TXP ADDENDA RECORD

M=Mandatory C=Conditional O=Optional Note: Taxpayers must use the tax period ending date for the type of tax being paid...not the date of the tax payment.

TXP# Field

Data Element Description

**ACH Addenda Record**

Field

Inclusion

Length

EFTPS Content/Deﬁnition

– – –

TXP01

– – –

TXP02

– – –

TXP03

– – –

TXP04

– – –

TXP05

– – –

TXP06

– – –

TXP07

– – –

TXP08

– – –

TXP09

– – –

TXP10

– – –

1 TXPO2

2 TXPO4, 06, 08

3 TXPO5, 07, 09

NOTE:

Segment Identiﬁer

Separator

Taxpayer Identiﬁcation Number

Separator

Taxpayer Type Code

Separator

Tax Period End Date

Separator

Amount Type (Tax Information

ID Number)

Separator

Tax Amount

Separator

Amount Type (Tax Information

ID Number)

Separator

Tax Amount

Separator

Amount Type (Tax Information

ID Number)

Separator

Tax Amount

Separator

Taxpayer Veriﬁcation

Terminator

M 1

M 1/5

M 1

M 6

1/5

1/10

1/3

1/10

1/3

1/10

"TXP"

"*"

9-Digit EIN/This is the taxpayer’s Employer

Identiﬁcation Number. It must be 9 digits.

"*"

Numeric–(See pp. 19–24)–IRS Tax Form Numbers

Table

"*"

YYMMDD/This is the tax period ending date for the

IRS Return for which the liability is being paid in

YYMMDD format (provided by taxpayer). It is not

the payment date. Taxpayer will supply only YYMM.

Because ACH requires YYMMDD, always use "01"

for day of month.

"*"

Subcategory or IRS Number. If none, repeat tax form

from TXP02. Used for tax breakdown by subcategory

(for 941 or CT-1) or IRS Number (for 720). For all

other tax forms, repeat tax form number from TXP02.

"*"

$$$$$$$$¢¢–If there are no subcategory or IRS

Number amounts, this is the same amount as in

field "6" of the ACH Entry Detail Record (6 record).

If subcategories are reported, then the amount

fields TXP05, TXP07, and TXP09 must balance

to the tax payment amount in field "6" of the ACH

Entry Detail Record.

"*"

Subcategory or IRS Number, if applicable/

otherwise do not include

"*"

$$$$$$$$¢¢, if applicable/otherwise do not include

"*"

Subcategory or IRS Number, if applicable/

otherwise do not include

"*"

$$$$$$$$¢¢, if applicable/otherwise do not include

"*"

Not Used

"\"

ACH CREDIT FOR BUSINESS PAYMENTS

Refer to the IRS Tax Form Numbers on pp. 19–24.

Tax information ID numbers are for ﬁling Tax Form 720, 941, and CT-1. Enter the exact one- , two- , or three-digit code with no leading or trailing spaces. pp. 19–24

If amounts are entered in these ﬁelds, they must total the sum in ﬁeld 6 of the detail entry record.

• TXPO1, TXPO2, TXPO3, TXPO4, and TXPO5 are required elds. If there are no subcategories to report, the tax type is repeated in TXPO4 and the total dollar amount from

the “6” Record is repeated in TXPO5.

• The addenda record requires 80 characters in eld 3. Data in eld 3 should be left justied and end with the terminator “\”. Spaces after the “\” up to eld 4 are blank lled.

• Since you cannot have more than 3 subcategories per CCD addenda record, a new record must be created if there are more than 3 subcategories to report.

• The amount in eld “6” of the 6 Record must equal the sum of the amounts in the TXP segments for all tax types that report subcategories.

• The illustrations above relate to the specic applications outlined and are not intended to depict situations that will always be appropriate.

ACH BATCH CONTROL RECORD

Field

Position

Data Element

Description

Length Content

1 01-01

2 02-04

3 05-10

4 11-20

5 21-32

6 33-44

7 45-54

8 55-73

9 74-79

10 80-87

11 88-94

Record Type Code

Service Class Code

Entry/Addenda Count

Entry Hash

Total Debit Entry

Dollar Amount

Total Credit Entry

Dollar Amount

Company Identiﬁcation

Message Authentication Code

Reserved

Originating DFI Identiﬁcation

Batch Number

ACH CREDIT FOR BUSINESS PAYMENTS

ACH FILE CONTROL RECORD

"8"

Numeric

$$$$$$$$$$¢¢

Alphanumeric

Blanks

TTTTAAAA

Numeric

Field

Position

Data Element

Description

Length Content

1 01-01

2 02-07

3 08-13

4 14-21

5 22-31

6 32-43

7 44-55

8 56-94

Record Type Code

Batch Count

Block Count

Entry/Addenda Count

Entry Hash

Total Debit Entry Dollar

Amount in File

Total Credit Entry Dollar

Amount in File

Reserved

"9"

Numeric

$$$$$$$$$$¢¢

Blanks

These record layouts should be formatted according to NACHA Operating Rules and your ﬁnancial institution requirements.

ACH CREDIT ROUTING AND ACCOUNT

NUMBERS FOR FEDERAL TAX PAYMENTS

Routing Transit Number (RTN) 061036000

Account Number 23401009

Account Name Treasury General Account

You may request a reversal by transmitting a Fedwire 1001 or 1007 message to the FTCS within five business days of the

FEDERAL TAX COLLECTION SERVICE (SAME-DAY WIRE)

Any Fedwire participating ﬁnancial institution can make a same-day tax wire payment. Wires (Fedwire Typecode 1000)

must be received by the Federal Tax Collection Service (FTCS) by 5 p.m. ET on the due date to be timely with the IRS.

Please be sure your own deadline is earlier so you have time to prepare the wires. Payments cannot be warehoused;

if the liability is known at least one day in advance, the payment should be made via ACH Debit or Credit.

PLEASE NOTE: Same-day tax wires are intended only for extraordinary circumstances in which a payment cannot be

scheduled earlier. Wire fees may be applied and passed on to your customers. Be aware that same-day tax wires are

used primarily by businesses; except in the case of very large dollar amounts, individuals have the option of sending

a check with their return to the IRS if the envelope is postmarked on the tax due date.

REFERENCE NUMBERS

Treasury regulations require you to provide customers with the following two numbers for proof of payment if requested:

1 The Input Message Accountability Data (IMAD) number assigned by the Fedwire system

2 The 15-digit Electronic Funds Transfer (EFT) number assigned by the FTCS

• If the reference numbers are needed, contact FTCS at 1.800.382.0045 or 1.314.425.1810

• Customers enrolled in EFTPS may access this information after the payment date through EFTPS.gov

or by calling EFTPS at 1.800.555.4477

PROCESSING DEADLINES

• Fedwire operations begin at 9 p.m. ET (for the next business day)

• FTCS processing hours are from 8:30 a.m. to 5 p.m. ET

• Same-day transactions sent before 8:30 a.m. ET are queued for processing when FTCS opens for the business day

REJECTED TRANSACTIONS

• Payments are rejected if they are received between 5 and 9 p.m. ET

• Transactions are also rejected if they contain formatting errors

• Rejected transactions are returned via a Fedwire Typecode 1002 wire with an explanation for the rejection

If a same-day payment is rejected and returned, you may correct and resubmit it to FTCS before 5 p.m. ET. Late

transactions may be submitted the next business day but may be subject to IRS penalties.

REVERSING A TRANSACTION

•

original transaction

• The entire dollar amount of the transaction must be reversed

• 1.800.829.4933 Monday through

Friday (except federal holidays).

ADDITIONAL INFORMATION

The following pages contain:

1 Tables with:

• Business Name Control Job Aid

• Fedwire Tax Deposit Field Names for Typecode 1000

•

• IRS Tax Forms and Tables (pp. 19–24)

2 A same-day Taxpayer Worksheet can be found on pages 25–26. Customers will need to provide this information

for you to wire payments on their behalf. If you need blank worksheets, you may download them at:

EFTPS.gov > Help & Information > Downloads

For help with formatting, reversals, or wire receipt conﬁrmation, contact FTCS

at 1.800.382.0045 or 1.314.425.1810 from 8:30 a.m. to 7 p.m. ET M–F.

EFTPS TIP

FEDERAL TAX COLLECTION SERVICE (SAME-DAY WIRE)

NAME CONTROL JOB AID

The name control consists of up to four alpha and/or numeric characters. It can be determined from the

information speciﬁed on the ﬁrst name line. Generally, the name control is derived from the ﬁrst four characters

of the business name. Self-employed businesses generally use the owner’s name as their legal name so the name

control would be the ﬁrst four characters of the taxpayer’s last name. An ampersand (&) and hyphen (-) are the only

special characters allowed in the name control. The name control can have fewer but no more than four characters.

Blanks may be present only at the end of the name control.

Note: Do not include “dba” as part of the name control. These initials stand for “doing business as.”

BUSINESS NAME CONTROL VALID CHARACTERS:

• Numeric (0-9)

• Alpha (A-Z)

• Hyphen (-)

• Ampersand (&)

SPECIAL BUSINESS NAME CONTROL RULE:

If an invalid character is used in the name line, drop the special character from the taxpayer’s name.

Example: Joe.com should be “JOEC” Another example is 4U.com. The name control should be “4UCO”

BUSINESS NAME CONTROL MATRIX

Name Control Underlined

Name Control Rule

Rule

Sumac Field Plow Partnership

11th Street LLC

P & P Consulting

Y-Z Drive LLP

ZZZ Club

John Hackberry LLP

ELM

OAK! Tree

The Willow LLC

The Hawthorn

John What & Mary Who

Hawthorn, Willow & Hackberry

Michael Woods & Joseph Light, Ptrs

dba M&J Furniture

SUMA

Derive the name control from the ﬁrst four signiﬁcant characters of

11TH

the business name.

P&PC

Blanks may be present only at the end of the name control.

Y-ZD

ZZZC

JOHN

ELM

OAKT

WILL

THEH

When determining a business’s name control, include the word

“The” when it is followed by only one word.

WHAT

Determine the name control from the ﬁrst four letters of the ﬁrst

HAWT

partner’s last name.

M&JF

If the business or a trade name is present and it can be determined

that the trade name is for a partnership, follow the Name Control

procedures for partnerships.

Derive the name control from the ﬁrst four signiﬁcant characters of

the business name.

Blanks may be present only at the end of the name control.

FEDERAL TAX COLLECTION SERVICE (SAME-DAY WIRE)

SINGLE-BUSINESS TAXPAYER: {4200} BENEFICIARY FIELD

The information will not be edited by Fedwire but may be rejected by FTCS for failing IRS edits.

Do not use spaces or dashes in this ﬁeld.

A colon (:) must follow each subﬁeld, including the last subﬁeld.

Rejected transactions are returned promptly to the originating FI with a message providing the reject reason.

REQUIRED {4200} BENEFICIARY SUBFIELDS—SINGLE-BUSINESS TAXPAYERS

Subﬁeld

Description Example

Comments

Taxpayer Identiﬁcation

Number (TIN)

9 digits 123456789: The TIN is unique for each taxpayer and is assigned by the IRS.

NOTE: do not use "20092900"—which is the IRS Service Center.

Taxpayer Name

Control

4 characters

NORT:

Usually the ﬁrst four signiﬁcant characters of the taxpayer’s business

name. The name control is assigned by the IRS.

Taxpayer Name Up to 35 characters

NORTHLAND ELECTRONICS:

The name of the business for which taxes are being paid.

Tax Type Code 5 characters 94105:

A ﬁve-character code that corresponds to a tax form number and type

of payment. See pp.19-24 for a list of valid tax type codes.

Tax Year 2 digits

09:

The two-digit valid tax year code for which the taxes are being paid.

Tax Month 2 digits 12:

The two-digit valid tax month code. See pp.19-24 for valid months for

each tax type.

NOTE: Use "0" for the first digit of a single-digit month (for example,

03 for March). Refer to pp.19-24 for valid months for each tax type.

IRS quarters should be:

03 = first quarter

06 = second quarter

09 = third quarter

12 = fourth quarter

EXAMPLE 123456789:NORT:NORTHLANDELECTRONICS:94105:08:12:

FEDERAL TAX COLLECTION SERVICE (SAME-DAY WIRE)

SINGLE-BUSINESS {6000} ORIGINATOR TO BENEFICIARY FIELD

The Originator to Beneﬁciary ﬁeld is reserved for information about tax, interest, penalty, and subtypes for tax

types 720, 941, 944, and CT-1 (abstracts and subcategories). This is optional information.

The sum of tax, interest, penalty, and/or subtype subﬁelds must equal the total amount of the Fedwire. If the

sum does not equal the total dollar amount of the Fedwire, the transaction will be reported to the IRS as only the

tax amount. A colon (:) must follow each subﬁeld, including the last subﬁeld. Fedwire will not edit this information,

but the FTCS will. Certain errors may result in incorrect reporting of tax information to the IRS.

See page 19–21 for subtype / subcategory codes.

Subﬁeld

Description Example

T Tax Amount

Interest Amount

P Penalty Amount

EXAMPLE T$10000.00:I$5000.00:P$1000.00:

The dollar amount of the tax obligation.

• The letter T, a dollar sign ($), the dollar amount with a decimal point, and ﬁnal colon are required to designate the tax

amount subﬁeld.

EXAMPLE: T$10000.00: or T$10,000.00:

• The tax amount may be further subdivided into tax subtype (abstract and subcategory) amounts.

The dollar amount of an interest payment. The interest amount is reported separately from the tax and penalty amount.

• The letter I, a dollar sign ($), the dollar amount with a decimal point, and ﬁnal colon are required to designate an interest

amount subﬁeld.

EXAMPLE: I$50000.00: or I$5,000.00:

The dollar amount of a penalty payment. The penalty amount is reported separately from the tax and interest amounts.

• The letter P, a dollar sign ($), the dollar amount with a decimal point, and ﬁnal colon are required to designate a penalty

amount subﬁeld.

EXAMPLE: P$10000.00: or P$1,000.00:

Subﬁeld

Description Example

XXX

(3 digits)

XXXX

(4 characters)

Abstract Number

EXAMPLE: 062

Subcategory Code

EXAMPLES:

941 SOCS

MEDI

WITH

CT-1 RRT1

RRT2

Abstract numbers are used for reporting Form Number 720 tax subtypes (see page 19-21 for a list of eligible abstract

numbers).

NOTE: Convert two-digit abstract numbers to the required three digits by placing a 0 in the ﬁrst position.

• Each Form Number 720 tax deposit may contain one or more abstract numbers.

• The three-digit abstract code, a dollar sign ($), the dollar

required for

each abstract reported.

EXAMPLE: 062$3500.00 or 062$3,500.00:

Subcategory codes are used for reporting Form Numbers 941, 944, and CT-1 tax subtypes (see pages 19-21 for a list of

eligible subcategory codes).

• Each Form Number 941, 944, or CT-1 deposit may contain one or more subcategory codes.

NOTE: Any amounts represented in the subcategories of Social Security, Medicare, and Income Tax Withholding are for

informational purposes only.

•

required for each subcategory reported.

EXAMPLE: MEDI$2500.00: or MEDI$2,500.00:

The FI can create a separate Fedwire to pay only interest or penalties, using the appropriate tax type code in the {4200}

Beneﬁciary ﬁeld.

Page 25 includes a Taxpayer Worksheet and a subset of the most common IRS Tax Types, which the FI may copy and

provide to the business taxpayer for providing complete and accurate information to the FI.

For a list of the most common IRS tax types and subtypes, see pages 19–24.

FEDERAL TAX COLLECTION SERVICE (SAME-DAY WIRE)

INTERNATIONAL TAX PAYMENTS

Taxpayers living overseas must have a U.S. bank account to use EFTPS. Financial institutions located outside the U.S. may

assist taxpayers with federal tax payments with the help of a Qualiﬁed Intermediary.

WHAT IS A QUALIFIED INTERMEDIARY?

A foreign bank, investment ﬁrm, or ﬁnancial institution may apply to the IRS to become a Qualiﬁed Intermediary (QI), which

may withhold U.S. federal taxes for taxpayers and assume primary responsibility for paying these taxes with EFTPS.

Typically, this service is provided to:

1 Companies with overseas ofﬁces staffed with expatriates from the U.S.

2 Non-U.S. citizens with investments taxed in the U.S.

QIs may also use a SWIFT message to instruct a U.S.-based correspondent ﬁnancial institution to initiate a Fedwire

funds transfer.

To learn more about Qualiﬁed Intermediaries, visit

www.irs.gov > Businesses > International Businesses > Qualiﬁed Intermediaries (QI).

THE FOLLOWING PAGES CONTAIN THESE TABLES AND WORKSHEETS:

• Message Formats for MT103 and MT202 SWIFT Messages

• Converting MT103 and MT202 SWIFT Messages to Fedwire Funds Format

• SWIFT Answer Codes and Denitions

• NACHA Reason Codes for SWIFT MT202 Return Messages

• IRS Tax Forms and Tables (pp. 19–24)

• Same-day Taxpayer Worksheet (pp. 25–26)

MESSAGE FORMAT FOR MT103 SWIFT MESSAGES

Status

Field/Tag Field Name

Content/Options

Receiver Output Header, Block 1, BIC U.S.-based

ﬁnancial institution

11 characters

Sender Output Header, Block 2, BIC QI/Qi’s ﬁnancial

institution BIC

11 characters

Mandatory 20 Transaction Reference Number :20:2222233333 16x

Mandatory 32A Value Date, Currency Code, Amount

:32A:021218USD555,01

Mandatory 50K Ordering Customer (full name and address)

:50K:/87654321 Anyone Ltd

opt’l party identiﬁer 4*35x

Mandatory 56D Intermediary Institution :56D://FW091036164

US TREAS SINGLE TX

Mandatory with

56D

57D Beneﬁciary Institution :57D:/20092900

IRS Jane Smith 212.765.4321

Contact Name and Telephone

Number optional but encouraged

Mandatory 59 Beneﬁciary :59:/987654321:ANYO: Anyone Ltd:

09455:09:12:

where 987654321 = QI-EIN ANYO = Name Control

Anyone Ltd = QI Name 09455 = Tax Type code

09 = Tax year

12 = Tax month

opt’l party identiﬁer 4*35x

Mandatory 71A Details of Charges

:71A:OUR

Bank fees not to be deducted from

this transaction

CONVERTING MT103 SWIFT MESSAGES TO FEDWIRE FUNDS FORMAT

Status Field Name & Description Field Name Typecode 1000 (value)

MT103 SWIFT MESSAGE FEDWIRE FUNDS FORMAT

SWIFT Receiving

Institution

Transaction

Amount

Ordering

Customer

Intermediary

Institution

Beneﬁciary

Type

Beneﬁciary’s

Bank

Beneﬁciary

Sending

Institution

SWIFT Details of

Charges Field

Output Header, Block 1, BIC

(11 characters)

:32A:

subﬁeld for Value Date (6 positions

YYMMDD)

subﬁeld for Currency Code (USD)

subﬁeld for amount (14 positions plus

decimal comma; maximum of 13 positions

for Fedwire)

:50:Anyone Ltd

:56D://FW091036164 US TREAS

SINGLE TX

Based on the SWIFT MT used and ﬁelds

50/59

57D:/20092900/IRS

Contact Name and Telephone Number

optional but encouraged

“59:4*35x and opt’l party identiﬁer (Tax ID

Number -QI-EIN; Name Control; Name; Tax

Type; Year; Month) :59:/987654321:ANYO:

Anyone Ltd:09455:09:12:

Output Header, Block 2,

BIC (11 characters)

:71A:OUR

This asks the SWIFT Receiver to NOT

deduct any bank charges from the

principal amount of the transaction.

{3100} Sender ABA

and Name

{2000} Amount

{5000} Originator

{3400} Receiver ABA Number and

Name (9 digits)

{3600} Business

Function Code

{4100} Beneﬁciary FI

{4200} Beneﬁciary

Notes:

•

Fedwire requires an ID Code in the ﬁrst

position of this ﬁeld. The U.S. FI will

provide the ID code, but FTCS ignores that

ﬁrst position on federal tax payments.

• Some FIs label this ﬁeld as “Account

Number” on internal software or forms.

{5100} Originator’s FI

{3700} Charges

ABA and Short Name of U.S.-based

ﬁnancial institution

Total deposit amount with commas and

decimal point. The amount must be

numeric, greater than $0.00, and less than

$10 billion. The dollar sign is not required.

Federal Tax Collection Service (FTCS)

ignores this ﬁeld.

091036164 US TREAS SINGLE TX

CTR

20092900 IRS

Contact Name and Telephone Number

optional but encouraged

Taxpayer ID Name: Name Control,

Taxpayer Name, Tax Type, Tax Year, Tax

Month:

987654321:ANYO: Anyone Ltd:

09455:09:12:

FTCS ignores this ﬁeld.

INTERNATIONAL TAX PAYMENTS

MESSAGE FORMAT FOR MT202 SWIFT MESSAGES

Status

Field/Tag Field Name

Content/Options

Receiver Output Header, Block 1, BIC

U.S.-based

ﬁnancial institution

11 characters

Sender Output Header, Block 2, BIC

QI/Qi’s ﬁnancial

institution BIC

11 characters

Mandatory 20

Transaction Reference Number

:20:2222233333

16x

Mandatory 21

Related Reference :21:987654321 where

987654321=QI-EIN

16x

Mandatory 32A

Value Date, Currency Code, Amount

:32A:021218USD555,01

Mandatory 52D

Ordering Customer

:52D:Anyone Ltd

opt’l party identiﬁer 4*35x

Mandatory 56D

Intermediary Institution

:56D://FW091036164 US TREAS SINGLE TX

Mandatory with

56D

57D

Beneﬁciary Institution :57D:/20092900

IRS Jane Smith 212.765.4321

Contact Name and Telephone

Number optional but encouraged

Mandatory 58D

D = Name & address, optional

party identiﬁer

Beneﬁciary :59:/987654321:ANYO: Anyone

Ltd: 09455:09:12:

where 987654321 = QI-EIN

ANYO = Name Control

Use option “D”

Anyone Ltd = QI Name

09455 = Tax Type code

09 = Tax year

12 = Tax month

CONVERTING MT202 SWIFT MESSAGES TO FEDWIRE FUNDS FORMAT

Status Field Name & Description Field Name Typecode 1000 (value)

:32A:

subﬁeld for Value Date (6 positions

YYMMDD)

subﬁeld for Currency Code (USD)

subﬁeld for amount (14 positions

plus decimal comma; maximum of 13

positions for Fedwire)

:32A:001218USD555,01

(comma indicates decimal point

in amount)

{2000} Amount

Output Header, Block 1, BIC

(11 characters)

{3100} Sender ABA

and Name

:56D://FW091036164 US TREAS

SINGLE TX

{3400} Receiver ABA Number and

Name (9 digits)

Based on the SWIFT MT used and ﬁelds

50/59.

{3600} Business

Function Code

57D:/20092900/IRS

Contact Name and Telephone Number

optional but encouraged

{4100} Beneﬁciary FI

“59:4*35x and opt’l party identiﬁer

(Tax ID Number-QI-EIN; Name

Control; Name; Tax Type; Year; Month)

:59:/987654321:ANYO: Anyone

Ltd:09455:09:12:

{4200} Beneﬁciary

Notes:

•

Fedwire requires an ID Code in the ﬁrst

position of this ﬁeld. The U.S. FI will

provide the ID code, but FTCS ignores that

ﬁrst position on federal tax payments.

• Some FIs label this ﬁeld as “Account

Number” on internal software or forms.

MT202 SWIFT MESSAGE FEDWIRE FUNDS FORMAT

SWIFT Receiving

Institution

Transaction

Amount

Intermediary

Institution

Beneﬁciary

Type

Beneﬁciary’s

Bank

Beneﬁciary

Originating ABA and Short Name

Total deposit amount with commas

and decimal point. The amount must

be numeric, greater than $0.00, and

less than $10 billion. The dollar sign

is not required.

555.01

091036164 US TREAS SINGLE TX

CTR

20092900 IRS

Contact Name and Telephone Number

optional but encouraged

Taxpayer ID Name: Name Control,

Taxpayer Name, Tax Type, Tax Year,

Tax Month:

987654321:ANYO: Anyone Ltd:

09455:09:12:

INTERNATIONAL TAX PAYMENTS

SWIFT ANSWER CODES & DEFINITIONS

Answer Codes & Deﬁnitions (Field 76 for SWIFT MT296 Messages)

/1/

We hereby confirm that we carried out your order on (1) (YYMMDD).

/2/

We hereby confirm that the transaction has been effected and advised on (1) (YYMMDD).

/3/

Further information on details of payments is as follows (1).

/4/

Identification and address of the beneficiary are as follows (1) (new field 58a/59).

/5/

The account should be with (1) (new field 57a).

/6/

Please credit the account (1) (new field 58a/59).

/7/

We confirm to you the regularity of the order mentioned in your query, with the following

Authorization Code/Test Key Code word (1).

/8/

We confirm amendment to your message as requested.

/9/

We are unable to comply with your amendment request.

/10/

We authorize you to debit our account.

/11/

Cover refunded to the credit of (1) (account/place).

/12/

Stop instructions are not acceptable. (Reason).

/13/

Stop instructions duly recoded. (Further details, where applicable).

ANSWER NUMBER MAY CONTAIN ONE OR MORE OF THE FOLLOWING CODES IN THE CHECK TRUNCATION ENVIRONMENT:

DEFINITIONS WITH (1) REQUIRE SUPPLEMENTARY INFORMATION. THIS SUPPLEMENTARY INFORMATION

MUST BE THE FIRST INFORMATION FOLLOWING THE CODE NUMBER.

/14/

/15/

/16/

Stop instructions valid until (1) (YYMMDD).

Further information on the item per your request is as follows (1).

Date, check number, and query code (Original or Copy) of check sent (1).

NACHA REASON CODES (FOR SWIFT MT202 RETURN MESSAGES)

Description

R01

Insufficient Funds

R02

Account Closed

R03

No Account/Unable to Locate Account

R04

Invalid Account Number

R05

RESERVED

R06

Returned per ODFI request

R07

Authorization Revoked by Customer

R08

Payment Stopped

R09

Uncollected Funds

R10

Customer Advises not Authorized

R11

Customer Truncation Entry Return

R12

Branch Sold to Another DFI

R13

Receiving DFI Not Qualified to Participate*

R14

Representative Payee Deceased

R15

Beneficiary or Account Holder Deceased

R16

Account Frozen

R17

FREE FORMAT TEXT (File Edit Record Criteria)

R18

Improper Effective Entry Date*

R19

Amount Field Error*

Return Code

INTERNATIONAL TAX PAYMENTS

NACHA REASON CODES (FOR SWIFT MT202 RETURN MESSAGES)

Return Code

R20

R21

R22

R23

R24

R25

R26

R27

R28

R29

R30

R31

R32

R33

Description

Non-Transaction Account

Invalid Company Identification

Invalid Individual ID Number

Credit Entry Refused by Receiver

Duplicate Entry

Addenda error*

Mandatory Field error*

Trace Number error*

Routing Number Check Digit error*

Corporate Customer Advises not Authorized

RDFI not Participant in Check Truncation Program*

Permissible Return entry

RDFI Non-Settlement*

Return of XCK entry

R34

Limited Participation DFI*

(*) THESE CODES ARE GENERATED DIRECTLY BY THE ACH OPERATOR (FEDERAL RESERVE BANK).

Codes to be used for Automated Dishonored Return Entries

R61

Misrouted Return

R67

Duplicate Return

R68

Untimely Return

R69

Multiple Errors

R70

Permissible Return Entry Not Accepted

Codes to be used for Automated Contested Dishonored Return Entries

R71

Misrouted Dishonored Return

R72

Untimely Dishonored Return

R73

Timely Original Return

R74

Corrected Return

R75

Original Return Not a Duplicate

R76

No Errors Found on Original

INTERNATIONAL TAX PAYMENTS

TRUSTED PARTNER INTERFACE

Trusted Partner Interface (TPI) is a free public XML schema that is invisibly integrated into a ﬁnancial institution’s online bill

payment services. It’s a convenient way for your customers to schedule tax payments at the same time as other bill payments.

When customers pay their taxes with TPI, they’ll log in to your Web site and go through the same steps as any other bill

payment to schedule an ACH debit payment. No EFTPS messaging is visible.

TPI:

• vices

• Offers online enrollment and payment history functionality

• Saves time and money

TPI is NOT:

• Designed to enable you to schedule tax payments for customers

• A replacement for same-day tax payment wires

• An interface to make any non-tax payment

• An IRS e-File system for transmitting tax forms

The TPI XML schema is provided free to all ﬁnancial institutions, but internal integration costs will apply. For more information

about TPI, please e-mail [email protected] or call 1.202.874.5350.

IRS TAX FORMS AND TABLES

IRS TAX FORM NUMBERS & CODES—BUSINESSES

Refer to this guide to ﬁnd common tax form information before making your payment online or by phone.

Please note that this table is not all-inclusive. If a particular number is not listed, contact the IRS at 1.800.829.4933.

IRS Tax Form

Number

Phone Payment

EFTPS Form No.

Valid Tax Period

Ending Dates

Tax Description

Payment Due

Information

**Financial Institution

Tax Form Code No.

11-C 112 01–12 Occupational Tax and Registration Return Payment due with a return 01111

for Wagering Payment due on an IRS notice 01117

706-GS (D) 706473 12 Generation-Skipping Transfer Tax Return Payment due with a return 70621

for Distributions Payment due on an IRS notice

Payment due on an extension

70627

70622

706-GS (T) 706478 12 Generation-Skipping Transfer Tax Return Payment due with a return 70631

for Terminations Payment due on an IRS notice

Payment due on an extension

70637

70632

709 709 01–12 United States Gift (and Generation-Skipping Payment due with a return 07091

Transfer) Tax Return Payment due on an IRS notice

Estimated Payment

07097

07096

730 730 01–12

Monthly Tax Return for Wagers

Payment due with a return

Payment due on an IRS notice

07301

07307

926 926 12 Return by a U.S. Transferor of Property to a

Foreign Corporation

Payment due with a return

Payment due on an IRS notice

09261

09267

940 940 12

Employer’s Annual Federal Unemployment (FUTA)

Tax Return

Federal Tax Deposit

Payment due with a return

A deﬁciency assessed by IRS

09405

09401

09404

941 941 03, 06, 09, 12

Employer’s Quarterly Federal Tax Return

Federal Tax Deposit

94105

Payment due with a return

Payment due on an IRS notice

A deﬁciency assessed by IRS

94101

94107

94104

Subcategory breakdown for 941:

Social Security = “1”

Medicare = “2”

Withheld = “3”

943 943 12

Employer’s Annual Federal Tax Return for

Agricultural Employees

Federal Tax Deposit

Payment due with a return

Payment due on an IRS notice

09435

09431

09437

A deﬁciency assessed by IRS

09434

944 944 12

Employer’s Annual Federal Tax Return

Federal Tax Deposit

Payment due with a return

Payment due on an IRS notice

94405

94401

94407

Subcategory breakdown for 944:

Social Security = “1”

Medicare = “2”

Withheld = “3”

945 945 12

Annual Return of Withheld Federal Income Tax Federal Tax Deposit

Payment due with a return

Payment due on an IRS notice

09455

09451

09457

990 990 01–12‡

Return of Organization Exempt from Income Tax Payment due with a return

09901

Payment due on an IRS notice

09907

990-BL 99025 01–12‡

Information and Initial Excise Tax Return for Black

Lung Beneﬁt Trusts and Certain Related Persons

Payment due with a return

Payment due on an IRS notice

99011

99017

990-C 9902 01–12‡

U.S. Income Tax Return for Cooperative Associations

Estimated Payment

Payment due with a return

Payment due on an IRS notice

Payment due on an extension

99026

99021

99027

99022

990-PF 99073 01–12‡

Return of Private Foundation or Section 4947(a)(1)

Nonexempt Charitable Trust Treated as a

Estimated Payment

Payment due with a return

99036

99031

Private Foundation

Payment due on an IRS notice

99037

990-T 9908 01–12‡

Exempt Organization Business Income Tax Return

and proxy tax under section 6033(e)

Estimated Payment

Payment due with a return

Payment due on an IRS notice

Payment due on an extension

99046

99041

99047

99402

1041 1041 01–12‡

U.S. Income Tax Return for Estates and Trusts

Federal Tax Deposit

Payment due on an IRS notice

Estimated payment

10411

10417

10416

Payment due on an extension

10412

1041-A 10412 01–12

U.S. Information Return Trust Accumulation of

Charitable Amounts

Payment due with a return

Payment due on an IRS notice

14111

14117

1042 1042 12

Annual Withholding Tax Return for U.S. Source

Income of Foreign Persons

Federal Tax Deposit

Payment due with a return

Payment due on an IRS notice

Payment due on an extension

10425

10421

10427

10422

1065 1065 01–12‡

U.S. Return of Partnership Income

Payment due with a return

Payment due on an IRS notice

Payment due on an extension

Estimated Payment

10651

10657

10652

10656

7200D 7200D 08 Branded Prescription Drug Fee Branded Prescription Drug Fee 7200D

IRS TAX FORM NUMBERS & CODES—BUSINESSES (continued)

IRS Tax Form

Number

Phone Payment

EFTPS Form No.

Valid Tax Period

Ending Dates

Tax Description Payment Due Information

**Financial Institution

Tax Form Code No.

1066 1066 01–12 U.S. Real Estate Mortgage Investment Conduit

(REMIC) Income Tax Return

Payment due on an IRS notice

Payment due on an extension

10667

10662

1120 1120 01–12‡ U.S. Corporation Income Tax Return Estimated payment

Payment due with a return

11206

11201

Payment due on an IRS notice

Payment due on an extension

Amended return (1120X)

11209

11202

11200

1120-IC-DISC 112034

01–12‡

Interest Charge Domestic International Sales

Corporation Return

Payment due with a return

Payment due on an IRS notice

11211

11217

2290 2290 01–12 Heavy Highway Vehicle Use Tax Return

Payment due with a return

Payment due on an IRS notice

22901

22907

2438 2438 12 Undistributed Capital Gains Tax Return

Payment due with a return

Payment due on an IRS notice

24381

24387

3520

3520 12 Annual Return To Report Transactions With Foreign

Trusts and Receipt of Certain Foreign Gifts

Payment due with a return

Payment due on an IRS notice

35201

35207

4720

4720 01–12 Return of Certain Excise Taxes Under Chapters 41

and 42 of the Internal Revenue Code

Payment due with a return

Payment due on an IRS notice

47201

47207

5227

5227 01–12‡ Split-Interest Trust Information Return

Payment due with a return

52271

Payment due on an IRS notice

52277

5329

5329 01–12 Additional Taxes on Qualiﬁed Plans (including IRAs) Payment due on an IRS notice

53297

and Other Tax Favored Accounts

6069

Return of Excise Tax on Excess Contributions

to Black Lung Beneﬁt Trst-Section 4953 &

Computation-Section 192 Deduction

Payment due with a return

Payment due on an IRS notice

60691

60697

8038

01–12

Information Return for Tax Exempt Private

Activity Bond-Issues

Payment due with a return

Payment due on an IRS notice

80381

80387

8288

01–12

U.S. Withholding Tax Return for Dispositions

Payment due with a return

82881

by Foreign Persons of U.S. Real Estate Property

Interests

Payment due on an IRS notice

82887

8404

01–12

Interest Charge on DISC-Related Deferred Tax

Payment due with a return

84041

Liability

Payment due on an IRS notice

84047

8612

01–12

Return of Excise Tax on Undistributed Income of

Real Estate Investment Trusts

Payment due with a return

Payment due on an IRS notice

86121

86127

Payment due on an extension

86122

8613

01–12

Return of Excise Tax on Undistributed Income of

Payment due with a return

86131

Regulated Investment Company

Payment due on an IRS notice

Payment due on an extension

86137

86132

8697

01–12

Interest Computation Under the Look-Back Method

for Completed Long-Term Contracts

Payment due with a return

Payment due on an IRS notice

86971

86977

8725

01–12

Excise Tax on Greenmail

Payment due on an IRS notice

87257

Payment due on an extension

87252

8752

Required Payment or Refund Under Section 7519

Payment due with a return

Payment due on an IRS notice

87521

87527

8804

01–12

Annual Return for Partnership Withholding Tax

(Section 1446)

Payment due with a return

Payment due on an IRS notice

Payment due on an extension

88041

88047

88042

8805

01–12

Foreign Partners Information Statement of Section

1446 Withholding Tax

Payment due with a return

Payment due on an IRS notice

88041

88047

8813

01–12

Partnership Withholding Tax Payment Voucher

(Section 1446)

Payment due with a return

Payment due on an IRS notice

88041

88407

8831

01–12

Excise Taxes on Excess Inclusions of REMIC

Residual Interests

Payment due with a return

Payment due on an IRS notice

86121

86127

8876

01–12

Excise Tax on Structured Settlement Factoring

Payment due with a return 88761

Transactions

Payment due on an IRS notice

An estimated payment

Payment due on an extension

88767

88766

88762

CT-1

281

Employer’s Annual Railroad Retirement Tax Return

Federal Tax Deposit

Payment due with a return

Payment due on an IRS notice

10005

10001

10007

Subcategory breakdown for CT-1:

Tier 1 (FICA) = “1”

Tier 2 (Industry) = “2”

IRS TAX FORMS AND TABLES

The ﬁrst four positions of the FI Tax Code (as shown above) are the actual form you are ﬁling in most cases. Example: If you wish to designate your payment for a Form 941 penalty, you would place 94109

in the addenda ﬁeld TXPO2. If you are paying an amount due on an IRS notice that includes penalty or interest, it is not necessary to split the payment. Use tax type 94107 to pay the entire amount of a

Form 941 notice.

Those tax type codes ending in “7” include Installment Agreement payments.

‡

The tax period month must match the company’s ﬁscal year for these forms.

8963

Insurance Provider Fee

Payment due on an IRS notice 89637

IRS TAX FORM NUMBERS & CODES—BUSINESSES (continued)

IRS Tax Form

Number

Phone Payment

EFTPS Form No.

Valid Tax Period

Ending Dates

**Financial Institution

Tax Form Code No.

Tax Description

7004 Application to File Automatic Extension of Time to File

For Form 706-GS(D) 706473 12 70622 Generation-Skipping Transfer Tax Return for Distribution

For Form 706-GS(T) 706478 12 70632 Generation-Skipping Transfer Tax Return for Termination

For Form 990-C 9902 01–12 99022 U.S. Income Tax Return for Cooperative Associations

For Form 1041 1041 01–12‡ 10412 U.S. Income Tax for Estates & Trust

For Form 1042

1042 12 10422 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

For Form 1065

1065 01–12‡ 10652

U.S. Return of Partnership Income

For Form 1066

1066 01–12 10662

U.S. Real Estate Mortgage Investment Conduct (REMIC) Income Tax Return

For Form 1120 (all)

1120 01–12‡ 11202 U.S. Corporation Income Tax Return

For Form 3520-A

3520 12 35202 Annual Return to Report Transactions with Foreign Trusts and Receipt of

Certain Foreign Gifts

For Form 8612 8612 01–12 86122 Return of Excise Tax on Undistributed Income of Real Estate

Investment Trusts

For Form 8613

8613 01–12 86132 Return of Excise Tax on Undistributed Income of Regulated

Investment Company

For Form 8725 8725 00 87252 Excise Tax on Greenmail

For Form 8804 8804 01–12 88042 Annual Return for Partnership Withholding Tax (Section 1446)

For Form 8831 8831 01–12 88312 Excise Taxes on Excess Inclusions of REMIC Residual Interest

IRS TAX FORMS AND TABLES

For Form 8876 8876 01–12 88762 Excise Taxes on Structured Settlement Factoring Transactions

8868

Application for Extensions of Time to File an Exempt Organization Return

For Form 990 990 01–12‡ 09907 Return of Organization Exempt Income Tax

For Form 990-BL

99025 01–12‡ 99017 Information & Initial Excise Tax Return for Black Lung Beneﬁt Trust &

Certain Related Persons

For Form 990-PF 99073 01–12‡ 99037 Return of Private Foundation or Section 4947(a)(1) Nonexempt

CharitableTrust Treated as a Private Foundation

For Form 990-T 9908 01–12‡ 99047 Exempt Organization Business Income Tax Return and proxy tax under

section 6033(e)

For Form 1041-A 10412 01–12 14117 U.S. Information Return Trust Accumulation of Charitable Amounts

For Form 4720 4720 01–12 47207 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal

Revenue Code

For Form 5227 5227 01–12 52277 Split-Interest Trust Information Return

For Form 6069 6069 12 60697 Return of Excise Tax on Excess Contribution to Black Lung Beneﬁt Trust

Section 4953 & Computation-Section 192 Dedeuction

IRS TAX FORM NUMBERS & CODES—BUSINESSES (continued)

941 EMPLOYER’S QUARTERLY FEDERAL TAX AND 944 EMPLOYER’S ANNUAL

EMPLOYMENT TAX SUBCATEGORIES

1–Social Security Amount

2–Medicare Amount

3–Withholding Amount

Remember: The total of these breakout amounts must balance to the 941 and/or the 944 tax payments. Any amounts represented

in the subcategories of Social Security, Medicare, and Income Tax Withholding are for informational purposes only.

CT-1 RAILROAD RETIREMENT TAX AND UNEMPLOYMENT SUBCATEGORIES

1–FICA Amount

2–Industry Amount

Remember: The total of these breakout amounts must balance to the CT-1 tax payment.

The following chart is a reference list of various IRS Excise Tax Numbers.

Excise IRS Tax Number

Description

Aviation, gasoline

Domestic petroleum oil spill tax

ODC tax on imported products

Ozone-depleting chemicals (floor stock)

Imported petroleum products oil spill tax

Local telephone service & teletype/writer exchange service

Transportation of person by air

Use of international air travel facilities

Transportation of property by air

Transportation by water

Foreign Insurance Taxes, Life Insurance, sickness and accident

policies, and annuity contracts

Obligations not Registered Form

Truck, trailer, and semitrailer chassis and bodies, and tractors

Kerosene: Tax on removal at terminal rack. Tax on taxable events other

than removal at terminal rack.

Coal-Underground mined-$ per ton

Coal-Underground mined-% of sales price

Coal-Surface mined-$ per ton

Coal-Surface mined-% of sales price

Gas guzzler tax

Sport fishing equipment (other than fishing rods and fishing poles

Electric outboard motors

Bows, quivers, broadheads, and points

Alcohol and cellulosic biofuel sold but not used as fuel

Diesel Fuel: Tax on removal at terminal rack. Tax on taxable events

other than removal at terminal rack. Tax on sale or removal of biodiesel

mixture other than removal at terminal rack

IRS TAX FORMS AND TABLES

Excise IRS Tax Number – cont’d Description

Gasoline: Tax on removal at terminal rack

Tax on taxable events other than removal at terminal rack

Tax on sale or removal of alcohol fuel mixture other than removal at

terminal rack

Inland Waterways Fuel Use Tax

Kerosene for use in aviation

Kerosene for use in commercial aviation (other than foreign trade)

Other fuels

Vaccines

Ozone-Deplete chemicals (ODCs)

104

Diesel-water fuel emulsion

105

Dyed diesel fuel, LUST tax

106

Arrow shafts

107

Dyed kerosene, LUST tax

108

Taxable tires other than biasply or super single tires

109

Taxable biasply or super single tires (other than super single tires

designed for steering)

110

Fishing rods and fishing poles

111

Kerosene for use in aviation, LUST tax on nontaxable uses, including

foreign trade

112

Liquefied Petroleum Gas (LPG)

113

Taxable tires, super single tires designed for steering

114

Fishing tackle boxes

117

Biodiesel sold as but not used as fuel

118

P series fuels

119

LUST tax, other exempt removal

120

Compressed natural gas (CNG) (CGE = 126.67 cu. Ft.)

121

Liquefied hydrogen

122

Any liquid fuel derived from coal (including peat) through the

Fischer-Tropsch process

123

Liquid fuel derived from biomass

124

Liquefied natural gas (LNG)

125

LUST tax on inland waterways fuel use

NOTE

If a particular number is not listed, please refer to your IRS excise tax form instructions or www.irs.gov.

IRS TAX FORMS AND TABLES

IRS TAX FORM NUMBERS—INDIVIDUALS

If you have questions about tax forms, please contact the IRS at 1.800.829.1040.

IRS Tax Form Number

Form Name

1040*

U.S. Individual Income Tax Return

1040-A*

U.S. Individual Income Tax Return

1040-C

U.S. Departing Alien Income Tax Return

1040-ES

U.S. Declaration of Estimated Income Tax for Individuals

1040-EZ*

U.S. Income Tax Return for Single and Joint Filers With No Dependents

1040-NR

U.S. Non-Resident Alien Income Tax Return

1040-PR

U.S. Self-Employment Tax Return—Puerto Rico

1040-SS

U.S. Self-Employment Tax Return—Virgin Islands, Guam,

American Samoa, and Northern Mariana Islands

1040-X

Amended U.S. Individual Income Tax Return

* Includes Installment Agreement payments.

These tax forms can also be paid via EFTPS. Please note: CT-2 cannot be paid via EFTPS’s phone channel.

CT-2

Employee Representative’s Quarterly Railroad Tax Return

706

United States Estate (and Generation-Skipping Transfer) Tax Return

706-A

United States Additional Estate Tax Return

706-GS(D)

Generation-Skipping Transferor Tax Return for Distributions

709

United States Gift (and Generation-Skipping Transfer) Tax Return

926

Return by a U.S. Transferor of Property to a Foreign Corporation

990-BL

Information and Initial Excise Tax Return for Black Lung Trusts and

Certain Related Persons

5329

Additional Taxes on Qualified Plans (including IRAs) and Other Tax

Favored Accounts

8288

U.S. Witholding Tax Return for Depositions by Foreign Persons of U.S.

Real Property Interests

8404

Interest Charge on DISC-Related Deferred Tax Liability

8697

Interest Computation Under the Look-Back Method for Completed

Long-Term Contracts

8725

Excise Tax of Greenmail

8876

Excise Tax on Structured Settlement Factoring Transactions

IRS TAX FORMS AND TABLES

SAME-DAY TAXPAYER WORKSHEET

To arrange an electronic same-day federal tax payment, complete this form and present it at your ﬁnancial institution.

Please type or print clearly.

1 Total tax payment: (Include interest and penalty if applicable) $

2 Taxpayer identiﬁcation number:

3 Taxpayer name control: (the ﬁrst four letters of your business name)*

4 Taxpayer name:

5 Tax type: (5 characters) see Common IRS Tax Type table below**

6 Tax year: (2 digits)

7 Tax month/quarter: (2 digits) see Common IRS Tax Type table below

OPTIONAL INFORMATION:

If the payment includes tax, interest, and penalty:

NOTE: The sum of lines 8–10 must equal the amount in line 1.

8 Tax amount $

9 Interest amount $

10 Penalty amount $

*For assistance determining the name control, see page 10.

**A comprehensive Tax Type list is available online at www.irs.gov. Personal assistance is available by calling 1.800.829.4933.

COMMON IRS TAX TYPES AND SUBTYPES

Form Number

Form Name

720 Quarterly Excise Tax

940 Employer’s Annual Unemployment Tax

941 Employer’s Quarterly Tax

944 Employer’s Annual Federal Tax

945 Withheld Federal Income Tax

990T

Exempt Organization Business Income Tax

1042 Annual Withholding Tax for U.S. Source Income of Foreign Persons

1120

Corporation Income Tax Federal

2290

Heavy Vehicle Use Tax

8804

Annual Return of Partnership Withholding Tax (Section 1446)

Tax Type Preﬁx

(First 4 Digits)

7200 3, 4, 5, 7, 8, 9, B 03, 06, 09, 12

0940 3, 4, 5, 7, 8, 9, B 12

9410 0, 3, 4, 5, 7, 8, 9, B 03, 06, 09, 12

9440 0, 1, 3, 4, 5, 7, 8, 9, B 12

0945 0, 3, 4, 5, 7, 8, 9, B 12

9904 2, 3, 4, 6, 7, 8, 9, B Fiscal Year Month (01–12)

1042 2, 3, 4, 5, 7, 8, 9, B 12

1120 0, 2, 3, 4, 6, 7, 8, 9, B Fiscal Year Month (01–12)

2290 3, 4, 7, 8, 9, B 01–12

8804 3, 4, 7, 8, 9, B 01–12

Legend for Tax Type Sufﬁxes (the one character sufﬁx follows the 4-digit form number for the tax type):

Sufﬁx Type Sufﬁx Type

0 Amended

*7200D does not have a paper form associated with it. It is the only tax type used for the Branded Prescription Drug Fee.

Estimated

2 Extension

7 Subsequent/With Return

3 Designated Payment of Fees or Collection Costs

8 Designated Payment of Interest

4 Advance Payment of Determined Deﬁciency

9 Designated Payment of Penalty

5 Payment

B IRS 6603 Deposits (cash bond)

Valid Sufﬁxes

(Last Digit—see Legend below)

Valid Months

7200D* Branded Prescription Drug Fee 7200 D 08

D Branded Prescription Drug Fee (only)

8963 Health Insurance Providers Fee 8963 7 09

WIRE INSTRUCTIONS

Mandatory ﬁelds below are BOLD.

Receiving ABA/Routing Number [3400]

091036164

Receiving FI Name [3400]

US TREAS SINGLE TX

Beneficiary [4200]

Taxpayer Identification Number: Name Control: Taxpayer Name: Tax

Type: Tax Year: Tax Month:

Example: 123456789:ABCC:ABC Company:94105:08:03:

Note: Financial Institutions or vendors may refer to

This information is obtained from the worksheet lines 2–7 on page 25

this as the Beneﬁciary Account Number

Wires received after 5 p.m. ET will be rejected and returned to the ﬁnancial institution. Federal Tax Collection Service

(FTCS) does not warehouse payments for the next business day.

Errors in the information listed above or wires sent in an incorrect format may result in the wire being rejected

and returned, potentially causing a late payment and penalties.

TRANSACTION CONFIRMATION

You may call FTCS at 1.800.382.0045 and follow the automated prompts to receive the 15-digit Electronic Funds

Transfer (EFT) number for your transaction.

If the customer is enrolled in EFTPS, he or she may check EFTPS.gov or call 1.800.605.9876 the business day

after the transaction was completed to obtain the EFT acknowledgment number.

15-digit EFT number

NOTE

If using FedLine

Advantage to make same-day federal tax payments (wires), ﬁnancial institutions should use

the Federal Tax Payment Form.

SAME-DAY TAXPAYER WORKSHEET

IMPORTANT

TELEPHONE NUMBERS AND WEB SITES

ALL NUMBERS ARE TOLL FREE AND AVAILABLE 24/7 (UNLESS OTHERWISE NOTED)

EFTPS HELPLINE FOR FINANCIAL INSTITUTION EMPLOYEES

1.800.605.9876

FEDERAL TAX COLLECTION SERVICE (SAME-DAY WIRE) CUSTOMER SERVICE

1.800.382.0045 or 1.314.425.1810 (both numbers available 8:30 a.m.–7 p.m. ET M–F)

www.fms.treas.gov/ftcs

IRS BUSINESS & SPECIALTY INFORMATION

1.800.829.4933 (7 a.m.–10 p.m. local time in the continental U.S.; Alaska and Hawaii follow Paciﬁc Time)

TRUSTED PARTNER INTERFACE (TPI):

[email protected] or 1.202.874.5350

EFTPS CUSTOMER SERVICE

1.800.555.4477 (English)

1.800.244.4829 (Spanish-speaking)

1.303.967.5916 (Toll Call)

March 2014