Prior to January 1, 2011, there were two methods of depositing employment taxes: by Electronic Federal Payment System (EFTPS) and by using Federal Tax Deposit (FTD) coupons, Form 8109.
Effective January 1, 2011, Form 8109 and 8109-B, Federal Tax Deposit Coupon, can no longer be used. All required Federal Tax Deposits must be made electronically.
You are required to make electronic deposits using EFTPS for all your tax liabilities in 2011. For more details, see Chapter 11, Depositing Taxes, in Publication 15.
To enroll in EFTPS, call 1-800-945-8400 or 1-800-555-4477. You can obtain additional information on EFTPS requirements by accessing Publication 966, Electronic Federal Tax Payment System. You can register on-line and receive more information by using the EFTPS website at:
http://www.eftps.gov
You can go on-line and register, but it will take several days to receive the PIN to make the deposit. If you need to make the tax deposit immediately to avoid penalties, please mail your tax deposit to:
Financial Agent
Federal Tax Deposit Processing
P. O. Box 970030
St. Louis, MO 63197
Make your check Payable to "Financial Agent." Put your EIN in the memo section of the check and mail it with the coupon. (Source IRS)