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) 

1
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 

2
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. 

3
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 

1 

3 

16 

20 

10 

3 

10 

6 

6 

3 

1 

8 

7 

"5" 

Numeric 

Alphanumeric 

Alphanumeric 

Alphanumeric 

Alphanumeric 

Alphanumeric 

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
 

4

2 
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 

3 Payment Related Information 

4 Addenda Sequence Number 

5 Entry Detail Sequence Number 

M "7" 

M "05" 

M Alphanumeric 

M Numeric 

M Numeric 

1 01-01 

2 02-03 

80 04-83 

4 84-87 

7 88-94 

5
 

 

 

 

 

 

 

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 

– – – 

TXP021 

– – – 

TXP03 

– – – 

TXP042 

– – – 

TXP053 

– – – 

TXP062 

– – – 

TXP073 

– – – 

TXP082 

– – – 

TXP093 

– – – 

TXP10 

– – – 

1 TXPO2

2 TXPO4, 06, 08 

3 TXPO5, 07, 09 

NOTE: 

3 

3 

3 

3 

3 

3 

3 

3 

3 

3 

3 

3 

3 

3 

3 

3 

3 

3 

3 

3 

3 

3 

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 3 

M 1 

M 9 

M 1 

M 1/5 

M 1 

M 6 

M 1 

M 1/5 

M 1 

M 1/10 

O 1 

O 1/3 

O 1 

C 1/10 

O 1 

O 1/3 

O 1 

C 1/10 

O 1 

M 1 

"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 fields. 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 field 3. Data in field 3 should be left justified and end with the terminator “\”. Spaces after the “\” up to field 4 are blank filled.

• 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 field “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 specific applications outlined and are not intended to depict situations that will always be appropriate.

6
 

 

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
 

1 

3 

6 

10 

12 

12 

10 

19 

6 

8 

7 

"8" 

Numeric 

Numeric 

Numeric 

$$$$$$$$$$¢¢ 

$$$$$$$$$$¢¢ 

Alphanumeric 

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 

1 

6 

6 

8 

10 

12 

12 

39 

"9" 

Numeric 

Numeric 

Numeric 

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 

7
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). 

8
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 

9

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. 

10FEDERAL 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: 

11FEDERAL TAX COLLECTION SERVICE (SAME-DAY WIRE) 
I 

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. 

12FEDERAL 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 Definitions

 • NACHA Reason Codes for SWIFT MT202 Return Messages

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

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

13
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: 

1st subfield for Value Date (6 positions 

YYMMDD) 

2nd subfield for Currency Code (USD) 

3rd 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 

D20092900 IRS 

Contact Name and Telephone Number 

optional but encouraged 

9Taxpayer ID Name: Name Control, 

Taxpayer Name, Tax Type, Tax Year, Tax 

Month: 9987654321:ANYO: Anyone Ltd: 

09455:09:12: 

FTCS ignores this field. 

FTCS ignores this field. 

INTERNATIONAL TAX PAYMENTS 

14
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: 

1st subfield for Value Date (6 positions 

YYMMDD) 

2nd subfield for Currency Code (USD) 

3rd 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 

D20092900 IRS 

Contact Name and Telephone Number 

optional but encouraged 

9Taxpayer ID Name: Name Control, 

Taxpayer Name, Tax Type, Tax Year, 

Tax Month: 

9987654321:ANYO: Anyone Ltd: 

09455:09:12: 

15INTERNATIONAL 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 

16INTERNATIONAL 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 

17INTERNATIONAL 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 eftpstrustedpartner@fms.treas.gov or call 1.202.874.5350. 

18
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 

19

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 6069 12 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 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 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 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 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 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 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 8725 01–12 Excise Tax on Greenmail Payment due on an IRS notice 87257 

Payment due on an extension 87252 

8752 8752 12 Required Payment or Refund Under Section 7519 Payment due with a return 

Payment due on an IRS notice 

87521 

87527 

8804 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 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 8813 01–12 Partnership Withholding Tax Payment Voucher 

(Section 1446) 

Payment due with a return 

Payment due on an IRS notice 

88041 

88407 

8831 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 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 12 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. 

20

8963 8963 09 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 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 

21
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 

14 Aviation, gasoline 

18 Domestic petroleum oil spill tax 

19 ODC tax on imported products 

20 Ozone-depleting chemicals (floor stock) 

21 Imported petroleum products oil spill tax 

22 Local telephone service & teletype/writer exchange service 

26 Transportation of person by air 

27 Use of international air travel facilities 

28 Transportation of property by air 

29 Transportation by water 

30 Foreign Insurance Taxes, Life Insurance, sickness and accident 

policies, and annuity contracts 

31 Obligations not Registered Form 

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

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

than removal at terminal rack. 

36 Coal-Underground mined-$ per ton 

37 Coal-Underground mined-% of sales price 

38 Coal-Surface mined-$ per ton 

39 Coal-Surface mined-% of sales price 

40 Gas guzzler tax 

41 Sport fishing equipment (other than fishing rods and fishing poles 

42 Electric outboard motors 

44 Bows, quivers, broadheads, and points 

51 Alcohol and cellulosic biofuel sold but not used as fuel 

60 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
 

22
Excise IRS Tax Number – cont’d Description 

62 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 

64 Inland Waterways Fuel Use Tax 

69 Kerosene for use in aviation 

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

79 Other fuels 

97 Vaccines 

98 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
 

23
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
 

24
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 

6

*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 

25

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 

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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): 

eftpstrustedpartner@fms.treas.gov 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