Federal tax deposits for the excise tax reported on the Return of Excise Tax on Undistributed Income can be made electronically using the Electronic Federal Tax Payment System (EFTPS) or by check or money order. To make a deposit electronically, taxpayers must enroll in EFTPS and make deposits according to the deposit schedule provided by the IRS. To make a deposit by check or money order, taxpayers should make the check or money order payable to the 'United States Treasury' and include the deposit slip provided with the form. It is important to note that federal tax deposits must be made by the due date of the return to avoid penalties.