EFTPS Option
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Taxpayers have the option to pay deficiencies using EFTPS (Electronic Federal Tax Payment System). Although not required, EFTPS streamlines payment processing.
Payments will post to IDRS within days if the taxpayer uses EFTPS. Verify the payments posted to the proper periods on IDRS and attach a TXMOD printout to the front of the return showing the payment posted before you close the case from the group. If the case is all electronic, upload a copy of the TXMOD into the "Office Documents" folder in RCCMS and note in Form 9984, Examining Officer’s Activity Record, that the EFTPS payment posted properly.
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