SECTION 5. ASSIGNMENTTO A

FINANCIALAGENT

Each Financial Agent has responsibility for certain geographic locations as listed below. A taxpayer’s assignment to a Financial Agent is based on the location of the principal financial institution that will be electronically transmitting FTDs and/or FTPs for the taxpayer.

NationsBank First Chicago (800) 555-4477 (800) 945-8400 A l a b a m a A l a s k a American Samoa California (except Los Angeles, A r i z o n a Orange, San A r k a n s a s Bernardino, RiverCalifornia (Los side, San Diego, and Angeles, Orange, Imperial counties) San Bernardino, C o l o r a d o Riverside, San C o n n e c t i c u t Diego, and Impe- H a w a i i rial counties only) I d a h o Commonwealth of I l l i n o i s the Northern I n d i a n a Mariana Islands I o w a Commonwealth of K a n s a s Puerto Rico M a i n e D e l a w a r e M a s s a c h u s e t t s District of Columbia M i c h i g a n F l o r i d a M i n n e s o t a G e o rg i a M i s s o u r i G u a m M o n t a n a K e n t u c k y N e b r a s k a L o u i s i a n a New Hampshire M a r y l a n d New Jersey M i s s i s s i p p i New Yo r k N e v a d a North Dakota New Mexico O r e g o n North Carolina Rhode Island O h i o South Dakota O k l a h o m a U t a h P e n n s y l v a n i a Ve r m o n t South Carolina Wa s h i n g t o n Te n n e s s e e Wi s c o n s i n Te x a s Wy o m i n g Vi rgin Islands Foreign countries Vi rg i n i a West Vi rg i n i a

509, Tax Calendars, lists the due dates for FTDs and FTPs.

.02 Ataxpayer choosing the ACH debit entry payment option may access the EFTPS Voice Response System 24 hours a day, seven days a week, or use the PC Tax Payment software application. Howe v e r, the taxpayer must initiate its A C H debit entry payment before 8:00 p.m. Eastern Time of the last business day prior to the FTD or FTP due date.

.03 A taxpayer choosing the A C H credit entry payment option must determine whether its financial institution offers the ACH credit entry payment option and when the taxpayer must initiate an ACH credit entry that will settle on or before the FTD or FTP due date.