! $1 million or less if the payment

CAUTION mitted before 3:00 p.m. Eastern time on

a business day. If your payment is more than $1 million, you must submit the deposit by 8:00 p.m. Eastern time the day before the date the deposit is due.

Electronic filing and payment. Businesses can enjoy the benefits of filing tax returns and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient and secure programs to make filing and paying easier. Spend less time worrying about taxes and more time running your business. Use e-file and electronic payment options to your benefit.

For e-file, go to IRS.gov/EmploymentEfile for additional information. A fee may be charged to file electronically.
For electronic payment options, go to IRS.gov/Pay .
For electronic filing of Form W-2, Wage and Tax Statement, go to SSA.gov/ employer . You may be required to file

Forms W-2 electronically. For details, see the General Instructions for Forms W-2 and W-3. The Social Security Administration’s Business Services Online (BSO) is an independent program from the Government of Puerto Rico electronic filing system. Employers in Puerto Rico must go to Hacienda.pr.gov for additional information.