! well as farm employees, for example,

CAUTION workers at a retail farm market. See

Pub. 15 for employment tax rules for wages and noncash wages paid to these employees, as they may differ from those discussed in this chapter.

Certification program for professional em- ployer organizations (PEOs). The Stephen Beck, Jr., Achieving a Better Life Experience (ABLE) Act of 2014 required the IRS to

establish a voluntary certification program for PEOs. PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs. To become and remain certified under the certification program, CPEOs must meet various requirements described in sections 3511 and 7705 and related published guidance. Certification as a CPEO may affect the employment tax liabilities of both the CPEO and its customers. A CPEO is generally treated for employment tax purposes as the employer of any individual who performs services for a customer of the CPEO and is covered by a contract described in section 7705(e)(2) between the CPEO and the customer (CPEO contract), but only for wages and other compensation paid to the individual by the CPEO. To become a CPEO, the organization must apply through the IRS Online Registration System. For more information or to apply to become a CPEO, go to IRS.gov/CPEO .

CPEOs must generally file Form 943 and Schedule R (Form 943), Allocation Schedule for Aggregate Form 943 Filers, electronically. For more information about a CPEO’s requirement to file electronically, see Rev. Proc. 2023-18, 2023-13 I.R.B. 605, available at IRS.gov/irb/ 2023-13_IRB#REV-PROC-2023-18 .

Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Qualified tax-exempt organizations that hire eligible unemployed veterans may be able to claim the work opportunity tax credit against their payroll tax liability using Form 5884-C. For more information, go to IRS.gov/ WOTC .

Correcting a previously filed Form 943. If you discover an error on a previously filed Form 943, or if you otherwise need to amend a previously filed Form 943, make the correction using Form 943-X. Form 943-X is filed separately from Form 943. For more information, see the Instructions for Form 943-X, section 13 of Pub. 15, or go to IRS.gov/ CorrectingEmploymentTaxes .

Federal tax deposits must be made by elec- tronic funds transfer (EFT). You must use EFT to make all federal tax deposits. An EFT can be made using the Electronic Federal Tax Payment System (EFTPS), IRS Direct Pay, or your IRS business tax account. If you don’t want to use one of these methods, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. EFTPS is a free service provided by the Department of the Treasury. Payments made using IRS Direct Pay or through your IRS business tax account are also free. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee.

Note: An exception applies to the EFT requirement for making your federal tax deposits. If your total taxes after adjustments and nonrefundable credits (Form 943, line 13) are less than $2,500 for the year, you can pay the tax due with your return if you file on time. See the Instructions of Form 943 for more information.

Publication 225 (2025) Chapter 13 Employment Taxes 83

For more information on making federal tax deposits, see section 11 of Pub. 15.

For more information about IRS Direct Pay, go to IRS.gov/DirectPay . For more information about making a payment through your IRS business tax account, go to IRS.gov/ BusinessAccount . To get more information about EFTPS or to enroll in EFTPS, go to EFTPS.gov or call one of the following numbers.

• 800-555-4477

• 800-244-4829 (Spanish)

• 303-967-5916 (toll call)

To contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 number above or 800-733-4829. Additional information about EFTPS is also available in Pub. 966.

EFTPS accepts same-day payments of