1024 Publ 4990 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p4990.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Publication 4990 (Rev. 10-2024) Catalog Number 59402S Department of the Treasury Internal Revenue Service www.irs.gov

Thank you for enrolling.

This is your quick reference guide for using the Electronic Federal Tax Payment System (EFTPS).

Note:

All federal taxes for both businesses and individuals can be paid using EFTPS.

Payments must be scheduled by 8 p.m. ET the day before the due date to be timely.

For additional information, please see the FAQ section of EFTPS.gov.

If you have downloaded this booklet but have not yet enrolled, simply visit EFTPS.gov and select “Enrollment” to get started.

Online 1 Go to EFTPS.gov and click on “Payments.” Then, click on “Need a Password.”

2 Follow the prompts, entering your employer identification number or social security number, the four-digit PIN you received in the mail, and either the banking information you used to enroll or the last eight digits of the enrollment number on your PIN letter.

Missing your Enrollment Number or PIN? Contact EFTPS Customer Service:1.800.555.4477 for all inquiries

Note: Creating a password is necessary only if it is your first time to log in to EFTPS.gov or if you’ve lost or would like to change your password.

3 Select the tax form, payment type, tax period, and amount (and subcategory information, if applicable).

4 Select the date you want your payment to be received.

5 Follow the screens through the process. Once accepted, you’ll get an EFT Acknowledgment Number as your receipt.

Payment Worksheets are available on Page 12 of this Booklet

Phone: 1 Gather your information, including your EIN (for business) or SSN (for individual), PIN, and tax form number.

2 Call the EFTPS Tax Payment toll-free number (available 24 hours a day, 7 days a week): 1.800.555.3453

3 Follow the voice prompts to select the tax form, payment type, tax period, and amount (and subcategory information, if applicable). If you encounter any problems, you will be transferred automatically to a live operator for assistance.

4 Record your EFT Acknowledgment Number. To practice making a payment by phone, call the Phone Tutorial System toll free at 1.800.572.8683. The practice confirmation number you will receive is 999-99999.

1

To cancel a payment, you will need the following:

• Your EIN (for businesses) or SSN (for individuals)

• PIN

• Tax form number

• The last eight digits of the EFT Acknowledgment Number for the payment you wish to cancel (this was the confirmation you received when the payment was scheduled).

If you do not have the last eight digits of the EFT Acknowledgment Number, please call EFTPS Customer Service. (See phone numbers on back.)

Online

1 Log in and select “Payments.”

2 Select “Cancel a Payment” and follow the process.

Record the Cancellation EFT Acknowledgment Number you receive, and keep for your records.

Phone:

1 Call the EFTPS Tax Payment toll-free number (available 24 hours a day, 7 days a week): 1.800.555.3453

2 Follow the voice prompts.

3 Record the Cancellation EFT Acknowledgment Number you receive, and keep for your records.

Note: If you wish to cancel a scheduled payment, you must do so by 11:59 p.m. ET at least two business days before the scheduled date. For example, a payment scheduled for Monday cannot be canceled after 11:59 p.m. ET the previous Thursday.

EFTPS Tip: Businesses with a deposit requirement must pay taxes electronically.

2

Online 1 Go to EFTPS.gov and select “My Profile.”

2 Log in and select “Edit Financial Institution Information.”

3 Accept Privacy Act and Paperwork Reduction Act Information.

4 Enter the new financial information.

5 Create a new PIN and password.

Phone:

1 Call: 1.800.555.3453

2 Follow the prompts to complete the enrollment.

3 Enter the new financial information.

4 Make a note of your new PIN.

Notes: To schedule a payment online or via the phone with your new banking information, you must first log out or exit, then sign in with your new PIN.

If you want payments you’ve already scheduled to be charged against your new bank account, you must cancel those payments and reschedule them using the PIN associated with your new enrollment.

Please contact EFTPS Customer Service for information on deleting the old PIN and related account information if it is no longer needed.

You can access up to sixteen months’ history of payments made with EFTPS.

3

Refer to this guide to find common tax form information before making your payment online or by phone. Please note that this table is not all-inclusive. If a particular number is not listed, contact the IRS at 1.800.829.4933.

4

5

*The first four positions of the FI Tax Code (as shown above) are the actual form you are filing in most cases. Example: If you wish to designate your payment for a Form 941 penalty, you would place 94109 in the addenda field TXPO2. If you are paying an amount due on an IRS notice that includes penalty or interest, it is not necessary to split the payment. Use tax type 94107 to pay the entire amount of a Form 941 notice.

**Those tax type codes ending in “7” include Installment Agreement payments.

• The tax period month must match the company’s fiscal year for these forms.

6

When you make a payment for these form numbers, EFTPS will prompt you to enter the form’s specific tax type.

• The tax period month must match the company’s fiscal year for these forms.

7

941 Employer’s Quarterly Federal Tax and 944 Employer’s Annual Employment Tax Subcategories

1 Social Security Amount

2 Medicare Amount

3 Withholding Amount

Remember: The total of these breakout amounts must balance to the total payment amount. Any amounts represented in the subcategories of Social Security, Medicare, and Income Tax Withholding are for informational purposes only.

CT-1

1 FICA Amount

2 Industry Amount

Remember: The total of these breakout amounts must balance to the CT-1 tax payment.

Remember: The total of these breakout amounts must balance to the payment amount.

8

9

Note If a particular number is not listed, please refer to your IRS excise tax form instructions or www.irs.gov.

If you have questions about tax forms, please contact the IRS at 1.800.829.1040.

• Includes Installment Agreement payments.

10

These tax forms can also be paid via EFTPS. Please note: CT-2 cannot be paid via EFTPS’s phone channel.

11

EFTPS Business Worksheet

Photocopy this worksheet for future use.

Remember: You must enter cents, even if you are paying a whole dollar amount. Do not enter a period or decimal before cents.

Toll-Free Phone Number: 1.800.555.3453

EIN # . .....................................................................................................................

PIN # . .....................................................................................................................

Date of call..............................................................................................................

Time of call . ................... : . ............... a.m./p.m.

To make a payment, press 1. To cancel a payment, press 2.

Enter the Tax Form #...............................................................................................

For a Federal Tax Deposit, press 1. For other payments, press 2.

Enter 2-digit Tax Filing year:.....................................................................................

Enter 2-digit Tax Filing month (when applicable): . .....................................................

Enter the Payment Amount:.....................................................................................

Information is repeated—To confirm information, press 1. To correct information, press 2.

The following information is only needed for certain forms. Complete if applicable.

Social Security amount:...........................................................................................

Medicare amount: . ..................................................................................................

Federal W/H amount: . .............................................................................................

Your Settlement Date: . ............................................................................................

Your EFT Acknowledgment Number: . ......................................................................

Please Note: Consider using the EFTPS by phone Tutorial System (1.800.572.8683) before initiating your first live phone tax payment.

12

EFTPS Individual Worksheet:

Photocopy this worksheet for future use.

Remember: You must enter cents, even if you are paying a whole dollar amount. Do not enter a period or decimal before cents.

Toll-Free Phone Number: 1.800.555.3453

SSN #.....................................................................................................................

PIN # . .....................................................................................................................

Date of call..............................................................................................................

Time of call . ................... : . ............... a.m./p.m.

To make a payment, press 1. To cancel a payment, press 2.

Enter the Tax Form #...............................................................................................

For an estimated payment, press 1. For other payments, press 2.

Enter 2-digit Year for the Tax Period:........................................................................

Enter the Payment Amount:.....................................................................................

Information is repeated—To confirm information, press 1. To correct information, press 2.

Your Settlement Date: . ............................................................................................

Your EFT Acknowledgment Number: . ......................................................................

Please Note: Consider using the EFTPS by phone Tutorial System (1.800.572.8683) before initiating your first live phone tax payment.

13

All numbers are available 24 hours a day, 7 days a week.

Customer Service Call the following to speak directly to a Customer Service Representative: English: 1.800.555.4477 En español (Spanish): 1.800.244.4829 TDD (Hearing Impaired): 1.800.733.4829 (8:00 a.m.–8:00 p.m. ET, Monday–Friday)

EFTPS Payments by Phone English: 1.800.555.3453 En español (Spanish): 1.800.466.4829 TDD (Hearing Impaired): 1.800.990.4829

EFTPS Phone Tutorial System English: 1.800.572.8683 En español (Spanish): 1.800.572.8683