FEDERAL TAX DEPOSIT OMB No 7555-0257 For Privacy Act and Paperwork COUPON Reduction Act Notice, see instructions.

for Business File Online!

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The easy way to pay your taxes el&ronically Oepznnlent ill tno T,e.x-rf Internal Revenue Scwice t -800-555-4477

First check your name and employer identificatlorl number. If you need lc Fon81m [Rev. 12-100dl make a change, see page 1 of the instructions. Calalog Nrlmber 610440 Caution. Use all coupons in a book belors uslng a new book. Page 1 What's new. The oval for 990-C has been deleted. How to indicate changes to the coupon. If your employer Forln 9904 has been replaced by Form 1120-C, U.S. Income identification number (EIN) is incorrect, mark the "X" on the Tax Return for Cooperative Associations. Filers of Form deposit coupon, cross out the incorrect EIN, and write in the 1 120°C must use the 1120 ovai when completing Form 81 09. correct EIN. Make name changes or corrections in a sirnllar The type of tax ovals for the 1120, 1042, and 944 have manner. You will recebve new coupons in 5 to 6 weeks. Any been moved on the coupon. Read the type of iau to the right deposft coupons you use before receiving the new coupons of the oval before you darken the oval. should be corrected In the same manner. Note. Entries must be made in pencil. Use sof lead (for Aesschange. If you are changing only your address example, a #2 pencil) so that your entries can be read more (for example, if you want your coupons sent to a different accurately by the optical scannlng equipment. You cannot address), continue to use the coupons you have. Show a use photocopies of the coupons to make deposits. Do not change of address on Form 81 09-C, FTD Address Change. A staple, tape, or fold the coupons. new FTD coupon book w~llbe Issued; however, you mav continue to use the old coupons until you receive the new Purpose of form. If you do not use the Electronic Federal book. Note. This address change only changes the address Tax Payment System (EFTFS), use the Form 8109 deposit on the FTD coupcns. It does not change your IRS account coupons in th~sbook lo make deposits of the taxes listed on address (the address the IRS uses to send your tax forms, page 2 through the Federal Tax Deposit System. To refunds, and not~cesto you). If you want to change your determine whether you must use EFTPS, see the instructions address, other than for FTD use Form for your tax return or Pub. 15 (Circular E), Employer's Tax account coupons, 8822, Change of Address. Gurde. Do not use these coupons to depos~tdel~nquent taxes assessed by the 1%. Pay those taxes directly to the IRS or Automatic resupply. This FTD coupon book is designed so by EFTPS. that the FTD coupon will be sent automatically to you. Electronic deposit option. EFTPS IS a fast and easy way to If you must make an FTD deposit and you do not have a make all federal tax payments by phone or personal cornpuler. deposit coupon, call 1-800-829-4933 and provide the You may enroll in EFTPS valuntar~ly.For more informailon or to folloiv~nginformation: bus~nsssname, address where you enroll in EFTPS, go tc www.eftptpx.gov or call 1-800-555-4477 (contmued on page 3) Page 2 TYPES OF TAX want the coupon books sent, number of coupon books, and Form 941 Employer's QUARTERLY Federal Tax Return EIN. Also include the month in which your tax year ends if (~ncludes 941 -M, 94 1 -PR, and 941-SS) you have a Form 1120, 990-PF (with net ~nvesirnent Forms income), 990-T, or 2438 filing requirement. Emptoyer's Annual Tax Return far Agricultural Employees Amount of deposit. Enter the arnoilnt of the deposit in the space provided. Enter the amount fegibty, forming the Form 944 Employer's ANNUAL Federal Tax Return (rncludes characters as shown below: Forms 944-PR, 944(SP), and 9444s) Form 945 Annual Return of Withheld Federal Income Tax Form 720 Quarterly Federal Excise Tax Return Form CT-1 employ^'^ Annual Railroad Retirement Tax Return Handprint money amounts without using dollar signs, Form 940 Employer's Annual Federal Unemployment (FUTA) commas, a decimal polnt, or leading zeros. If the deposit is Tax Return (inclvdes Form 940-PR) for whole dollars only, enter "00" in the CENTS . For U.S. Corporation Income Tax Return (includes example, a deposit of $7,635.22 would be entered like this: Form 1120 series of returns, such as new Form 1120-C, and Form 2438) DDLLARS CENTS , Form 990-T Exempt Organization Business Income Tax Return Form 990-PF Return of Private Foundat~onor Section 4947(a)(l) Nonexempt Charitable Trust Treated as a Private

,, ,, Foundation , , Form 1042 Annual Withholding Tax Return for U.S. S~i~rce lncorne of Fore~gnPersons Page 3 Marking the proper tax period for payroll taxes and Example 2. If your tax year ends on June 30, 2007, and a withholding (Forms 941, 940, 943, 944, 945,CT-1, and deposlt for that fiscal year is belng made between July 1, 1042). If your liability was incurred during: 2006. and June 30, 2007, darken the 1st quarter space. January 1 through March 3?,darken the 1st quarter space. To make deposits to: the prior tax year for any quarter, April 1 through June 30, darken the 2nd quarter space darken only the 4th quarter space. This includes Depos~tsof balance due shown on the return (Forms July 1 through September 30, darken 3rd quarter the space. 1120. 990-T, and 990-PF). October 1 through Decernher 31, darken the 4th quarter space. Deposits of balance due shown on Form 7004. Mote. II the liability was incurred during one quaner and Appjicat~onfor Automatic 6-Month Extension of Time To deposited In another quarter, darken the space for the File Certain Business Income Tax. Jnformation, and Other quarter In which the tax liability was ~ncurred.For example. Returns (be sure to darken Ihe 1 120 or 1042 space as if the I~abllitywas incurred in March and deposited in Apnl, approprlate). darken the 1 st quarter space. Deposits of balance due {Forms 990-T and 990-PF filers) Excise taxes. For Form 720, follow the instructions above shown on Form 8868,Application for Extension of Time To for Forms 941, 930,etc. Far Form 990-PF, with net File an Exempt Organization Return (be sure to darken the investment income, fo!low the instructions below for Forms 990-T or 990-PF space as appropriate). I 120, 990-T, and 2338. Deposits of tax due shown on Form 2438, ilndistributed Income taxes (Forms 1 120, 990-T, and 2438).To make Capital Gains Tax Return (darken the 1120 space). estimated i~cornetax deposits for the current tax year for Example 1. If your tax year ends on December 3 1, 2006, any quarter, darken only the 1st quarter space. and a deposit for 2006 is belng made after that date. Example 1. If your tax year ends on December 31. 2007, darken the 4th quarter space. and a deposit for 2007 is berng made between Januarj 1 Example 2. If your tax yea: ends on June 30, 2007, and a and December 3f, 2007, darken the I st quarter space. depos~tfor that fiscal year is be~ngmade after that date, darken the 4th quarter space. Page 4 accept cash, postal money orders drawn to the order of the How to ensure your deposit is credited to the correct account. depositary, or checks or drafts drawn on and to the order of the depositary. You can deposit taxes with a check drawn on Make sure your name and EIN are correct; another financial institution only if the depositary IS willing to Prepare only one coupo~:for each type of tax deposit; accept that form of payment. Darkdn only one space to the left of the type of tax you If you prefer, you may mail your coupon and payment to are depositing; Financial Agent, Federal Tax Deposii P~ocessing,P.O. Darken only one space to the left of the tax period for 970030, St. Louis, MO G3197. Make your check or money wh~chyou are making a deposlt; and order payable to Financial Agent. Use separate FTD coupons for each return per~nd. Timeliness of deposits. The IRS determ~neswhether Telephone number. We need your daytime telephone number deposits are on time by the date that they are received by to call ~f we have d~ff~cultyprocessing your deposits. an authorized depositary. However, a deposlf received by Miscellaneous. The SIX-d~gitnumber to the r~ghtof your the authorized depositary after the due date will be EIN is used to ensure that the deposit IS credited to your considered t mely if the taxpayer establ~shesthat it was account. We use the "IRS USE ONLY" box to ensure proper mailed in the United States in a properly addressed, postage crediting to your account. Do not darken this box when prepaid at least 2 days before the due date. maklng s deposit. Note. If you are requlred to deposit any taxes more than How to make deposits. Mall or deliver the completed coupon once a month, any deposit of $20,000 or more must be w~ththe amount of Ihe deposit to an authorized depositary received by its due date to be timely. (f~nancialinstltutlon) 1~rfederal taxes. Make your check or When to deposit. See the instructions for the applicable money order payable to that depositary. To help ensure proper returns. See Pub. 15 (Circular E) for deposit rules on credihng to yohr account, write your EJN, the type of tax (for employment taxes. Generally, you can get copies of forms example, Form 940), and tax period to wh~chthe payment and ~nstructionsby calling I-800-TAX-FORM applies on your check or money order. For your records, a stub (1-800-829-3676) or visiting the IRS's website at is prgvided with each coupon. Authorized depos~tariesmust www.rrs.gov. For a resupply of Form 8109, see page 1. (instructtons continued on ~nsideof back cover.) Page 5 Penalties. Yw may be charged a penalty for not making administering their tax laws. We may also disclose this depos~tswhen due or in sufficient amounls, unless you information to federal and state agencres to enforce federal have reasonable cause. This penalty may also apply if you nontax criminal laws and to combat terrorrsm. We may give mall or deliver federal tax deposits to unauthorized this information to olher countries pursuant to tax treaties. Institutions or IRS offices, rather than to authorized Providing incomplete, i~icorrect,or fraudulent informat~on depositaries. Add~tionally,a trust fund recovery penalty may subject you to interest and penalties. You are not may be imposed on all persons who are determined by the required to pravide the Information requested on a form that IRS to be responsible for collecting, accounting for and is subject to the Paperwork Reduction Act unless the form paying over these ?axes, and who acted willfully In not displays a valid OMB control number. Books or racords doing so. For more inforrnatlon on penalties, see the relat~ngto a form or its instructions mud be retained as instruct~onsfor your tax return or Pub. 75 (Circular Q. long as thew contents may become ~~ater~alin the Privacy Act and Paperwork Reduction Act Notice. administration of any Internal Revenue law. Generally, tax Interpal Revenue Code section 6302 requires certain returns and return information are confidential, as required persons to make periodic deposits of taxes. If you do not by IRC sect~on6f 03. depos~telectronically, you must provide the information The time needed to cornplete and file these forms will requested on this form. IRC sect~on6109 requires you to vary depending on ~ndlvldualcircumstances. The est~mated provide your employer ideniification number (EIN). The average times are as follows: Form 8109, 2 mlnules; Form information on this torm IS used to ensure that you are 8109-C, 1 minute. If you have comments conce:nlng the complying with the Internal Revenue laws and to ensure accuracy of tnese tlme estimates or suggestions for making proper crediting of your deposit. Routine uses of !his these forms simpler, we would be happy to hear from you. informatlon Include providing it to the Department of Justice You can write to the Internal Revenue Service, Tax Products for civil and criminal litigation, and to cities, slstes. and the Coordinating Committee, SE:W:CAR:MP:T:T:SP, I111 Dlstrlct of Columbia for use in Constitution Ave. NW, IR-6406, Wash~ngton,DC 20224. Do not send these forms to this address. Instead, see How to make deposits on page 4. Page 6 Reminders Make a deposit w~tha Federal Tax Deposit coupon as follows: F~llin the Amoun! Darken only one Darken only one Depos~?coupons are automatically mailed to you. of Depos~t(ddlars Type of Tax Tax Period If someone else, such as a payroll tax preparer, makes your tax and cents) deposits, provide th~sbooklet to them. \ \ \ Use Form 81 09-C, FTD Address Change, provided ~n thw book, \ \ \ to rnake an address change only for FTD coupons. AMOUNT OF DEPc7Slt [DD NU1 rype Pclm Cnl' LIWm rmnh .III . 3.#1t#m #.m#Iv ly TYPE OF TAX : TAX PERIOD DCI Cr'S I CtNlS I I I

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