Beginning in 2011, the Financial Management Service (FMS), a Bureau of the Treasury Department, is eliminating Federal Tax Deposit Coupons (Form 8109)….beginning January 1, 2011, all deposits must be made using the Electronic Federal Tax Payment System (EFTPS).
There are penalties for depositing late, or for mailing payments directly to the IRS that are required to be deposited, unless you have reasonable cause for doing so.
Employers below the $2,500 threshold may remit the employment taxes with their Form 941 or Form 944, may voluntarily make deposits by EFTPS, or may use other methods of payment as provided by the instructions relating to the return
To enroll in EFTPS, call 800-555-4477, or to enroll online, visit http://www.eftps.gov. For general information about EFTPS, call 800-829-1040 for individuals or 800-829-4933 for businesses.