Form 8109

Form 8109, also known as the Federal Tax Deposit Coupon, was a paper voucher used by U.S. businesses to deposit federal taxes such as payroll taxes, corporate income taxes, and excise taxes. It was submitted along with payment at authorized financial institutions to ensure proper crediting to the business’s tax account.

Key Facts

• Obsolete Since 2011: The IRS discontinued Form 8109 as of January 1, 2011, in favor of electronic payments.
• Replaced by EFTPS: The Electronic Federal Tax Payment System (EFTPS) is now the mandatory method for making federal tax deposits
• Used for Multiple Tax Types: It was used for payroll taxes (Social Security, Medicare, income tax withholding), corporate income taxes, and excise taxes.
• Issued as a Booklet: Businesses received a booklet of pre-printed coupons with their name and EIN (Employer Identification Number).
• Streamlined Record-Keeping: Each coupon helped ensure accurate IRS records and compliance with tax regulations.

1. Why was Form 8109 discontinued?

To modernize tax payments, reduce errors, and improve security, the IRS mandated electronic payments via EFTPS starting in 2011.

2. Can I still use Form 8109 today?

No. The IRS no longer accepts Form 8109. All federal tax deposits must be made electronically unless you qualify for a rare exception.

3. What replaced Form 8109?

The Electronic Federal Tax Payment System (EFTPS) replaced it. It’s a free, secure online system for making federal tax payments.

4. Who was required to use Form 8109?

Businesses of all sizes that needed to deposit federal taxes, including payroll and corporate taxes, were required to use it.

5. Are there any exceptions to using EFTPS now?

Yes. Businesses with a quarterly payroll tax liability under $2,500 may be allowed to pay taxes with their return instead of using EFTPS.