Form 8109

What is Form 8109?

Form 8109 was a paper coupon that employers used to accompany federal tax deposits made at authorised financial institutions. Each coupon recorded the type and amount of tax being deposited, covering obligations such as federal income tax withholding, FICA, and FUTA.

Why Form 8109 Matters

The IRS phased out Form 8109 in 2011 when it required all businesses to make federal tax deposits electronically through the Electronic Federal Tax Payment System (EFTPS). While Form 8109 is no longer in use, it remains a relevant reference in payroll history and may appear in legacy documentation or older compliance guides.