How to Mail Corporate Tax Payments to the IRS

When mailing corporate tax payments to the Internal Revenue Service, you want to make sure all necessary information is included with the remittance. The IRS will not know why you are making a payment unless you tell it. Not knowing how to credit your account, the IRS will start sending correspondence regarding the payment. Taking a few minutes to properly remit payment will avoid correspondence with the IRS and having to dispute penalties and interest on payments that were made on time but, according to the IRS, for unknown reasons.

Things You'll Need

• IRS Form 8109-B

Instructions

1. Prepare the check. All checks should be made payable to "Internal Revenue Service." In the memo portion of the check, indicate the tax type you are paying and what period it is for. If you are mailing a payment in response to an IRS notice, include the notice number in the memo line.

2. Prepare Federal Payment Coupon, IRS Form 8109-B. Indicate the amount of tax being paid as well as the type of tax being paid. Preprinted forms with your business name, address and employer identification number are available from the IRS by calling 800-829-4933. Blank forms should be used only if preprinted forms are not available. Requests for blank forms must be made on a business letterhead and sent to IRS, National Distribution Center, 1201 N. Mitsubishi Motorway, Bloomington, IL 61705-6613. If you are using blank forms, complete the sections for your business name, address and employer identification number. Review the form before mailing for accuracy.

   If you are mailing a payment in response to an IRS notice, Form 8109-B is not required.

3. Mail via certified mail, return receipt requested, to ensure the payment is received by the IRS. Mailing via certified mail also ensures proof of when the payment was mailed. A payment is considered late if it is not postmarked by the due date. Because penalties and interest accrue from the date payments were due, proof of the mailing date is often crucial if you later receive a notice you need to dispute.

Tips & Warnings

• Consider making your federal tax payments via EFTPS, the IRS's electronic payment system. EFTPS is available to businesses as well as individuals. Enrollment is free. Payments can be made via the Internet or telephone.

References

• Internal Revenue Service: Form 8109-B and Instructions

Resources

• Internal Revenue Service: EFTPS: The Electronic Federal Tax Payment System