Where/How Do I File?

Form 8109 -depository coupons

Answer:

Form 8109-B - Federal Tax Deposit Coupon was used before 2011 to make deposits for payroll taxes, corporate income taxes, and other tax deposits.
IMPORTANT Effective for tax payments after January 1, 2011 the IRS will not accept deposit coupons. All tax deposit transactions must be made through the Electronic Federal Tax Payment System (EFTPS). Learn how to use EFTPS to make tax payments electronically.
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