Employers that previously were allowed to use paper Federal Tax Deposit Coupons and checks to make payroll tax deposits will now have to make deposits electronically though Electronic Federal Tax Payment System (EFTPS).

Per the IRS, "Employers that have $2,500 or less in quarterly payroll tax liability and pay their liability when filing their tax returns (i.e., Forms 941 or 944) will be the primary exemption."

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