Form 8109 (Federal Tax Deposit Coupon)
Downloading Form 8109 Calculator
- Download Form 8109 Calculator through eSmart Payroll by using the above link.
- Calculate the appropriate numbers using the downloaded form.
Note: The above form is for calculation purposes only. It cannot be used to make a federal tax deposit. In order to file Form 8109, you must acquire it from the IRS or use Form 8109-B (blank form).
Form 8109 Information
Federal Tax Deposit Coupon. This is not the official coupon, should not be used for payment. eSmart 8109 is used with eSmart Withholding Calculator for easy tax payment computation. Imports all payroll check records and compute total taxes for the period.
Employers must make a deposit if:
- Employers filing Form 941, Employer's Quarterly Federal Tax Return, with $2,500 or more tax due per quarter or
- Employers filing Form 940, Employer's Annual Federal Unemployment Tax Return (FUTA), with over $500 tax due per quarter.
Filing Deadline
The IRS determines whether deposits are on time by the date that they are received by an authorized depositary. To be considered timely, the funds must be available to the depositary on the deposit due date before the institution’s daily cutoff deadline.
Related Forms
| Payroll Tax Calculator | Form 941 | PIN Application for Form 940/941 |
| CA Form DE 88 Calculator | Form W-4 | Form I-9 |
| Payroll Tax Forms: E-File | Payroll Tax Forms: Download |