General Provisions
Electronic Federal Tax Payment System (EFTPS)
The Electronic Federal Tax Payment System (EFTPS) is provided by the United States Department of the Treasury. Employers use EFTPS to deposit federal taxes directly into the U.S. Treasury.
Comptroller’s Office Responsibility
State agency and state employee-paid taxes (federal income tax withholding, Social Security and Medicare taxes) are remitted to the U.S. Treasury through the Treasury Division of the Comptroller’s office using the Uniform Statewide Accounting System (USAS) and its interfaces.
The agency federal employer identification number (FEIN) is the identifier that ties the deposits to the agency/employer.
Agency Responsibilities
A state agency must provide its FEIN to Comptroller’s office staff to set up the agency in the Standardized Payroll/Personnel Reporting System (SPRS) or the Centralized Accounting and Payroll/Personnel System (CAPPS).
This FEIN is used as part of the identifying information when the taxes are remitted or deposited on the agency’s behalf. When the payroll documents process through SPRS or CAPPS and generate payments in USAS, agencies must ensure that:
- The payment date is correct.
– and – - The payment date allows sufficient time for the transmittal of the taxes through EFTPS by the Internal Revenue Service’s required deadline.
Additional Resources
For more information on how EFTPS works, see the EFTPS page on irs.gov or IRS Publication 4169: Tax Professional Guide to Electronic Federal Tax Payment System PDF.