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Texas Payroll/Personnel Resource

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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.

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Agency Responsibilities

A state agency must provide its FEIN to Comptroller’s office staff to set up the agency in either the Uniform Statewide Payroll/Personnel System (USPS) or the Standardized Payroll/Personnel Reporting System (SPRS).

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 either USPS or SPRS 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.

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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 SystemPDF

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