EFTPS Help

FAQ’s

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Frequently Asked Questions
General Questions
How does EFTPS® work?
Why should I use it?
Login Questions
I can’t find my PIN.
How do I get an Internet password?
Where can I find my EFTPS enrollment number?
Payment Questions
What’s my tax period?
What if I make a mistake in the tax period?
How do I cancel a payment?
How much do I owe?
When’s my payment due?
I have a payment due today.
Can I schedule payments in advance?
Do I have to enter subcategory amounts?
How can I verify my payment went through?
What taxes can I pay?
I want to make a payment on my Offer in Compromise (OIC). How do I know which OIC option to select?
What is the difference between scheduling a payment myself and having my financial Institution do it for me?
What if I use a payroll service or an accountant?
Can I make a payment through EFTPS® for the new research trust fund fees (PCORTF)?
How do I make a payment for the new research trust fund fees (PCORTF)?
What is a GIIN?
Where do I find the GIIN?
How does a financial institution register for a FATCA?
What happens if I don’t make my employment tax payments?
Can I be held personally responsible if I don’t make my deposits?
How is the failure to pay over employment taxes related to criminal prosecution?
What if I outsource my payroll?
What is Deferred Social Security Tax?
What tax periods are included in the Deferred Social Security Tax?
Email Confirmation Questions
What should I do if I received an email from the IRS about making a transaction that I did not attempt to make?
Information Change Questions
How do I change my banking information?
How do I change my EFTPS® contact information?
How do I change my information on file with the IRS?
Enrollment Questions
How do I enroll?
Am I a business or federal agency?
Do I have to enroll separately to use the EFTPS® phone system?
How do I terminate/cancel an enrollment?
Other Questions
Will the government have unlimited access to my banking account?
What if this Web site is down?
What browsers are supported?
Under what authority does EFTPS® operate?
Payment History Screen
What will I see in my payment history?
Payroll Outsourcing Questions
What if I outsource my payroll?
Can I monitor my EFTPS payment history?
How can I access EFTPS to monitor my payment history for deposits made by my payroll service?
How do I confirm my deposits and payments are being made timely and in full?
What if I have authorized a deposit or payment that isn’t showing in my payment history or is showing an incorrect amount?
Generalback to top
How does the EFTPS® tax payment service work?back to top
With the Electronic Federal Tax Payment System (EFTPS®), a free service of the U.S. Department of the Treasury, you schedule payments whenever you want, 24 hours a day, 7 days a week. You can enter payment instructions for businesses and individuals up to 365 days in advance.

The system launched in 1996 and has processed more than 1 billion payments through this Web site and our phone system as well as through special channels for payroll providers, tax professionals, financial institutions, and other authorized third parties.

Payment types:
ACH Debit (Authorize a transaction yourself)
ACH Credit (Have your Financial Institution initiate your transaction)
ACH debits and credits for EFTPS work as follows: For ACH debits, the taxpayer initiates the tax payment by asking EFTPS to originate a debit entry to the taxpayer’s bank account and crediting the Treasury. The taxpayer supplies the tax payment information to EFTPS at least one day prior to the due date. EFTPS validates reported data in accordance with IRS instructions and provides the taxpayer with an acknowledgment number. EFTPS provides the tax payment details electronically to IRS.

On the day before the tax payment date, EFTPS originates an ACH debit file for the tax payments to settle the next day. The EFTPS ACH debit file is automatically transmitted to the FedACH system. FRB Atlanta is responsible for settling the funds in addition to recording and reporting ACH collections and deposits processed by EFTPS.

For ACH credits, the taxpayer requests its bank to originate an ACH credit (crediting the Treasury and debiting the taxpayer’s bank account) at least one day in advance of the tax due date. The taxpayer’s bank delivers the ACH credit file entries to the FRB ACH Operator by 2:15 a.m. ET on the tax due date to initiate the ACH credit. The FedACH file, with the taxpayer detail, is transmitted electronically to EFTPS. EFTPS verifies the taxpayer transaction detail, assigns a reference number to the transaction in its own records and reports this number to IRS. FRB Atlanta is responsible for settling the funds in addition to recording and reporting ACH collections and deposits processed by EFTPS.

With the adoption of new payments system industry rules, same-day ACH capability (settlement on the day the transaction is received or originated) became an additional option to existing next-day settlement for ACH credits received and ACH debits originated through EFTPS.
Why should I use this system?back to top
It’s fast. You can make a tax payment in minutes.
It’s accurate. You review your information before it is sent.
It’s convenient. You can make a payment from anywhere there’s an Internet or phone connection 24 hours a day, 7 days a week.
It’s easy to use. A step-by-step process guides you through scheduling payments.
It’s secure. Online payments require three unique pieces of information for authentication: an employer identification number (EIN) or social security number (SSN); a personal identification number (PIN); and an Internet password. Phone payments require your PIN as well as your EIN/SSN.
Loginback to top
I can’t find my PIN.back to top
Call 1.800.555.4477 and we’ll resend it to you by U.S. Mail. We can schedule a payment for you in the meantime if you verify certain information. For security reasons, your PIN must be mailed; it can’t be given to you over the phone.
How do I get/replace/change my Internet password?back to top
Click on Login, Payments, or My Profile, then click on Need a Password.
Enter your EIN or SSN and your EFTPS® four-digit PIN.
Enter your banking information or last eight digits of your EFTPS® enrollment number and select Next.
Create your new Internet password. Passwords must be 12 to 30 characters in length and comply with the following:
Must contain at least one uppercase letter (A, B, C, etc.)
Must contain at least one lowercase letter (a, b, c, etc.)
Must contain at least one number (1, 2, 3, etc.)
Must contain at least one of the following characters (!, @, #, $, *, +, -)
Must not contain double characters (no two consecutive characters can be the same)
Must not be the same as any of the five previous passwords
Where can I find my EFTPS enrollment number?back to top
You can locate your enrollment number from one of the following places, depending on how you enrolled:
Confirmation screen you printed or saved when you enrolled online.
PIN letter, if one was mailed.
Provided via the phone if you activated from a pre-enrollment letter.
Paymentsback to top
What do I select for the tax period?back to top
The tax period is the year and/or quarter of your tax liability. For Forms 941 and 720, the tax period is the first, second, third, or fourth quarter of the calendar year. So, for example, monthly employment taxes for February would use Q1 because February is in the first quarter. You would then enter the four-digit year.

If your form doesn’t require a month (such as a prior-year 1040 payment), just enter the year.
What if I make a mistake in the tax period?back to top
The IRS will autocorrect the period for current federal tax deposits.
I made a mistake in the amount or tax type or tax form/used the wrong enrollment. How do I cancel a payment?back to top
If it’s two or more business days before your payment is scheduled to be made, click on Payments from the home page, login, then click Cancel a Tax Payment from the left menu and follow the instructions.

If the payment is scheduled to occur in less than two business days, you cannot cancel it through EFTPS® tax payment service. Please follow the appropriate guidance below for your situation:
If your previous payment is less than the amount owed, schedule another payment for the difference.
If you indicated the wrong tax form or tax type, contact the IRS in 10 business days to have a correction made.
If you have more than one EFTPS® enrollment and used the wrong account, contact your financial institution about denying the payment. Please note that fees may apply.
If you paid more than the amount you owe, the additional funds will be applied to the next tax period. Or, you may contact your financial institution about denying the payment. Please note that fees may apply.
How much do I owe? When is my payment due? What tax form do I select?back to top
EFTPS® is a tax payment service. You’ll need to already know the amount, tax form, and date when you schedule a payment here. To calculate a payment or due date or determine the appropriate tax form, please visit IRS.gov or a tax professional.
What if I have to make a payment that is due today?back to top
Business Tax Payments

EFTPS accepts same day payments for business tax payments that meet the following criteria:
Payment is $1,000,000 or less.
Payment is submitted prior to 3:00 PM ET on a business day.
Business tax payments that do not meet the criteria above must be scheduled at least one calendar day before the tax due date by 8:00 PM ET to reach the Internal Revenue Service (IRS) on time. On the date you select, the funds will be moved to Treasury from your banking account, and your records will be updated at the IRS.

Alternate Options:

If your business tax payment does not meet the same day criteria and is a current period business tax payment, ask your financial institution if it can execute a same-day federal tax wire payment, and what fees and deadlines apply. A same-day wire instructions worksheet is available at Help & Information>Downloads. While the instructions are available here, you must contact a financial institution to make such payments. Other options may be available to very small businesses, typically those who pay less than $10,000 annually in federal taxes. Consult your tax professional or call the Business & Specialty Line at 1.800.829.4933 for more information.

You also have the option of scheduling the payment via the EFTPS® tax payment service for the next business day. The IRS may assess you a penalty or late fee. Neither IRS nor EFTPS® can tell you today how much penalties or fees might be, as they are calculated when you file the return.

Individual Tax Payments

There are 2 options for making same day payments while reaching the IRS on time:
If you want your Financial Institution account to be debited same day, then the payment must meet the following criteria:
Payment is $1,000,000 or less.
Payment is submitted prior to 3:00 PM ET on a business day.
If the payment does not meet the above criteria, submit your payment via EFTPS before 11:45 PM ET and select the current business day. The payment date selected is the date you will get credit, although the payment may settle on a future date.
Alternate Options:

If you’re making a current period tax payment as an individual, visit www.irs.gov/epay for debit/credit card and other options. Please note that fees may apply. In addition, current period individual tax payments, such as 1040 estimated taxes, are considered timely if they are postmarked on the due date or earlier.
Can I schedule payments in advance?back to top
Yes. Businesses and individuals can schedule payments up to 365 days in advance. The payment will occur on the date you indicate.

If you want to cancel a payment, you must do so by 8 p.m. local time two business days before the scheduled date.
Do I have to enter subcategory amounts?back to top
The amounts are optional. But if any are entered, they must add up to the total payment amount.
How can I verify my payment went through?back to top
You receive an acknowledgment number at the end of each payment scheduled. If you have questions about a past payment, login and check Payment History, or check your banking account activity.
What taxes can I pay here?back to top
All federal taxes due to the IRS can be paid using the EFTPS® tax payment service.
I want to make a payment on my Offer in Compromise (OIC). How do I know which OIC option to select?back to top
There are 4 options for the Offer in Compromise program. The following are the descriptions for each one.
Offer in Compromise – Application Fee: $205
Offer in Compromise – 20% Initial Payment (Lump Sum Cash Offer): If you are offering to pay in 5 or fewer payments in 5 or fewer months, you are making a cash offer.
Offer in Compromise – Accepted Offer: If you received a letter of acceptance and you are making a payment based on the terms of the offer in compromise, use this option.
Offer in Compromise – Subsequent/Periodic Payment: If you would like to pay your proposed offer in compromise amount in 6 to 24 months, you are making a periodic payment offer. You must make monthly payments until a decision is made on whether to accept or reject your offer. Use this option to make your monthly payments.

How do I know which tax type to select?
Select ‘Offer in Compromise – Application Fee $205’ only to pay the $205 application fee when submitting Form 656.
Select ‘Offer in Compromise – Accepted Offer’ when making a payment toward your accepted offer in compromise.
What is the difference between scheduling a payment myself and having my financial Institution do it for me?back to top
If you schedule a payment via the Web site or phone, you authorize the Department of the Treasury to debit your banking account for the specified amount. There are no fees.

If your financial institution initiates a payment, that entity sends the payment to Treasury for you. If you choose this option, you can use the EFTPS® payment history function, but you cannot make or cancel a payment yourself. Before you enroll using this option, ask your financial institution about availability, deadlines, and possible fees.
What if I use a payroll service or an accountant?back to top
You may enroll in the EFTPS® tax payment service even if a third party makes your tax payments. Check with your provider to determine which taxes are being paid on your behalf.

If you wish to make payments other than those being made by a third party, you must create an enrollment yourself. For example, if your business is using a third party to make your payroll tax deposits and you wish to make your own 1120 corporate income tax payments through EFTPS®, you would complete an additional enrollment under your EIN or SSN.
Can I make a payment through EFTPS® for the new research trust fund fees (PCORTF)?back to top
Yes, health insurers and plan sponsors of self-insured plans that are required to make payments for the new research trust fund fees (PCORTF) due July 31 can use EFTPS®.
How do I make a payment for the new research trust fund fees (PCORTF)?back to top
If you are making a PCORTF payment, you must select Form 720. When entering the Tax Period for the payment on the page titled “Business Tax Payment”, enter the current year (i.e. 2013) and select Q2 (second quarter) for the Quarter.
What is a GIIN?back to top
Global Intermediary Identification Number is a 19 character, alphanumeric identification number issued to financial institutions registered to be FATCA compliant. The 19 characters include three period (.) separators. These periods are embedded in the field and therefore you don’t need to enter them. For example, 12K4U6.00000.LE.724 should be entered in this format: 12K4U600000LE724.
Where do I find the GIIN?back to top
If you have registered under FATCA, you would have received a GIIN. If you have not registered under FATCA do not enter anything when the GIIN is requested. In order to view your GIIN, you can log into your FATCA account and view your GIIN under the account information section of your home page. You can also use the FATCA Foreign Financial Institution (FFI) List Search and Download Tool, which allows users to search for a GIIN by the name of the institution. You can visit www.irs.gov/fatca for more information.
How does a financial institution register for FATCA?back to top
A financial institution can register on-line through the FATCA Registration User Portal(RUP) via www.irs.gov/fatca. Financial institutions can also submit Form 8957 to the following address:

Internal Revenue Service
FATCA, Stop 6099 AUSC
3651 South IH 35
Austin, Texas 78741
What happens if I don’t make my employment tax payments?back to top
Failure to pay employment taxes could result in a civil injunction or criminal prosecution, or in all responsible persons being held personally liable for the trust fund portion of the taxes.
Can I be held personally responsible if I don’t make my deposits?back to top
Yes. Any person responsible for collecting, accounting for, and paying over trust fund taxes, and who acted willfully in not performing one or more of those responsibilities, including by paying other creditors instead of the deposits, can be held personally liable for the trust fund recovery penalty. The IRS can collect the penalty from any responsible person or persons who acted willfully if the IRS can’t immediately collect the taxes from the employer or business.
How is the failure to pay over employment taxes related to criminal prosecution?back to top
Criminal charges could be pursued based on the failure to adhere to the reporting and payment requirements mandated by the Internal Revenue Code (IRC). Department of Justice (DOJ) can pursue criminal charges based on the willful failure to report and pay over withheld taxes (Section 7202 of the IRC). Willfulness is shown if an employer paid net wages and did not leave enough funds to make the required tax payments or used withheld trust fund taxes for other purposes. Convictions may result in imprisonment and other penalties. Other criminal statutes may also apply.
What if I outsource my payroll?back to top
See Payroll Outsourcing Questions
What is Deferred Social Security Tax?back to top
Per Public Law No. 116-136, the Coronavirus, Aid, Relief and Economic Security Act (CARES Act), section 2302, allows employers to defer the deposit and payment of the employer’s share of Social Security taxes and self-employed individuals to defer payment of certain self-employment taxes due on or after March 27, 2020 and before January 1, 2021. One half of the eligible deferred amount must be paid by December 31, 2021, and the remainder is to be paid by December 31, 2022.
What tax periods are included in the Deferred Social Security Tax?back to top
For Form 941: All quarters of 2020; Form 943, 944, & CT-1: December 2020; Form 1040 and 1041: March 31, 2020 – November 30, 2020.
Email Confirmationback to top
What should I do if I received an email from the IRS about making a transaction that I did not attempt to make?back to top
The IRS continues to remind taxpayers to watch out for email schemes. Taxpayers will only receive an email from EFTPS if they have opted in for email notifications when they sign up for email through EFTPS. Report all unsolicited email claiming to be from the IRS or an IRS-related function to [email protected].
Information Changesback to top
How do I change my taxpayer name and/or IRS address of record?back to top
Businesses: To change an address, name, or EIN, contact the IRS at 1.800.829.4933.

Individuals: To change an address, call 1.800.829.1040. To change a name or SSN, visit the Social Security Administration (SSA) Web site at www.socialsecurity.gov.

Please note you cannot make these changes at EFTPS®. The IRS processes the information it receives from you or SSA, then transmits it to this tax payment service. You can, however, change your EFTPS® contact information here.
How do I change my banking information?back to top
If you wish to change your financial institution information, first determine if you want to make a permanent change or if you only need to change it for the payment that you are making.

If this is a permanent change:
Login using your current PIN and password
Select Additional Taxpayer Enrollment under the Enrollment menu
Input the new/changed information
The current financial institution information will display. You will need to type over this information with the updated information.
Select a new PIN number
Logout after you complete the new enrollment
Create a new Internet password
Login with new PIN and password
If you want payments you’ve already scheduled to be made through your new banking account, you must cancel those payments using your previous PIN and reschedule them using the new PIN.

When you enter new financial institution information, you will self select a new EFTPS® PIN associated with the new financial institution account.

If you only need to make the change with a payment:
On the tax payment page, click on “change account” next to the banking information
Input new banking information
Sign and accept authorization
Select Complete
To delete the previous enrollment, you can click on the link at the end of creating your new additional enrollment or:

Option 1:
Login to the account that you want to terminate with your TIN, PIN, and password
Click on “My Profile” from top menu bar
Click on “Terminate Enrollment” from the left menu bar *
Follow instructions through the Terminate Enrollment process

• If the “Terminate Enrollment” option does not appear in the left menu bar, use Option 2 to terminate.

Option 2: If you are unable to login to your account, you can complete the paper form.
Go to Help & Information>Downloads
Download the enrollment termination form
Complete the form. Make sure that you sign it
Fax form to the number indicated on the form
How do I change my EFTPS® tax payment service contact information?back to top
Login, then go to My Profile and click on Edit Enrollment Information.
Enrollmentback to top
How do I enroll?back to top
If you’re a new business that indicated a likely federal tax deposit liability when you applied for your EIN, you’re pre-enrolled. You should have received a letter with your four-digit EFTPS® PIN. If you didn’t, call 1.800.555.4477. When you give the agent your EIN, he or she can provide your PIN. This is the only situation in which PINs are given over the phone. It is because you haven’t yet added banking information to your enrollment. To activate your enrollment so you can make payments using this service, call 1.800.555.3453. You’ll be asked to enter your EIN, PIN, banking information, and a contact phone number. You’ll receive your 18-digit enrollment number, which can be used in creating your Internet password. As soon as you finish the call successfully, you can begin scheduling payments.

If you want to make payments as an individual taxpayer or for a business that wasn’t pre-enrolled, click on Enrollment and follow the instructions. In five to seven days after you submit the enrollment, you’ll receive your PIN and enrollment number via U.S. Mail.

If you need to schedule a payment before you receive your PIN, call 1.800.555.4477 two business days after completing your enrollment. If the information you provided matched IRS records, an agent can take your payment. For security reasons, the agent will not be able to give you the PIN over the phone.
How do I know whether to enroll as a business, individual, or federal agency?back to top
If you’re paying business/employment-related taxes, enroll as a business, whether you are a business; non-profit group; or a state, regional, or local governmental entity.

If you’re paying taxes for which you personally are responsible, such as the 1040 series, enroll as an individual.

Only federal government entities can enroll as federal agencies. To enroll as a federal agency, you must have an Agency Location Code (ALC). If you don’t have one, don’t enroll as a federal agency.
Do I have to enroll separately to use the phone payment system and this Web site?back to top
No. You will, however, need to create an additional credential-an Internet password-if you pay via the Web site.
How do I terminate/cancel an enrollment?back to top
You have two options to terminate or cancel your enrollment. We recommend that you use the first option as it is the easiest and quickest way to terminate and receive confirmation of the termination.

Option 1:
Login to the account that you want to terminate with your TIN, PIN, and password
Click on “My Profile” from top menu bar
Click on “Terminate Enrollment” from the left menu bar *
Follow instructions through the Terminate Enrollment process

• If the “Terminate Enrollment” option does not appear in the left menu bar, use Option 2 to terminate.

Option 2: If you are unable to login to your account, you can complete the paper form.
Go to Help & Information>Downloads
Download the enrollment termination form
Complete the form. Make sure that you sign it
Fax form to the number indicated on the form

For security purposes, taxpayer enrollments that are not used to perform any action in EFTPS for 18 months, including logging in, submitting or cancelling a payment, looking up a payment, or updating profile information, will be classified as inactive and will be deactivated. In the event that your enrollment is deactivated due to inactivity, you must re-enroll with EFTPS in order to regain access to the system and make payments.
Otherback to top
If I use the EFTPS® tax payment service, will the government have unlimited access to my banking account?back to top
No. Only payments you or an authorized third party schedule will come out of your account.
What if the Web site is down?back to top
You can use the voice response system, 1.800.555.3453, 24 hours a day. You will need your EIN or SSN and your EFTPS® PIN.
What browsers does the EFTPS® tax payment service support?back to top
EFTPS® supports Microsoft Internet Explorer for Windows, Google Chrome for Windows and Mozilla Firefox for Windows, and recommends that you enable JavaScript.
Under what authority does this service operate?back to top
The Code of Federal Regulations (CFR) sets forth rules regarding electronic federal tax payment. 26 CFR Parts 1, 20, 25, 31, 40, and 301 cover payment of federal taxes, including payment by electronic funds transfer (EFT). 31 CFR 203 implements the EFTPS® tax payment service by prescribing rules for financial institutions that use EFT mechanisms. The regulations can be accessed at https://www.ecfr.gov
Payment History Screenback to top
What will I see in my payment history?back to top
Your payment history will show federal tax deposits and payments made through EFTPS.
It will not show payments made by electronic funds withdrawal, credit or debit card, check, or money order.
Your payment history will display your electronic deposits and payments as originally processed.
It will not include changes requested through the IRS after processing. For example, if a deposit was originally applied to your Form 941 for the first quarter, and you subsequently contacted the IRS to have it transferred to the Form 941 for the second quarter, your EFTPS payment history will continue to display the deposit as applied to the first quarter.
Payroll Outsourcing Questionsback to top
What if I outsource my payroll?back to top
Many employers outsource some of their payroll and related tax activities to third-party payroll service providers. They can help ensure filing deadlines and deposit requirements are met and greatly streamline business operations. Employers are ultimately responsible for the payment of income tax withheld and both the employer and employee portions of social security and Medicare taxes.
Can I monitor my EFTPS payment history?back to top
You can monitor your federal tax payment history online if your payroll service deposits or pays under your employer identification number (EIN) using EFTPS and you have an EFTPS PIN or Inquiry PIN.
Federal tax payments will not appear in your payment history on EFTPS if your payroll service deposits and pays the taxes under its EIN. For example, professional employer organizations (also known as employee leasing companies) and IRC Section 3504 agents deposit and pay under their EINs.
Federal tax payments made outside of EFTPS (for example, a check sent with a tax return) will not appear in your payment history on EFTPS.
How can I access EFTPS to monitor my payment history for deposits made by my payroll service?back to top
As an employer, utilize any of these methods to confirm deposits and payments are being made timely and in the correct amounts.
Inquiry PIN. You may have received a letter from EFTPS with an Inquiry PIN and enrollment number that will allow you to create an Internet password.
EFTPS PIN. If you are enrolled in EFTPS to make deposits and payments, you can access your payment history online. The payment history will include deposits and payments made by your payroll service.
EFTPS enrollment. If you do not currently have either an Inquiry PIN or EFTPS PIN, you will need to enroll in EFTPS. After you perform the initial steps, EFTPS will mail you what you need to complete your enrollment.
Once you have a PIN and a password, log in to your EFTPS account and click on “Payments” (in the bar across the top of the page), and then click on “Check Payment History” (in the left-hand column).
How do I confirm my deposits and payments are being made timely and in full?back to top
Review your payroll and tax records to determine the amount of the tax liabilities.
Verify the due dates for these deposits and payments.
See IRS Publication 3151 Quick Reference Guide for Understanding Federal Tax Deposits or IRS Publication 3151-A, Resource Guide for Understanding Federal Tax Deposits for an explanation of when federal taxes must be deposited or paid.
See the above question, “What will I see in my payment history?”
What if I have authorized a deposit or payment that isn’t showing in my payment history or is showing an incorrect amount?back to top
Review your actual tax deposit and payment due dates.
For example, although you may have two pay dates per month, your tax deposits may be due on a monthly basis.
See IRS Publication 3151, Quick Reference Guide for Understanding Federal Tax Deposits or IRS Publication 3151-A, Resource Guide for Understanding Federal Tax Deposits for an explanation of when federal taxes must be deposited or paid.
Review your contract or agreement with your payroll service to determine when your payment to them is expected (unless the payment is debited directly from your financial institution to EFTPS).
Verify the amounts were debited from your account at your financial institution.
Call your payroll service, after doing the above steps, to ask why your tax deposits or payments are incorrect or missing. Ask for verification or documentation of the actions your payroll service took with your payments. This is very important; do not accept general assurances or promises.
If your payroll service is unable to explain the discrepancy, complete IRS Form 14157, Complaint: Tax Return Preparer, and mail or fax it to the address or fax number on the form. You will receive an acknowledgement letter, and further contact or action will depend on what is found in IRS’s investigation.