Beginning in 2011, taxpayers who have been using Form 8109-B (coupon that you take to the bank) will be required to make deposits electronically via EFTPS (Electronic Federal Tax Payment System).

The EFTPS is a free service from the U.S. Department of Treasury.  In order to deposit electronically, an employer must first obtain a password by enrolling in EFTPS.  Go to www.eftps.gov or call EFTPS Customer Service at 1-800-555-4477 to enroll.

If you are a very small employer (total tax liability less than $2,500 per quarter) you may continue to make payments with Form 941.