Electronic deposits of taxes. You must use the Electronic Federal Tax Payment System (EFTPS) to make electronic deposits of all depository tax liabilities you incur in 2001 and thereafter if you deposited more than $200,000 in federal depository taxes in 1999 or you had to use EFTPS in 2000.

See Deposits under Reporting and Paying Social Security, Medicare, and Withheld Income Taxes.

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