Paying Taxes

Per Diem Rates from the U.S. General Services Administration

Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances

Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").

Express Enrollment for New Businesses and Required Taxpayers


Any new business taxpayer requesting a new Employer Identification Number (EIN) and has federal tax deposit obligations is pre-enrolled in EFTPS.

Required business taxpayers whose deposit level is over $200,000 in any year are pre-enrolled in EFTPS.

Express Enrollment for Federal Tax Deposit (FTD) Coupon Payers

A percentage of business taxpayers previously using Federal Tax Deposit coupons have been pre-enrolled in EFTPS to make your payments electronically.

If you were pre-enrolled, you will not receive additional coupons.

Why Express Enrollment Was Designed

Express Enrollment was designed as a convenience for businesses who have to make tax deposits.

Instead of having to write a manual check, fill out a paper Federal Tax Deposit (FTD) coupon, then hand carry both items to their bank when making a tax deposit, a payment could be made over the phone or online.

The EFTPS enrollment process takes about 2 weeks to process after the IRS receives taxpayer information.

Enrolling in EFTPS

Before you enroll in EFTPS, you'll need to have the following information ready:

  • Your Taxpayer Identification Number (TIN).
    • For businesses, this is your EIN (Employer Identification Number)
      • NOTE: If you're a sole proprietor and have one or more employees, you must have an EIN.
    • For individuals, this is your social security number (SSN).
  • Your financial institution's routing number
  • Your checking or savings account number

You will receive the following information in the mail within 15 days:

  • Your confirmation materials.
  • Your Personal Identification Number (PIN) .
  • Instructions on how to obtain your Internet Password.

IRS Online Tax Calendar:

Avoid penalties!