# Electronic Funds Transfer of Depository Taxes
> **IRS** · Temporary and final regulations. · Published 2010-12-07 · Effective 2011-01-01 · 75 FR 75897
## Document
- **Document number:** 2010-30526
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 75897
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-12-07
- **Effective date:** 2011-01-01
- **Treasury docket:** TD 9507
## Abstract

This document contains temporary and final regulations relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). In response to the decision of the Financial Management Service to discontinue the system that processes FTD coupons, the temporary and final regulations provide rules under which depositors must use EFT for all FTDs and eliminate the rules regarding FTD coupons. The temporary and final regulations affect all taxpayers that are required to make FTDs, in particular those taxpayers that currently use FTD coupons.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/12/07/2010-30526/electronic-funds-transfer-of-depository-taxes)
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