Publication 1510 (9-1995) FEDERAL TAX DEPOSIT (FTD) CHECKLIST FOR TELLERS AND TAXPAYERS

1. Do not accept photocopies FTD coupons. Taxpayers must obtain coupons from the IRS.

2. FTD coupons should not be folded, stapled, taped, or crumpled.

3. Stamp the payment received date in the designated area on the FTD coupon.

4. Give a receipt for payment received to the taxpayer if requested.

5. Keep the taxpayer's Employer Identification Number (EIN), amount of deposit, and date of deposit, for reconstruction purposes.

1. Verify the bank routing number, name, and address.

2. When preparing Form 2284, use a ballpoint pen, and print (DO NOT TYPE) clearly so that all copies are legible.

3. Use appropriate Advice of Credit for related FTDs.

4. Enter the total count of FTD coupons on Form 2284, but send no more than 100 coupons with each form. Print (DO NOT TYPE) the total count.

5. Add the amounts shown on the FTD coupons and print (DO NOT TYPE) the total on Form 2284. Send no more than 100 coupons with each form.

6. Print (DO NOT TYPE) the date of deposit on Form 2284.

7. Have a bank official sign Form 2284.

8. Forward the original Form 2284 (FRB copy) to the appropriate Federal Reserve Bank.

9. Use Form 5521, the FTD transmittal label, to mail the first copy of Form 2284 (IRS copy) with corresponding FTD coupons to your Internal Revenue Service Center.

10. Keep the second copy of Form 2284 (Depository copy) for the bank records.

11. Do not use photocopies of Forms 2284.

12. If your supply of Forms 2284 is depleted, send FTDs with a cover letter to the Federal Reserve Bank. The cover letter should explain the temporary shortage of Forms 2284 and must include the following information:

When your supply of Form 2284, Advice of Credit, reaches a 60 workday level, request additional Advice of Credit forms by mailing Form 5522, FTD Transmittal Reorder, to your Internal Revenue Service Center.

1. Ensure that the bank is authorized to accept Federal Tax Deposits.

2. Verify the Name and Employer Identification Number (EIN) on the FTD coupon. This will help us apply the deposit to the proper account.

3. Prepare only one coupon for each type of tax deposit.

4. Enter the money amount of the deposit.

5. Always indicate the type of tax. Carefully darken inside the circled area of the box for the correct type of tax.

6. Always indicate the tax period. Carefully darken inside the circled area of the box for the correct tax period.

7. Never send a photocopy of a FTD coupon.

8. If your supply of Forms 8109 is depleted, and you must make a deposit, contact the Internal Revenue Service (IRS) District Office for your geographic area to get Form 8109-B and further instructions.

1. The "blue" covered coupon booklet is an

booklet, and should be discarded upon receipt of the

"yellow" covered booklet. Additional booklets are automatically mailed to you when deposits are made from the "yellow" booklet.

2. Address changes should be indicated on Form 8109C from the "yellow" booklet, and a correct booklet will be mailed to you.

Cash Management Site Office Atlanta Service Center P.O. Box 47669 Dorville, GA 30362