Federal tax payments are classified by an IRS tax type code and a payment sub-type suffix. The tax type code identifies the tax being paid, and the suffix identifies the kind of payment (for example, a federal tax deposit, an estimated payment, or a balance due). This page lists the supported codes so you can classify a tax payment correctly.

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These are tax payment classification codes. For the IRS informational forms PCE generates for your payors and recipients (1099-INT, 1099-NEC, 1099-MISC, 1042-S), see Tax Forms.

Supported tax type codes

Tax type code	Description	Supported suffixes	Months supported
`7200`	Quarterly Excise Tax	3, 4, 5, 7, 8, 9, B	03, 06, 09, 12
`7200D`	Branded Prescription Drug Fee	D	08
`0940`	Employer's Annual Unemployment Tax	3, 4, 5, 7, 8, 9, B	12
`9410`	Employer's Quarterly Tax	0, 3, 4, 5, 7, 8, 9, B	03, 06, 09, 12
`9440`	Employer's Annual Federal Tax	0, 1, 3, 4, 5, 7, 8, 9, B	12
`0945`	Withheld Federal Income Tax	0, 3, 4, 5, 7, 8, 9, B	12
`990T`	Exempt Organization Business Income Tax	2, 3, 4, 6, 7, 8, 9, B	01-12
`1042`	Annual Withholding Tax for U.S. Source Income	2, 3, 4, 5, 7, 8, 9, B	12
`1120`	Corporation Income Tax (Federal)	0, 2, 3, 4, 6, 7, 8, 9, B	01-12
`2290`	Heavy Vehicle Use Tax	3, 4, 7, 8, 9, B	01-12
`8804`	Annual Return of Partnership Withholding Tax	3, 4, 7, 8, 9, B	01-12
`8963`	Health Insurance Providers Fee	7	09

Payment sub-type suffixes

Suffix	Meaning
`0`	Amended
`1`	Payment due with a return
`2`	Extension
`3`	Designated payment of fees or collection costs
`4`	Advance payment of determined deficiency
`5`	Federal tax deposit
`6`	Estimated
`7`	Balance due or subsequent payment
`8`	Designated payment of interest
`9`	Designated payment of penalty
`B`	IRS 6603 deposits (cash bond)
`D`	Branded Prescription Drug Fee (only)

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7200D has no associated paper form. It is the only tax type used for the Branded Prescription Drug Fee, and it uses the D suffix.

Supported IRS tax types and sub-types

Supported tax type codes

Payment sub-type suffixes

See also