IRS

1. On the Payroll Liabilities tab, delete the payroll items and amounts.
2. Click the Expenses tab.
3. In the Account column, select the payroll expense account you want to apply to this penalty payment.
4. In the Amount column, enter the amount of the penalty.
5. Click Recalculate and verify the new amount.
6. Select the reason code for the payment: Assessed Deficiency or Due with Return or Notice.

California

You cannot e-pay your penalty or interest payment to the California EDD. You can, however, use an alternative payment method to pay your penalty or interest payment.

Florida

1. On Form UCT-6, enter the Penalty (Line 6) and/or Interest (Line 7) amount. When you submit your form and payment electronically, the information appears in the Liability Payment window.
2. Select the payroll expense account you want to apply to the penalty or interest amount.
3. Click E-file and E-pay to continue and follow the instructions.

1. On the Payroll Liabilities tab, verify the liability payroll items and amounts, if you're combining this penalty payment with a liability payment.
   (Be sure to verify that the agency allows you to combine a penalty with a liability payment.)
2. Click the Expenses tab.
3. In the Account column, select the payroll expense account you want to apply to this penalty payment.
4. In the Amount column, enter the amount of the penalty.
5. Click Recalculate and verify the new amount.