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IRS notice decoder · Business accounts and employer notices

CP248: a tax deposit wasn't made electronically

A CP248 says the IRS received a federal tax deposit that should have been made electronically. Make future deposits electronically.

By the Carry Forward Learning team Reviewed by Hunter Nottingham, JD, CPA

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CheckedOct 19, 2026

What a CP248 means

A CP248 says the IRS received your federal tax deposit, but it wasn't made electronically as required. source 1

The fix is going forward: make all future deposits electronically, through EFTPS, your business tax account or Direct Pay for Business. source 1

Deposits that aren't made the required way can carry their own deposit penalty, so we'd set up an electronic method before the next payday.

The date that counts

Nothing to send back. Make the next deposit, and all later ones, electronically. source 1

Why people get one

  • A deposit arrived some other way, such as a paper check, when electronic deposit was required. source 1

First steps

  1. Pick an electronic method: EFTPS, your business tax account or Direct Pay for Business. source 1
  2. Enroll through irs.gov or eftps.gov, typed in yourself, so the next deposit is ready in time.
  3. Read Publication 15 (Circular E) for the deposit rules. source 1

What not to do

  • Don't mail the next deposit too. Set up the electronic method first.
  • Don't pay through a link or phone number in an unexpected email or text. Use irs.gov, typed in yourself.
  • Related CP276B A warning about late or short deposits.

Keep reading

Questions

How do I make deposits electronically?

The IRS lists three ways: EFTPS, your business tax account and Direct Pay for Business. source 1

Sources

  1. IRS, Understanding your CP248 notice (external site) checked Oct 19, 2026

Every rule on this page comes from the IRS page in the list, read on the date shown. Your notice itself is the final word on its own dates and amounts.