Certain tax agencies, such as the IRS (through EFTPS, or Electronic Federal Tax Payment System), require that the customer be enrolled, or registered in their tax payment program, before they can submit e-payments (Enhanced Payroll customers only).
Different agencies have different requirements for enrollment. QuickBooks provides agency-specific enrollment instructions when the customer sets up a scheduled tax payment for e-pay. The customer must complete the enrollment process before submitting an e-payment to the agency. If he or she doesn't, the e-payment may be rejected.
Enrollment instructions for agencies that support e-pay from QuickBooks