E-pay is the ability to electronically pay your payroll taxes with the agency. E-file is the ability to electronically file your payroll tax forms with the agency.
Different tax agencies have different requirements:
Some tax agencies require that you submit your electronic payroll tax payments through one program and your payroll tax forms through another program. Example
For information about the electronic payment and filing programs used by your state, contact your tax agency. To get agency contact information, visit the agency contact page on the Payroll Tax Support Web site.
Some agencies require you to enroll separately in the agency's electronic payment and filing programs.
Each program can have different enrollment requirements and you may need to enter different logon details when you submit your payments or forms.
For detailed enrollment instructions for your agency, visit the enrollment page on the Payroll Tax Support Web site.