Agencies may require that you file a $0.00 payment for a particular payroll tax. Some tax agencies enforce specific guidelines on how $0.00 tax payments are made—for example, you may need to send a printed check to the agency, instead of submitting an electronic payment (e-payment).
If you've set up a scheduled tax payment as an e-payment and you need to send a $0.00 payment, refer to agency guidelines to see whether or not the payment can still be submitted electronically. For payment guidelines and other agency-specific information, visit the Payroll Tax Support Web site.
About scheduled payments
Submitting an e-payment
Paying a scheduled payment