Can an employer make a deposit without an EIN?
If you have applied for an EIN but have not received it and must make a deposit, make the deposit directly with the IRS at your local IRS Service Center. Make it payable to the "United States Treasury" and show on it your name (as shown on Form SS-4), address, kind of tax, period covered, and date you applied for an EIN. Send your deposit with an explanation to the IRS office where you will file your return using the without a payment address. Do not use Form 8109-B, Federal Tax Deposit Coupon, in this situation.