IRS Payment Designation Letter Template – Apply to Trust Fund Portion Only
Use this Trust Fund Payment Designation Request Template to formally notify the IRS that a voluntary payment submitted with respect to Form 941 employment taxes should be applied only to the trust fund portion (i.e., the employee’s withheld income tax and FICA, not the employer’s share or penalties). This type of designation can be critical in resolving potential Trust Fund Recovery Penalty (TFRP) issues.
Updated: June 23, 2025