I have some past due payroll taxes (Form 941) from 2012-2013. The IRS is aware as much as I am. I also have not paid my 2016-2017 941 taxes. I am hoping to get this straight with a payment plan through the IRS. My question is in regard to my current payroll and taxes that I have due now. If I go on to EFTPS and schedule a payment towards the 2017/3 quarter, will the IRS keep it there because that's how I designated it, or will they move it back to my earliest past due balance from 2012? Once a payment plan is set up for the past due taxes, I imagine this wouldn't be an issue, but in the mean time, until a plan is set up, I worry they will try to apply to prior periods despite my designation...and that may mess things up more!
Thanks for any feedback!