You use the BSO to prepare the W-2 form at the end of the year only.
You use the EFTPS to deposit your payroll taxes weekly, monthly or quarterly, depending on how much tax you have to pay. As a rule, if you owe less than $2,500 in taxes at the end of a quarter, you can pay them in when you file your form 941 each quarter. Otherwise, you need to make a deposit on a weekly or monthly basis.
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