To my knowledge you cannot use a card to make monthly payroll tax deposits of Witholding, F.I.C.A., and Medicare. What you can do is use a credit card to pay the balance due on Form 941 Employer’s Quarterly Federal tax returns. In other words, if you owe a balance at the end of the quarter this can be paid by card, but not the primary deposits. You could intentionally under deposit, but I suggest you consult your accountant before making that decision.

I trust someone will mention if the rules have changed or if they have devised a strategy for making this worthwhile.