The IRS offers four main ways to pay online, and the fastest route depends on whether you're paying with a bank account or a card

You can pay federal income tax online through the IRS Direct Pay system (free, for bank accounts only), the Electronic Federal Tax Payment System or EFTPS (free, requires enrollment), a credit or debit card through an IRS-approved payment processor (charges a fee), or by setting up a payment plan if you cannot pay in full. Each method takes a different amount of time to set up and has different costs. The IRS website at irs.gov/payments is where all four options live, and you can start any of them without calling or visiting an office.

Payments submitted before midnight Eastern Time are processed the same day; payments after midnight are processed the next business day. The IRS considers a payment received on the date it is processed, not the date you submit it, so online payment is safer than mailing a check if you are close to a important date.

Key Takeaways

  • IRS Direct Pay is free and the fastest online option if you have a checking or savings account, and you can schedule a payment up to 120 days in advance.
  • EFTPS requires you to enroll in advance (takes one to two business days), but then lets you make free payments from a bank account on any day you choose.
  • Credit and debit card payments go through third-party processors who charge a convenience fee (usually 1.87 to 2.35 percent of the amount you pay), and the fee is separate from your tax payment.
  • If you owe more than you can pay now, you can set up a short-term payment plan (120 days or less, no fee) or a long-term installment agreement (costs $31 to $225 depending on how you set it up).
  • Keep your confirmation number after you submit any payment; use it to verify the payment went through on irs.gov/account.

IRS Direct Pay: Free and when ready if you have a bank account

IRS Direct Pay is the fastest and cheapest option if you can pay from a checking or savings account. You go to irs.gov/payments, click "IRS Direct Pay," enter your Social Security number or Individual Taxpayer Identification Number (ITIN), filing status, and the exact amount you owe, then provide your bank account and routing number. The IRS pulls the payment directly from your account on the date you choose. There is no fee, no credit card processor involved, and no enrollment period.

You can schedule a payment up to 120 days in the future, which is useful if you know you will owe at tax time but do not have the money yet. Payments submitted before midnight Eastern Time are processed the same day. If you submit after midnight, the payment processes the next business day. You will receive a confirmation number when ready after you submit; keep this number in case you need to verify the payment later.

The only limitation is that Direct Pay only works with a U.S. bank account. If your bank is outside the United States or if you do not have a bank account, you will need to use EFTPS, a payment card, or mail a check.

EFTPS: Free payments that require advance enrollment

The Electronic Federal Tax Payment System (EFTPS) is also free and works with any U.S. bank account, but it requires you to enroll before you can use it. Enrollment takes one to two business days. You go to eftps.gov, provide your Social Security number or ITIN, date of birth, and mailing address, and the IRS mails you a Personal Identification Number (PIN) to your address on file. Once you receive the PIN and set up your account online, you can make payments whenever you want.

EFTPS is useful if you make quarterly estimated tax payments or if you want to schedule multiple payments throughout the year. You can set up payments up to 120 days in advance, and you can change or cancel a scheduled payment up to one business day before it is due to be processed. Like Direct Pay, payments submitted before midnight Eastern Time process the same day.

The trade-off is the wait for enrollment. If you owe taxes today and do not have an EFTPS account, Direct Pay is faster. If you know you will owe taxes regularly or want to set up recurring payments, EFTPS is worth enrolling in now for future use.

Credit and debit card payments through approved processors

You can pay with a credit or debit card through one of three IRS-approved payment processors: Authorize.Net, PayPal, or Worldpay. Each processor charges a convenience fee that is separate from your tax payment. The fee ranges from 1.87 to 2.35 percent of the amount you pay, depending on which processor you use and whether you pay by card or electronic wallet. For example, if you owe $5,000 and the fee is 2 percent, you pay $100 in fees on top of the $5,000 tax.

To pay by card, go to irs.gov/payments, select the processor you want to use, and follow their steps. You will need your Social Security number or ITIN, filing status, the amount you owe, and your card information. The payment is processed when ready, and you receive a confirmation number from the processor. The IRS receives the payment the same day or the next business day depending on the time you submit.

Card payments are useful if you do not have a bank account or if you want to earn rewards on the payment, but the fee makes them more expensive than Direct Pay or EFTPS. Some people use cards only when they cannot pay the full amount by the important date and need to spread the cost over time using the card's payment plan.

Setting up a payment plan if you cannot pay in full

If you owe taxes but do not have the money to pay the full amount now, the IRS lets you set up a payment plan online. There are two types: a short-term plan (you pay within 120 days) and a long-term installment agreement (you pay over months or years).

A short-term plan has no setup fee. You go to irs.gov/payments, select "Set Up a Payment Plan," and enter how much you owe and when you can pay. The IRS will tell you what your monthly payment would be if you pay over the 120-day window. You can then choose to pay by Direct Pay, EFTPS, or card.

A long-term installment agreement costs $31 to $225 to set up, depending on how you set it up. If you set it up online, the fee is usually $31 to $225. If you set it up by phone or mail, the fee is higher. Once approved, you make monthly payments until the balance is paid off. You can set up automatic payments from your bank account to avoid missing a due date.

What documents and information you need before you start

Before you pay online, gather the following: your Social Security number or ITIN, your filing status (single, married filing jointly, married filing separately, head of household, or may have access to widow or widower), the exact amount you owe, and your bank account number and routing number (if paying by bank account) or card number (if paying by card).

If you are paying a balance from a prior year, you will also need to know which tax year the balance is from. If you are unsure how much you owe, log into your IRS account at irs.gov/account or call the IRS at 1-800-829-1040 to confirm the amount before you pay. If you are setting up a payment plan, have your most recent tax return or notice of assessment handy so you can confirm your income and filing status. The IRS uses this information to determine whether you may have access to for a payment plan and what the terms will be.

Timing: When your payment is processed and when it counts

Payments submitted to the IRS before midnight Eastern Time on a business day are processed the same day. Payments submitted after midnight or on a weekend or holiday are processed the next business day. The IRS considers a payment received on the date it is processed, not the date you submit it.

If you owe taxes and the important date is April 15, you must submit your payment before midnight Eastern Time on April 15 for it to count as on-time. Mailed checks are considered received on the date the IRS receives them, which is usually several days after you mail them, so online payment is safer if you are close to the important date. If you set up a payment plan, your first payment is due on the date you agree to in the plan. If you miss a payment, the IRS will send you a notice. You can make up the missed payment or contact the IRS to modify the plan.

Frequently Asked Questions

Can I pay someone else's taxes online if I have their permission?

No. The IRS only lets you pay taxes for yourself or your spouse if you file jointly. If you want to pay someone else's tax bill, they must set up the payment themselves or authorize you in writing and have you mail a check with their name and Social Security number on it. You cannot use Direct Pay, EFTPS, or a card processor to pay another person's federal tax.

What if I pay online but then file a return showing I overpaid?

The IRS will explore the overpayment to any other tax you owe, or you can request a refund. When you file your return, the IRS will match your payment to your account automatically if you used the same Social Security number and filing status. If there is a mismatch, the IRS will send you a notice asking you to clarify which tax year the payment was for.

Is it safe to enter my bank account number on the IRS website?

Yes. The IRS website uses encryption to protect your information, and Direct Pay and EFTPS are both official IRS systems. Do not use a third-party website that claims to help you pay the IRS; go directly to irs.gov or eftps.gov. The IRS will never ask you to pay through email or text message.

Can I pay my state income tax through the IRS website?

No. The IRS only processes federal income tax payments. To pay state income tax, go to your state's tax agency website. Most states have their own online payment systems similar to the IRS's.

What happens if I pay online but the payment fails?

If your bank declines the payment or there is an error, the IRS will send you a notice explaining why the payment did not go through. You will have the chance to submit the payment again. If you do not resubmit and the important date passes, you may owe penalties and interest. Check your confirmation number and account status on irs.gov/account to confirm the payment went through.