The IRS accepts payment through five main channels: online through IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS), by phone, by mail, through a payment plan, or in person at a local IRS office

The method you choose depends on whether you owe a small amount or a large one, whether you want to pay all at once or spread payments over time, and how quickly you need the transaction processed. Online payment reaches the IRS within one business day. Mailed checks take 7 to 10 business days to arrive and be recorded. Payment plans let you pay in monthly installments if you cannot pay the full amount when ready.

The IRS does not charge a fee for Direct Pay or EFTPS. Third-party payment processors (credit card companies, debit card processors, and check conversion services) charge their own fees, which vary. You will see the fee amount before you confirm the payment, so you can decide whether to proceed or use a fee-free method instead.

Key Takeaways

  • IRS Direct Pay and EFTPS are both free and process within one business day, but Direct Pay is simpler if you are paying once and EFTPS is better if you pay regularly.
  • Credit card and debit card payments charge a processing fee (typically 1.87 to 2.35 percent) that you pay to the processor, not the IRS.
  • Mailed checks must include your tax ID number and the tax year on the check itself, and take 7 to 10 business days to post to your account.
  • If you cannot pay the full amount now, you can set up a payment plan through the IRS website or by phone, and the IRS will charge a setup fee and monthly interest.
  • The IRS records payment on the date it receives it, not the date you send it, so mail your check early if a important date is approaching.

Paying Online Through IRS Direct Pay

IRS Direct Pay is the fastest and simplest method if you are paying once and have a bank account. You go to IRS.gov, select "Pay Now," then "Direct Pay," and enter your bank routing and account numbers. The IRS pulls the payment directly from your account on the date you choose. There is no fee, and the payment posts within one business day.

You will need your Social Security number or Individual Taxpayer Identification Number (ITIN), your filing status, and the tax year you are paying for. If you are paying a balance from a prior year, have your most recent notice from the IRS in front of you so you can enter the exact amount owed. Direct Pay works for individual income tax, self-employment tax, and estimated tax payments.

Direct Pay does not work if you are paying on behalf of someone else or if you owe more than $100,000 at one time. For those situations, use EFTPS instead.

Paying Through EFTPS (Electronic Federal Tax Payment System)

EFTPS is the IRS's system for recurring or large payments. You enroll once (which takes about 10 days), then you can schedule payments whenever you need to. EFTPS is free and works for all tax types: income tax, self-employment tax, payroll tax if you run a business, and estimated payments.

To enroll, go to EFTPS.gov and provide your Social Security number or ITIN, bank account information, and business name if applicable. The IRS mails you a PIN within 10 business days. Once you have the PIN, you can log in and schedule payments up to 120 days in advance. Payments post within one business day of the date you select.

EFTPS is the better choice if you make quarterly estimated payments, if you run a business and pay payroll tax, or if you owe more than $100,000. If you only need to pay once, Direct Pay is simpler because you do not have to wait for a PIN.

Paying by Phone or Through a Payment Processor

You can pay by phone by calling the IRS at 1-800-829-1040 and speaking to a representative. The IRS will direct you to an approved payment processor. The processor charges a fee (typically 1.87 to 2.35 percent of the amount paid) that you pay in addition to your tax bill. You will hear the fee amount before the payment is processed.

You can also pay by credit card or debit card through an approved payment processor without calling. Go to IRS.gov, select "Pay Now," and choose the processor. Common processors include PayUSAtax, Official Payments, and ACI Payments. Each charges a different fee, so compare before you choose. The fee is not deductible, and the IRS does not refund it if you later dispute the payment.

Phone and card payments process within one business day. Use this method only if you do not have a bank account or if you want to earn credit card rewards and the rewards value exceeds the processing fee.

Paying by Mail

To pay by mail, write a check or money order payable to "United States Treasury." On the check itself, write your Social Security number or ITIN, the tax year, and the form number (for example, "1040" for individual income tax). Include a payment voucher if you have one; if not, include a note with your name, address, and phone number.

Mail the check to the IRS address for your state. The address varies by state and is listed on IRS.gov under "Where to File." Do not mail to the main IRS office in Washington, D.C. — it will be delayed. Mail early if a important date is approaching, because the IRS records the payment on the date it receives it, not the date you mail it. Checks typically arrive within 7 to 10 business days.

Keep a copy of the check or a photo of the front and back for your records. If the check is lost in the mail, you will need proof that you sent it.

Setting Up a Payment Plan

If you cannot pay the full amount now, you can set up a payment plan through the IRS website or by phone. The IRS charges a setup fee (typically $31 to $225 depending on the method and amount) and monthly interest on the unpaid balance. Interest accrues daily until the balance is zero.

A short-term payment plan lets you pay within 120 days with no setup fee. A long-term installment agreement spreads payments over several months or years and charges a setup fee. You can set up a plan online through IRS.gov under "Payment Plans," or by calling 1-800-829-1040. The IRS will tell you the monthly payment amount and the total interest you will pay.

If you set up a plan and miss a payment, the plan may be cancelled and the full balance becomes due when ready. Make sure you can afford the monthly payment before you commit to a plan.

What Happens After You Pay

Once the IRS receives your payment, it posts to your account within one to three business days. You can check the status of your payment on IRS.gov by logging into your account or by calling 1-800-829-1040. If you paid by mail and it has been more than two weeks, call to confirm it arrived.

If you overpaid your taxes, the IRS will either refund the overpayment or explore it to next year's estimated tax, depending on what you request. If you underpaid, the IRS will send you a bill for the remaining balance plus interest and penalties.

Keep your payment confirmation or cancelled check for at least three years. If the IRS ever claims you did not pay, you will need proof.

Frequently Asked Questions

Can I pay my IRS bill with a credit card?

Yes, but a payment processor charges a fee (typically 1.87 to 2.35 percent) on top of your tax bill. The fee goes to the processor, not the IRS. Pay by credit card only if you earn rewards that exceed the fee cost, or if you do not have a bank account for Direct Pay or EFTPS.

What if I pay late?

The IRS charges interest and penalties on late payments. Interest accrues daily from the due date until you pay. Penalties range from 0.5 percent to 1 percent per month of the unpaid balance. The sooner you pay, the less interest and penalty you owe.

Do I need to include a payment voucher when I mail a check?

A voucher helps the IRS match your payment to your account, but it is not required. If you do not have a voucher, write your tax ID number, filing status, and tax year on the check itself. Include a note with your name, address, and phone number inside the envelope.

How long does it take for an online payment to post?

Online payments through Direct Pay or EFTPS post within one business day of the date you select. Payments made on a weekend or holiday are processed the next business day. Check your account on IRS.gov to confirm the payment posted.

Can I cancel a payment after I submit it?

If you submitted the payment through Direct Pay or EFTPS and it has not yet been processed, you may be able to cancel it by logging into your account and selecting the payment. Once the payment has been processed, you cannot cancel it. Contact the IRS when ready if you need to stop a payment.