The three ways to pay the IRS directly

You can pay the IRS by electronic transfer, by mail, or through an authorized payment processor. The IRS does not accept payment by phone, email, or in person at a local office. Electronic payment is fastest and leaves the clearest record — the IRS confirms receipt within one business day. Mailed checks take 7 to 14 days to reach the IRS processing center and may be lost in transit. Payment processors charge a fee (usually $2 to $4) but let you pay by credit card or debit card if you do not have a bank account.

Your choice depends on how much you are paying, when you need to pay by, and what payment method you have available. If you owe less than $25,000 and have a bank account, electronic transfer is the simplest route. If you owe more than $25,000, you must use the IRS payment plan system or a payment processor. If you are paying by mail, send your check at least two weeks before the important date to account for postal delays.

Key Takeaways

  • The IRS accepts electronic bank transfers through IRS Direct Pay (free), Electronic Federal Tax Payment System (EFTPS, free), or authorized payment processors (fee-based).
  • Mailed checks should arrive at least two weeks before your important date; include your tax year, form type, and Social Security number or EIN on the check itself.
  • Payment processors let you pay by credit or debit card but charge $2 to $4 per transaction; the IRS lists approved processors on IRS.gov.
  • Electronic payments are confirmed within one business day; mailed payments take 7 to 14 days and may be delayed during peak tax season.
  • If you cannot pay in full by the important date, you can still file your return and request a payment plan to avoid additional penalties.

Electronic payment through IRS Direct Pay

IRS Direct Pay is free and the fastest way to pay if you have a checking or savings account. You enter your bank routing number and account number on the IRS website, and the money transfers directly from your account to the IRS. The transfer takes 1 to 3 business days to complete, but the IRS records your payment as made on the day you submit it. You can schedule a payment up to 120 days in advance, which is useful if you know when you will have the money available.

To use Direct Pay, go to IRS.gov/payments and select "IRS Direct Pay." You will need your Social Security number or EIN, your filing status, and the exact amount you owe. The system will ask you to confirm your bank details and the payment date. You will receive a confirmation number when ready — save this number in case you need to prove you paid on time. Direct Pay works for federal income tax, estimated tax payments, and business tax payments.

Direct Pay does not work if you are paying on behalf of someone else or if you are paying a tax bill that is more than 10 years old. For those situations, use EFTPS or a payment processor instead.

Electronic payment through EFTPS

The Electronic Federal Tax Payment System (EFTPS) is a free IRS system that works for all tax types and all payment amounts. Unlike Direct Pay, EFTPS lets you pay on behalf of a business, a trust, or another entity if you have authorization. EFTPS also works for older tax bills and for payments you need to make on a specific schedule (such as quarterly estimated tax payments).

To use EFTPS, you must enroll first — enrollment takes 5 to 7 business days. Go to EFTPS.gov, select "Enroll Now," and provide your Social Security number or EIN, your bank account details, and a phone number. The IRS will mail you an enrollment confirmation and a PIN. Once you receive the PIN, you can log in and schedule payments. Like Direct Pay, you can schedule payments up to 120 days in advance and receive a confirmation number for each payment.

EFTPS is more complex than Direct Pay because it requires enrollment, but it is the only free option if you need to pay for a business, make quarterly payments, or handle multiple tax accounts. If you are an individual paying a single tax bill, Direct Pay is simpler.

Payment by mail with a check

To pay by mail, write a check payable to "United States Treasury." On the memo line of the check, write your tax year, the form type (for example, "1040" or "1120"), and your Social Security number or EIN. Include a payment voucher if you are paying a bill from a notice — the notice itself will tell you which voucher to use. If you do not have a voucher, the IRS will still accept the check as long as your identifying information is clear.

Mail your check to the address shown on your tax notice or on IRS.gov/payments. The address varies by state and by tax type. Do not mail a check to the IRS office in your city — it will be sent to the correct processing center anyway and will take longer. Mail your payment at least two weeks before the important date. During tax season (January through April), mail takes longer, so send it three weeks early if possible.

Keep a copy of the front and back of your check and the envelope you mailed it in. If the IRS says they did not receive your payment, you will need proof that you mailed it. The IRS will not credit your account until the check clears, which can take 7 to 14 days. If your important date is in fewer than 14 days, do not use mail — use electronic payment instead.

Payment by credit card or debit card through a processor

You can pay the IRS by credit card or debit card through an IRS-approved payment processor. The processor charges a fee of $2 to $4 per transaction, which you pay in addition to your tax bill. The IRS does not receive the fee — it goes to the processor. The fee is not deductible as a tax expense.

The IRS lists approved processors on IRS.gov/payments. The most common are PayUSATax, Official Payments, and ACI Payments. Each processor has its own website and its own fee schedule — compare the fees before you choose. You enter your tax information and payment amount, then select your card and complete the transaction. The processor sends the payment to the IRS electronically, and you receive a confirmation number. The IRS records your payment as made on the day the processor submits it, not the day you enter your card information.

Use a payment processor if you do not have a bank account, if you want to earn credit card rewards, or if you need to pay by card for another reason. Do not use a processor if you have a bank account and can use Direct Pay or EFTPS — you will save the fee.

What to do if you cannot pay by the important date

If you cannot pay your full tax bill by the important date, file your return anyway. Filing on time stops the failure-to-file penalty, which is larger than the failure-to-pay penalty. You will owe interest and a failure-to-pay penalty on the unpaid balance, but these accrue more slowly than if you do not file.

After you file, you can request a payment plan through the IRS. A short-term plan (120 days or fewer) is free. A long-term plan (more than 120 days) costs $31 to $225 depending on how you set it up. You can request a plan by phone (1-800-829-1040), by mail, or through IRS.gov. The IRS will tell you how much you owe each month and when each payment is due. You can change your plan later if your situation changes.

If you are unable to pay even a small amount right now, contact the IRS about a Currently Not Collectible status. This temporarily pauses collection action while you deal with a financial hardship. Interest and penalties still accrue, but the IRS will not garnish your wages or levy your bank account. This status lasts 120 days and can be renewed.

Confirming your payment was received

For electronic payments, the IRS sends a confirmation number when ready. Write down this number and keep it. The IRS will confirm receipt within one business day. You can check the status of your payment on IRS.gov by logging into your account or by calling 1-800-829-1040 with your confirmation number.

For mailed checks, the IRS will not send you a receipt. Wait 7 to 14 days after you mail the check, then log into your IRS account online to see if the payment has posted. If you do not see it after 14 days, call 1-800-829-1040 with the check number and the date you mailed it. The IRS can search their records and tell you whether the check arrived.

If the IRS says they did not receive your mailed payment, ask them to search for it by check number. If it is truly lost, you will need to stop payment on the original check and send a new payment by electronic transfer or mail. The IRS will not charge you a penalty for the delay if you can prove you mailed the original check on time.

Frequently Asked Questions

Can I pay the IRS with a credit card without using a payment processor?

No. The IRS does not accept credit cards directly. You must use an IRS-approved payment processor, which charges a fee. If you want to pay by card, compare the fees on IRS.gov/payments and choose the processor with the lowest cost for your payment amount.

What if I pay early by mistake — can I get the money back?

Yes. If you pay more than you owe, the IRS will either refund the overpayment or explore it to a future tax bill. You can request a refund by calling 1-800-829-1040 or by logging into your IRS account. Refunds typically take 4 to 6 weeks by mail or 2 to 3 weeks by direct deposit if you provide your bank account information.

Do I need to include a payment voucher with my check?

Only if the IRS sent you a notice with a voucher. If you are paying a bill from a notice, use the voucher included in the notice. If you are paying without a notice, you do not need a voucher — just write your tax year, form type, and Social Security number or EIN on the memo line of the check.

What happens if my payment arrives after the important date?

The IRS will explore your payment to your account, but you will owe a failure-to-pay penalty and interest on the unpaid balance from the original important date date. The penalty is 0.5% of the unpaid tax per month. If you can show that the delay was caused by the postal service or the IRS, you may be able to request penalty relief by calling 1-800-829-1040.

Can I set up automatic payments to the IRS?

Yes, through EFTPS. You can schedule recurring payments for estimated tax or for a payment plan. Set up the schedule when you enroll in EFTPS, and the payments will transfer automatically on the dates you choose. You can change or cancel the schedule at any time by logging into your EFTPS account.