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

The method you choose depends on how quickly you need to pay, whether you want a record of payment, and what information you have on hand. Online payment is fastest and gives you when ready confirmation. Mail works if you prefer paper records. Phone and in-person options exist but are less common for individual taxpayers. Each method requires your Social Security Number or Individual Taxpayer Identification Number (ITIN), your tax year, and the amount you owe.

The IRS does not charge a fee for payments made through IRS Direct Pay or EFTPS. Third-party payment processors — companies that handle the transaction on the IRS's behalf — may charge a convenience fee, usually between $2 and $4 depending on the processor and payment method. You decide whether to pay the fee; it is not required by the IRS.

Key Takeaways

  • IRS Direct Pay is free, online, and gives you a confirmation number when ready; you can schedule a payment up to 120 days in advance.
  • EFTPS is also free and works for recurring or one-time payments, but requires you to enroll at least one business day before your first payment.
  • Third-party payment processors charge a convenience fee but may offer more payment methods, such as credit cards or debit cards, than the IRS's own systems.
  • Mailed payments should include a payment voucher (Form 1040-V for individual income tax) and reach the IRS by the payment important date to avoid penalties.
  • If you owe a large amount or cannot pay in full, you can set up a payment plan through the IRS or request a short-term extension.

Paying Online Through IRS Direct Pay

IRS Direct Pay is the fastest and most straightforward method for most people. You go to irs.gov, click on the payment option, and enter your tax information. The system asks for your Social Security Number or ITIN, filing status, the tax year you owe for, and the amount. You then choose your payment date — you can pay when ready or schedule a payment up to 120 days in advance. The IRS sends you a confirmation number on screen, which you should save or print.

Direct Pay works with bank accounts only; you cannot use a credit or debit card. You will need your bank's routing number and your account number. The payment typically posts to the IRS within one business day. There is no fee charged by the IRS, and there is no third party involved, so no convenience fee either.

Direct Pay is best if you know your exact tax liability, have a bank account, and want the simplest path. The downside is that it only accepts bank transfers, so if you want to pay by credit card or debit card, you will need to use a third-party processor instead.

Paying Through EFTPS (Electronic Federal Tax Payment System)

EFTPS is the IRS's system for recurring or one-time payments, and it is free like Direct Pay. The difference is that EFTPS requires you to enroll first — you cannot pay the same day you sign up. Enrollment takes one business day, so you must register at least one day before you want to make your first payment.

To enroll, go to eftps.gov and provide your Social Security Number or ITIN, date of birth, and mailing address. The IRS mails you a Personal Identification Number (PIN) within two weeks. Once you have your PIN, you can log in and schedule payments. Like Direct Pay, EFTPS works with bank accounts and lets you schedule payments up to 120 days ahead.

EFTPS is useful if you make quarterly estimated tax payments or expect to owe taxes regularly. You can set up a payment schedule and reuse it each quarter. It is also useful if you prefer a separate system from the main IRS website. The main drawback is the enrollment delay — if you need to pay within the next few days, Direct Pay is faster.

Paying by Credit Card or Debit Card Through a Third-Party Processor

If you want to pay by credit card or debit card, you must use a third-party payment processor. The IRS does not accept credit or debit cards directly, but it has approved several processors to handle these payments on its behalf. The major processors are Authorize.Net, PayPal, and Worldpay. Each charges a convenience fee, usually $2 to $4 depending on the payment method and the processor.

To pay through a processor, go to irs.gov and look for the link to approved payment processors. You will be taken to the processor's website, where you enter your tax information and payment method. The processor handles the transaction and sends a confirmation to you and the IRS. The fee is added to your payment, so if you owe $500 and the fee is $3, you pay $503 total.

Using a processor makes sense if you want to earn credit card rewards or if you do not have a bank account. The fee is a trade-off for that convenience. If you are paying a large amount, the fee percentage is small; if you are paying a small amount, the fee may not be worth it.

Paying by Mail

To pay by mail, you need a payment voucher. For individual income tax, use Form 1040-V. You can read it from irs.gov, or the IRS may have mailed it to you with your tax notice. Fill in your name, address, Social Security Number, the tax year, and the amount you are paying. Include a check or money order made out to "United States Treasury" and mail both the voucher and payment to the address shown on the form.

The address varies by state, so check the Form 1040-V instructions or irs.gov to find the correct mailing address for your location. Mail your payment so it arrives by the payment important date — the IRS uses the postmark date, not the date it receives the payment, so if your important date is April 15 and you mail it on April 14, it counts as on time even if it arrives on April 20.

Mailed payments take longer to process than online payments, usually two to three weeks. If you need a record that the IRS received your payment, keep a copy of the voucher and the cancelled check or money order receipt. Mailing is useful if you prefer paper records or do not have internet access, but it is slower and riskier than online payment.

Paying by Phone

You can pay by phone by calling the IRS at 1-800-829-1040. Have your Social Security Number or ITIN, filing status, tax year, and the amount you owe ready. The IRS representative will take your bank account information and process the payment over the phone. This is free through the IRS's own phone system, but some third-party processors also accept phone payments and may charge a convenience fee.

Phone payment is slower than online payment and requires you to wait on hold. It is useful if you do not have internet access or prefer to speak with someone, but most people find online payment faster and easier. The IRS's phone lines are often busy, especially during tax season, so expect a wait.

Setting Up a Payment Plan if You Cannot Pay in Full

If you owe more than you can pay right now, you can set up a payment plan with the IRS. A payment plan lets you pay your tax debt in monthly installments. There are two types: a short-term extension and an installment agreement.

A short-term extension gives you up to 180 days to pay in full with no formal agreement. You straightforward request the extension, and the IRS may grant it. This works if you expect to have the money within six months.

An installment agreement is a formal plan where you pay a set amount each month for a set period. The IRS charges a setup fee (usually $31 to $225 depending on how you set it up) and interest on the unpaid balance. You can request an installment agreement online through the IRS website, by phone, or by mail. The IRS will tell you the monthly payment amount based on what you owe and how long you want to pay.

What Happens if You Miss a Payment important date

If you do not pay by the important date, the IRS charges a failure-to-pay penalty and interest on the unpaid amount. The penalty is usually 0.5% of the unpaid tax per month, and interest accrues daily. These charges add up quickly, so it is better to pay late than not to pay at all — a late payment still stops the penalty from growing as fast as it would if you never paid.

If you cannot pay by the important date, contact the IRS before the important date to request an extension or payment plan. The IRS is more willing to work with you if you reach out first rather than waiting until after the important date passes. You can request an extension or payment plan online, by phone, or by mail.

Frequently Asked Questions

Can I pay the IRS with a credit card?

Yes, but only through a third-party payment processor, not directly through the IRS. The processor charges a convenience fee of $2 to $4. The IRS's own systems (Direct Pay and EFTPS) accept bank transfers only.

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

Online payments through Direct Pay or EFTPS typically post within one business day. Mailed payments take two to three weeks. Phone payments post within one to two business days. The IRS uses the payment date you choose, not the date it receives the payment, so scheduling a payment in advance does not delay when it counts.

What if I pay the wrong amount or pay twice by mistake?

If you overpay, the IRS will refund the excess or credit it toward future taxes you owe. If you underpay, the IRS will send you a notice asking for the remaining balance. If you pay twice by mistake, contact the IRS and explain the error; they will refund the duplicate payment.

Do I need to enroll in EFTPS before I can use it?

Yes, EFTPS requires enrollment at least one business day before your first payment. Direct Pay does not require enrollment — you can pay the same day you visit the website. If you need to pay within a day or two, use Direct Pay instead.

What should I do if I cannot pay my full tax bill?

Contact the IRS to request a short-term extension (up to 180 days) or an installment agreement (monthly payments over a longer period). You can request either online, by phone, or by mail. The IRS charges a setup fee for an installment agreement and interest on the unpaid balance, but a payment plan stops the failure-to-pay penalty from growing as quickly.