Ways to pay the IRS

The IRS accepts payment through several channels, each with different processing times and fees. You can pay online through the IRS website, by phone, by mail, or in person at a local IRS office. The fastest route is usually online payment, which processes the same day you submit it. Phone and mail payments take longer — typically 5 to 10 business days to post to your account.

The method you choose depends on how quickly you need the payment recorded and whether you have a balance due on a tax return, an installment agreement, or a notice from the IRS. Each method requires different information, and some charge a fee while others do not.

Key Takeaways

  • Online payment through IRS.gov is free and processes the same day, making it the fastest way to pay if you have internet access.
  • Phone payments through an IRS representative or automated system take 5 to 10 business days to post but do not charge a fee.
  • Mail payments require a check or money order and take 2 to 3 weeks to arrive and post, so send them early if you have a important date.
  • Payment plans and installment agreements have their own payment methods, and missing a payment can trigger penalties and interest.
  • The IRS charges a fee for payments made through third-party payment processors, but not for direct IRS channels.

Online payment through IRS.gov

The IRS Direct Pay system on IRS.gov lets you pay from your bank account at no cost. You enter your Social Security number or employer identification number, the tax year, and the amount owed. The system confirms the payment when ready and gives you a confirmation number. The payment posts to your IRS account the same business day.

Direct Pay works for federal income tax, self-employment tax, estimated tax payments, and payments on installment agreements. You do not need to create an account or log in — each payment is a one-time transaction. The IRS processes payments Monday through Friday, so a payment submitted on Friday evening will post on Monday.

If you prefer to use a credit or debit card instead of a bank account, the IRS does not accept cards directly. Instead, you use a third-party payment processor — the IRS website lists approved processors. These processors charge a fee (usually 1.87% to 2.35% of the payment amount) that you pay in addition to what you owe the IRS.

Phone payment

You can pay by phone through an automated system or by speaking to an IRS representative. The automated system is available 24 hours a day, 7 days a week. You call 1-800-829-1040 and follow the prompts to enter your tax information and payment amount. The system accepts payment from a checking or savings account only — not credit or debit cards.

If you speak to a representative, you can call during business hours (usually 7 a.m. to 7 p.m. Monday through Friday, Eastern time). A representative can answer questions about what you owe and help you set up a payment plan if you cannot pay in full. Phone payments do not charge a fee, but they take 5 to 10 business days to post to your account.

Mail payment

You can mail a check or money order to the IRS. The address depends on where you live and what type of tax you owe. The IRS website has a list of mailing addresses by state. Include your Social Security number or employer identification number on the check or money order, and include a copy of the notice or bill you received.

Mail payments take 2 to 3 weeks to arrive at the IRS processing center, and another 1 to 2 weeks to post to your account. If you have a important date — such as a payment due date on an installment agreement or a notice — mail your payment at least 3 weeks early. The IRS considers a payment on time if it is postmarked by the due date, even if it arrives later.

Payment plans and installment agreements

If you cannot pay what you owe in full, you can set up a payment plan with the IRS. A short-term payment plan lets you delay payment for up to 120 days at no cost. A long-term installment agreement spreads payments over months or years and charges a setup fee (usually $31 to $225, depending on how you set it up) plus interest and penalties on the unpaid balance.

Once you have an installment agreement, you make monthly payments on a schedule the IRS sets. You can pay using any of the methods above — online, by phone, or by mail. If you miss a payment, the IRS may terminate the agreement and demand the full balance when ready. The agreement letter will specify the due date and payment amount each month.

What information you need to pay

Before you pay, gather the following: your Social Security number or employer identification number, the tax year the payment covers, and the amount you owe. If you are paying on a notice from the IRS, have the notice in front of you — it usually shows the amount due and the due date.

If you are paying through the mail, also include a copy of the notice or bill. If you are setting up a payment plan, the IRS will ask about your income and expenses to determine how much you can pay each month. Have recent pay stubs or bank statements available if you are speaking to a representative.

Fees and interest on unpaid balances

The IRS charges interest on any balance you do not pay by the due date. The interest rate changes quarterly and is the federal short-term rate plus 3%. As of early 2024, the rate is around 8% per year, but it varies. Interest accrues daily on the unpaid balance.

The IRS also charges a failure-to-pay penalty of 0.5% per month on the unpaid balance, up to 25% total. If you set up a payment plan, the penalty rate drops to 0.25% per month. These penalties and interest are added to what you owe, so the longer you delay, the more you will owe in total.

Frequently Asked Questions

Can I pay the IRS with a credit card?

The IRS does not accept credit cards directly through IRS.gov. You can use a credit card through a third-party payment processor listed on the IRS website, but the processor charges a fee of 1.87% to 2.35% of the payment amount on top of what you owe.

What happens if I pay late?

The IRS charges interest and penalties on any unpaid balance after the due date. Interest accrues daily at a rate that changes quarterly (currently around 8% per year). A failure-to-pay penalty of 0.5% per month is also added, up to 25% total. If you set up a payment plan, the penalty rate is lower at 0.25% per month.

How do I know if my payment went through?

If you pay online through Direct Pay, you receive a confirmation number when ready. If you pay by phone, the automated system gives you a confirmation number. Mail payments take 2 to 3 weeks to arrive and another 1 to 2 weeks to post. You can check your payment status on IRS.gov by logging into your account or calling 1-800-829-1040.

Can I change my payment method after I start a payment plan?

Yes. You can switch between online, phone, and mail payments at any time. Your installment agreement letter will show the current payment method and due date. Contact the IRS if you want to change how you pay each month, or straightforward use a different method for your next payment.

What if I overpay the IRS?

If you pay more than you owe, the IRS will either refund the overpayment or explore it to a future tax year, depending on what you request. You can specify your preference when you pay. Refunds are usually issued within 2 to 3 weeks if you paid by bank account, or 4 to 6 weeks if you paid by check or money order.