How to Pay Your Federal Income Tax to the IRS

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

You can pay federal income tax directly to the IRS without going through a third party. The method you choose depends on whether you owe taxes on a return you've filed, need to make an estimated quarterly payment, or are correcting a prior year's payment. Each route has different timing, confirmation methods, and record-keeping steps.

The IRS does not charge a fee for payments made through IRS Direct Pay or EFTPS. Phone and mail payments are also free. If you pay through a tax professional or a third-party payment processor, that processor may charge a convenience fee — the IRS does not set or receive these fees.

Key Takeaways

IRS Direct Pay is the fastest free option if you file electronically and want to pay when ready online without creating an account.
EFTPS requires advance registration but lets you schedule payments days or weeks in advance and works for estimated quarterly payments.
Phone payments through the IRS automated system are free and give you a confirmation number on the call, but you must provide your bank account or debit card details verbally.
Mail payments take two to three weeks to reach the IRS and require you to include a payment voucher with your check or money order.
The payment important date is usually April 15 for tax year returns, but estimated payments have their own quarterly due dates: April 15, June 15, September 15, and January 15.

IRS Direct Pay: paying online without an account

IRS Direct Pay is a free online payment system that does not require you to create an account or log in. You visit the IRS website, enter your Social Security Number or Employer Identification Number, filing status, and the amount you owe, then authorize a bank transfer or debit card charge. The payment posts within one business day.

Direct Pay works for payments tied to a specific tax return you've filed or for amended returns. It does not work for estimated quarterly payments — those require EFTPS. You receive a confirmation number when ready after authorizing the payment, which you should save for your records.

Direct Pay is available year-round during extended hours. The IRS website lists the exact hours, which vary slightly by day. If you attempt to pay outside those hours, the system will tell you when it reopens.

EFTPS: scheduling payments in advance

The Electronic Federal Tax Payment System (EFTPS) is a free IRS system that requires you to register in advance — registration takes about a week. Once enrolled, you can log in and schedule a payment for any date up to 120 days in the future. EFTPS is the only free IRS method for making estimated quarterly tax payments.

To register for EFTPS, you provide your Social Security Number or EIN, bank account information, and a PIN. The IRS mails an enrollment confirmation to your address on file. You can then log in and schedule payments online or by phone. Payments scheduled for a future date will post on the date you choose, as long as you schedule them by 2 p.m. Eastern Time the business day before.

EFTPS also allows you to view your payment history and print confirmation records. If you need to cancel a scheduled payment, you must do so by 2 p.m. Eastern Time the business day before the payment date.

Paying by phone through the IRS automated system

The IRS operates a free automated phone payment system. You call the number listed on your tax notice or the IRS website, provide your Social Security Number or EIN, and authorize a payment from your checking or savings account or debit card. The system gives you a confirmation number before the call ends.

Phone payments are processed the same day you call if you call before 8 p.m. Eastern Time. Payments made after 8 p.m. are processed the next business day. You do not need to register in advance, but you must have your bank account or debit card information ready when you call.

Write down the confirmation number and the date and time of your call. The IRS uses these details to track your payment if you need to verify it later.

Paying by mail with a check or money order

You can mail a check or money order to the IRS along with a payment voucher. The voucher is a form that tells the IRS which tax year and which taxpayer the payment belongs to. If you filed a return and received a notice showing what you owe, that notice usually includes a payment voucher you can tear off and mail with your payment.

If you do not have a voucher, you can read Form 1040-V (Payment Voucher) from the IRS website or request one by phone. Write your Social Security Number, the tax year, and the amount on the check itself. Mail the check, voucher, and any supporting documents to the IRS address listed on the voucher — this address varies by state and filing type.

Mail payments typically take two to three weeks to reach the IRS and be posted to your account. The IRS considers a payment on time if it is postmarked by the due date, even if it arrives later. Keep a copy of the voucher and a record of the mailing date for your records.

Estimated quarterly tax payments and their important date

If you are self-employed, have investment income, or do not have taxes withheld from your pay, you may owe estimated quarterly payments. These are due on April 15, June 15, September 15, and January 15 of the following year. The January 15 payment covers the fourth quarter of the prior year.

You can make estimated payments through EFTPS or by mail using Form 1040-ES (Estimated Tax Worksheet). You cannot use IRS Direct Pay for estimated payments. If you miss a quarterly important date, you can still pay, but you may owe a penalty and interest on the late amount.

The IRS does not send notices for estimated payments — it is your responsibility to calculate what you owe and pay on time. If you are unsure of the amount, a tax professional can help you estimate based on your income and expected tax liability.

Tracking your payment and getting confirmation

Each payment method provides a confirmation number or receipt. For online payments through Direct Pay or EFTPS, save the confirmation number and the date. For phone payments, write down the confirmation number given at the end of the call. For mail payments, keep a copy of the voucher and proof of mailing.

You can check the status of your payment on the IRS website using the "Where's My Refund?" tool or by calling the IRS. Payments typically post within one to three business days of the IRS receiving them. If you do not see your payment posted after that time, contact the IRS with your confirmation number.

The IRS also sends a payment confirmation letter by mail several weeks after your payment posts. This letter shows the amount paid, the date received, and the tax year it was applied to. Keep this letter with your tax records.

Frequently Asked Questions

What if I cannot pay the full amount I owe by the important date?

You can pay part of what you owe by the important date and the rest later, but you will owe interest and penalties on the unpaid balance from the due date forward. The IRS also offers payment plans and short-term extensions if you contact them. Paying something by the important date is better than paying nothing, because it reduces the penalty.

Can I pay someone else's taxes, like my spouse's or my child's?

Yes, but you must include the taxpayer's Social Security Number and the tax year on the payment so the IRS knows whose account to credit. If you are paying by mail, write this information clearly on the check. If you are paying online, the system will ask you to enter the taxpayer's information before processing the payment.

What happens if I overpay my taxes?

If you pay more than you owe, the IRS will either refund the overpayment or explore it to a future tax year at your request. You can choose which option when you file your return or contact the IRS after your payment posts. Refunds are typically issued within four to six weeks.

Is there a maximum amount I can pay online?

IRS Direct Pay and EFTPS do not have stated maximum payment amounts, but some banks may limit the size of a single transfer. If your payment is very large, contact your bank first to confirm they will process it, or split the payment into multiple transactions.

What if the payment important date falls on a weekend or holiday?

If the important date falls on a Saturday, Sunday, or federal holiday, the IRS extends the important date to the next business day. For example, if April 15 is a Saturday, the important date moves to Monday, April 17. The IRS website and your tax notice will show the actual important date for your situation.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.