The IRS accepts payments through five main channels: the IRS website, phone, mail, a tax professional, or an authorized payment processor
The fastest and most direct route is the IRS website at irs.gov/payments, where you can pay by bank account debit, credit card, or debit card in real time. You will need your Social Security number or employer identification number, the tax year you are paying for, and either your filing status or the amount you owe. The IRS processes electronic payments the same day you submit them.
If you prefer not to use the website, you can call the IRS at 1-800-829-1040 during business hours to arrange a payment over the phone. A representative will walk you through the same information and can set up a one-time payment or a payment plan. You can also mail a check or money order to the IRS address listed on your tax notice, though mail payments take 7 to 10 business days to reach the IRS and post to your account.
A certified tax professional — a CPA, enrolled agent, or tax attorney — can submit a payment on your behalf using their own credentials. This route is useful if you are working with someone to resolve a larger tax issue, but it does not change the payment methods available or the timing.
Key Takeaways
- Electronic payments through irs.gov/payments post the same day you submit them, while mailed checks take 7 to 10 business days to clear.
- You will need your Social Security number or business tax ID, the tax year, and your filing status or the amount owed before you start.
- Credit and debit card payments through the IRS website incur a processing fee charged by the payment processor, not the IRS.
- If you cannot pay in full, you can set up a payment plan through the IRS website or by phone, which allows you to pay over time with interest and penalties.
- Payments made after the tax important date are subject to failure-to-pay penalties and interest that accrue daily until the balance reaches zero.
Payment methods and processing fees
Bank account debit (also called an electronic federal tax payment system, or EFTPS, transfer) has no fee and is the least expensive way to send money to the IRS. The IRS processes the payment the same day you submit it. You can set this up on the IRS website or through EFTPS.gov, which is the IRS's dedicated payment platform.
Credit cards and debit cards carry a processing fee that varies by the payment processor you choose. The IRS website lists three authorized processors — Worldpay, ACI Payments, and Paymetrics — and each charges a different percentage of the amount you are paying. Fees typically range from 1.87 percent to 2.35 percent. For example, a $5,000 payment by credit card might cost $94 to $118 in fees on top of the $5,000 itself. The processor, not the IRS, collects this fee.
Money orders and checks sent by mail have no fee but take longer to process. The IRS recommends writing your Social Security number, tax year, and form type (such as 1040) on the front of the check so it reaches the correct account. Mail payments should be sent to the address on your tax notice or bill.
Setting up a payment plan if you cannot pay in full
The IRS offers two types of payment plans: a short-term plan and an installment agreement. A short-term plan lets you delay payment for up to 180 days with no setup fee, but interest and penalties continue to accrue during that time. This option is useful if you expect to have the money within a few months.
An installment agreement lets you pay what you owe in monthly installments over a longer period. The IRS charges a setup fee (typically $31 to $225 depending on how you set it up) and continues to charge interest and penalties on the unpaid balance each month. You can set up an installment agreement on the IRS website, by phone, or by mail. The IRS will tell you the monthly amount based on how long you want to spread the payments.
If you set up a payment plan, you must continue to file your tax return on time each year, even if you still owe from a prior year. Missing a payment on your plan can result in the IRS canceling the agreement and demanding the full remaining balance when ready.
Timing: when the IRS considers a payment received
The date the IRS receives your payment determines whether you owe a failure-to-pay penalty. Electronic payments submitted through the IRS website or EFTPS are considered received on the day you submit them, even if the money does not leave your bank account until the next business day. This means you can submit an electronic payment on April 15 and it counts as on-time, even if your bank processes it on April 16.
Mailed payments are considered received on the date the IRS receives them, not the date you mail them. The IRS recommends mailing at least one week before the important date to account for postal delays. If you mail a check on April 10 but the IRS does not receive it until April 20, the payment is late and subject to penalties.
If you are paying for multiple tax years, the IRS applies your payment to the oldest tax year first unless you specify otherwise. You can request that a payment go to a specific year by writing a note with your check or by contacting the IRS directly.
What happens if you pay late
Payments received after the tax important date are subject to two charges: a failure-to-pay penalty and interest. The failure-to-pay penalty is 0.5 percent of the unpaid tax for each month or part of a month the tax remains unpaid, up to a maximum of 25 percent. Interest accrues daily at a rate set by the IRS each quarter, currently around 8 percent per year (though this changes).
Both the penalty and interest are calculated on the unpaid balance, so the longer you wait, the more you owe. For example, a $10,000 tax bill paid six months late will include roughly $300 in failure-to-pay penalties plus interest charges. These amounts are added to your account automatically; you do not have to do anything to incur them.
If you have a valid reason for paying late — such as a serious illness or natural disaster — you may be able to request that the IRS abate (remove) the failure-to-pay penalty. You would need to contact the IRS directly with documentation of the reason. Interest, however, cannot be removed.
Confirming your payment and tracking its status
After you submit an electronic payment, the IRS provides a confirmation number when ready. Write this number down or save the confirmation email. You can use this number to track your payment on the IRS website for up to 120 days after submission.
If you mailed a check, you can track its status by calling the IRS at 1-800-829-1040 or by checking your IRS account online at irs.gov/account. The IRS account tool shows your balance, payment history, and any notices sent to you. It typically takes 7 to 10 business days for a mailed payment to appear in your account.
If a payment does not appear in your account within the expected timeframe, contact the IRS before assuming it was lost. The IRS can search for a missing payment using your confirmation number (for electronic payments) or the amount and date you mailed it (for checks).
Frequently Asked Questions
Can I pay the IRS with a credit card without a fee?
No. Credit card payments through the IRS website always include a processing fee charged by the payment processor, typically 1.87 to 2.35 percent of the amount you are paying. Bank account debit and mailed checks have no fee. If you want to use a credit card to earn rewards, you would pay the fee on top of your tax bill.
What if I pay more than I owe?
The IRS will credit the overpayment to your next year's tax bill or issue you a refund, depending on what you request. You can specify your preference when you make the payment, or you can contact the IRS later to change it. Refunds typically take 21 days to arrive by mail or direct deposit.
Do I need to include a payment stub or form with my check?
No form is required, but you should write your Social Security number, tax year, and form type (such as 1040) on the front of the check so the IRS routes it to the correct account. If you have a payment stub from a notice, you can include it, but it is not necessary.
Can I set up a payment plan if I owe back taxes from multiple years?
Yes. An installment agreement covers all tax years you owe. The IRS will calculate a single monthly payment that covers all of them. You can request that payments be applied to specific years, but the IRS typically applies them to the oldest year first.
What if I cannot afford the monthly payment the IRS suggests?
Contact the IRS at 1-800-829-1040 to discuss your situation. The IRS can lower the monthly payment amount, though this extends the length of the plan and increases the total interest you pay. You may also be able to request a temporary pause on payments if you are experiencing financial hardship.