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, in person at a payment kiosk, or through a tax professional

The method you choose depends on how much you owe, how quickly you need to pay, and whether you want a record of payment before the important date. Online payment is fastest and gives you when ready confirmation. Mail and in-person payments take longer to process, so the IRS must receive them by the important date date itself — not the postmark date. Phone payments work the same day but charge a fee. Each method has different cutoff times, so timing matters if your important date is soon.

You will need your Social Security number or employer identification number, the tax year the payment covers, and the amount you owe. If you are paying a balance from a filed return, have that return handy. If you are making an estimated tax payment, you will need to know which quarter it covers.

Key Takeaways

  • IRS Direct Pay and EFTPS are free online options, but Direct Pay is simpler if you are paying once; EFTPS is better if you make regular payments.
  • Phone payments process the same day but charge a fee of roughly 2 percent, while online payments have no fee.
  • Mail and in-person payments must arrive by the important date date itself, not the postmark date, so plan for processing time.
  • The IRS processes payments in the order they arrive, so paying early protects you if there is a delay in the system.

Online payment through IRS Direct Pay or EFTPS

IRS Direct Pay is the simplest online route if you are making a one-time payment. You go to IRS.gov, enter your tax information and bank account details, and schedule the payment for any date up to the important date. The payment is free. You receive a confirmation number when ready, and the IRS withdraws the money from your bank account on the date you choose. This confirmation number is your proof of payment.

The Electronic Federal Tax Payment System (EFTPS) is the IRS's older online system. It requires you to enroll first — enrollment takes about a week — but once you are set up, you can make payments whenever you need to without re-entering your bank details each time. EFTPS is free and works the same way as Direct Pay, but the enrollment step makes it better suited to people who pay the IRS regularly, such as self-employed workers making quarterly estimated payments.

Both systems let you schedule payments up to 120 days in advance. Both process payments overnight, so if you pay on a Friday, the money typically leaves your account on Monday. The IRS receives the payment the next business day after that.

Phone payments and credit card payments

You can pay by phone by calling the IRS at 1-800-829-1040. A representative will take your payment information over the phone and process it the same day. Phone payments charge a fee — the amount varies by payment processor but is roughly 2 percent of the payment. For a $5,000 payment, expect to pay around $100 in fees. This fee is separate from any tax you owe.

You can also pay by credit card or debit card through a third-party payment processor. The IRS does not accept cards directly; instead, it contracts with companies like PayPal, Stripe, and others to handle card payments. You go to IRS.gov, find the approved payment processors, and choose one. Each processor charges its own fee, typically 1.87 to 2.35 percent of the payment. You receive a confirmation number from the processor, which is your proof of payment.

Card payments process the same day you make them. The IRS receives the payment within one business day. This method is useful if you do not have a bank account or prefer not to share your account number online.

Mail and in-person payment options

You can mail a check or money order to the IRS. The address depends on where you live; IRS.gov lists the correct mailing address by state. Include a payment voucher with your check — you can print Form 1040-V from IRS.gov, fill in your name, address, Social Security number, the tax year, and the amount, and mail it with your payment. The IRS will not process your payment without this information.

Mail payments take 7 to 14 days to arrive and process. The IRS considers the payment received on the date it arrives at the IRS office, not the date you mail it. If your important date is April 15 and you mail on April 10, the payment may not arrive until after the important date. For this reason, mail is the slowest and riskiest option if your important date is near.

Some IRS offices have payment kiosks where you can pay in person with cash, check, or card. These are not available at all locations. Call your local IRS office or check IRS.gov to see if one is near you. In-person payments are processed the same day and give you a receipt on the spot.

Payment important date and what happens if you miss one

Tax return payments are due on April 15 unless that date falls on a weekend or holiday, in which case the important date moves to the next business day. Estimated tax payments are due on April 15, June 15, September 15, and January 15 of the following year. If you owe taxes from a prior year, the IRS will tell you the important date when it sends you a notice.

If you cannot pay by the important date, you can still pay late, but the IRS will charge you a failure-to-pay penalty and interest on the unpaid amount. The penalty is 0.5 percent of the unpaid tax per month, up to 25 percent total. Interest accrues daily at a rate set quarterly by the IRS — it was 8 percent annually as of 2024, but this rate changes. The longer you wait to pay, the more interest and penalties accumulate.

If you owe a large amount and cannot pay in full, you can set up a payment plan with the IRS. Short-term plans (120 days or less) have no setup fee. Long-term installment agreements charge a setup fee of $31 to $225 depending on how you set it up and how much you owe. The IRS will deduct your payment automatically from your bank account each month on a date you choose.

Keeping proof of your payment

Save your confirmation number from whichever payment method you use. For online payments, screenshot or print the confirmation page. For phone payments, write down the confirmation number the representative gives you. For card payments through a processor, save the receipt. For mail payments, keep a copy of the check or money order and the mailing receipt from the post office.

The IRS can take several weeks to post a payment to your account, especially if you paid by mail. During this time, if you check your account online, it may still show a balance owed. This does not mean your payment was not received — it means the IRS has not yet processed it. Your confirmation number proves you paid on time. If the IRS ever claims you did not pay, your confirmation number and receipt are your evidence.

Frequently Asked Questions

What time do online payments need to be made by to count as on-time?

IRS Direct Pay and EFTPS accept payments scheduled up to 11:59 p.m. Eastern Time on the important date date. If you schedule a payment for April 15 at 11:59 p.m. ET, it counts as an on-time payment even if it does not leave your bank account until the next day. Phone and card payments must be completed by 11:59 p.m. ET on the important date date.

Can I pay someone else's taxes?

Yes. You will need their Social Security number or employer identification number and the tax year the payment covers, but you do not need their permission to pay. The payment will be credited to their account. This is common for parents paying their adult children's taxes or spouses paying jointly.

What if I overpay by mistake?

The IRS will hold the overpayment and credit it to next year's taxes, or you can request a refund. You can choose which option you want when you make the payment, or you can change your choice later by calling the IRS or filing an amended return.

Do I need to pay penalties and interest separately from the tax itself?

No. When you make a payment, the IRS applies it first to penalties, then to interest, then to the tax itself. You can pay the total amount owed in one payment, and the IRS will sort out where each dollar goes. If you want to pay only the tax and dispute the penalties, you will need to contact the IRS separately.