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 at a retail location.

The method you choose depends on whether you owe taxes on a return you've filed, need to make an estimated tax payment, or are paying a balance from a notice the IRS sent you. Each route has different processing times, fees, and confirmation steps. Some methods let you schedule a payment for a future date; others process when ready.

You'll need your Social Security number or Individual Taxpayer Identification Number, the tax year the payment covers, and the amount you're sending. If you're paying a balance from an IRS notice, have that notice nearby — it often contains a payment code that speeds processing.

Key Takeaways

  • IRS Direct Pay and EFTPS are free and let you schedule payments up to 120 days in advance, but Direct Pay works only if you filed a return with the IRS first.
  • Phone payments (1-800-829-1040) charge a fee through a third-party processor and process the same day, but you cannot schedule ahead.
  • Mail payments take 7 to 10 business days to reach the IRS and require a payment voucher (Form 1040-ES for estimated taxes or the voucher from your notice) sent with your check.
  • Retail payments at MoneyGram or Western Union locations charge a fee and process within one business day, but you must know your IRS notice number or tax identification information.
  • Tax professionals and authorized representatives can submit payments on your behalf using EFTPS or IRS e-Services if you've given them power of attorney.

IRS Direct Pay: Free online payments without a third party

IRS Direct Pay is a free service that lets you pay directly from your bank account through the IRS website. You do not need to create an account or provide credit card information. The IRS pulls the money from your checking or savings account on the date you choose.

To use Direct Pay, go to irs.gov/payments and select "IRS Direct Pay". You'll enter your Social Security number, filing status, and the amount owed. The system will show you available payment dates up to 120 days in the future. You then provide your bank routing number and account number — the same information you'd write on a check.

Direct Pay works only if you have filed a tax return with the IRS before. If you're making your first payment and haven't filed a return yet, you'll need to use EFTPS, phone payment, or mail instead. The IRS confirms your payment when ready after you submit it and sends a confirmation number to your screen.

EFTPS: The federal system for recurring or scheduled payments

The Electronic Federal Tax Payment System (EFTPS) is a free service run by the U.S. Department of the Treasury. It's designed for people who make regular payments — such as estimated quarterly taxes — or who want to schedule payments well in advance. You can schedule payments up to 120 days ahead.

To enroll in EFTPS, visit eftps.gov and create an account using your Social Security number or Employer Identification Number. The enrollment process takes about 5 to 10 minutes. Once enrolled, you can log in and schedule payments from your bank account at any time. EFTPS sends a confirmation number after each payment is submitted.

EFTPS works whether or not you've filed a return with the IRS, making it useful if you're self-employed or paying estimated taxes for the first time. The system also lets you view a history of all payments you've made through EFTPS, which is helpful if you need to verify a payment later.

Phone payments: Same-day processing with a fee

You can pay by phone by calling 1-800-829-1040 (the main IRS line) and selecting the payment option. The IRS will connect you to a third-party payment processor — either Payer Services or Official Payments Corporation, depending on the day and time you call. The processor charges a fee, typically between $2.50 and $15 depending on the amount and the processor.

Phone payments process the same day you make them. You'll need your Social Security number, the tax year the payment covers, and the amount you're sending. If you're paying a balance from an IRS notice, have the notice number ready. The processor will give you a confirmation number at the end of the call.

Phone payments do not let you schedule ahead — the money is taken from your account when ready. This method is useful if you need to pay quickly and prefer not to use a computer, but the fee makes it more expensive than Direct Pay or EFTPS.

Mail payments: Slower but no fee or account requirements

You can mail a check or money order to the IRS along with a payment voucher. The address depends on where you live and what type of payment you're making. If you received an IRS notice about a balance due, that notice includes the mailing address and a payment voucher you should send with your check.

For estimated tax payments, use Form 1040-ES (the estimated tax form for individuals). Print the payment voucher from the form, write your Social Security number and the tax year on your check, and mail both together. The IRS website lists mailing addresses by state at irs.gov/payments.

Mail payments typically take 7 to 10 business days to reach the IRS and be posted to your account. There is no fee, but the delay means you should mail your payment well before any important date. If you're paying a balance from a notice, the notice usually shows the important date — mailing a few days early gives you a buffer for mail delays.

Retail payments: MoneyGram and Western Union locations

You can pay at MoneyGram or Western Union locations using cash, debit card, or credit card. Both services charge a fee — typically $1.50 to $10 depending on the amount — and process within one business day. This method is useful if you don't have a bank account or prefer not to provide banking information online.

To make a retail payment, go to a MoneyGram or Western Union location and tell the clerk you're paying the IRS. You'll need to provide your Social Security number or Individual Taxpayer Identification Number and the amount you're sending. The clerk will give you a confirmation number. Write down this number and keep it for your records.

Retail payments work whether or not you've filed a return with the IRS. However, the fee makes this method more expensive than Direct Pay or EFTPS. It's most useful as a backup option if online or phone payment isn't available to you.

Payments through a tax professional or authorized representative

If you've hired a tax professional or given someone power of attorney to handle your taxes, they can submit payments on your behalf. Tax professionals typically use EFTPS or IRS e-Services (a find portal for authorized representatives) to send payments. The payment still comes from your bank account or is charged to your credit card, but the professional handles the submission.

Before a tax professional can submit payments, you must sign Form 2848 (Power of Attorney and Declaration of Representative) or Form 8821 (Tax Information Authorization) and give it to them. This form tells the IRS that the professional is authorized to act on your behalf. The professional will file this form with the IRS before making any payments.

Using a professional adds a step and may include a fee for their service, but it can be useful if you're managing a complex tax situation or prefer not to handle payments yourself.

What happens after you send payment

The IRS posts payments to your account within 1 to 3 business days of receiving them, depending on the payment method. Online payments (Direct Pay and EFTPS) post fastest; mail and retail payments take longer. Once posted, the payment reduces any balance you owe or is held as a credit if you've overpaid.

The IRS sends a confirmation number for every payment. Keep this number and the date you paid — you'll need them if you ever need to verify the payment or dispute a balance. If you paid online or by phone, write down the confirmation number when ready. If you mailed a check, keep a copy of the cancelled check once your bank returns it.

If you made a payment and the IRS later sends you a notice saying you still owe money, the payment may not have posted yet (especially if you mailed it), or there may be additional interest or penalties. The notice will explain what you still owe and why. Do not ignore the notice — contact the IRS or a tax professional to understand the discrepancy.

Frequently Asked Questions

Can I pay the IRS with a credit card?

Yes, but only through a third-party processor. Phone payments and retail payments accept credit cards, though both charge a fee. Online methods (Direct Pay and EFTPS) require a bank account. If you want to use a credit card, phone payment or a retail location are your only options.

What if I can't pay the full amount right now?

You can pay part of what you owe and set up a payment plan for the rest. Contact the IRS at 1-800-829-1040 to discuss a plan, or visit irs.gov/payments to learn about installment agreements. The IRS charges a setup fee for payment plans, typically between $31 and $225 depending on the method.

How do I know if my payment went through?

Online and phone payments give you a confirmation number when ready. Mail and retail payments take longer to post — check your IRS account online at irs.gov/account or call 1-800-829-1040 after 5 to 7 business days to confirm the payment was received and posted.

Can I cancel or change a payment I already submitted?

If you scheduled a payment for a future date through Direct Pay or EFTPS, you can cancel it before the scheduled date by logging back into the system. If the payment has already processed or been mailed, you cannot cancel it. Contact the IRS if you need to dispute a payment that was taken in error.

What if I overpay the IRS?

If you send more than you owe, the IRS will hold the extra as a credit toward future taxes or issue you a refund. You can request a refund by contacting the IRS, or you can let the credit explore to next year's taxes. The IRS will not charge you interest on an overpayment.