How to Send Your Tax Payment Directly to the IRS

Where to send your payment depends on how you pay

The IRS does not have a single mailing address for tax payments. Where you send money depends on whether you pay by mail, electronic transfer, or credit card — and the IRS publishes different addresses for each method. If you mail a check or money order, you use one address. If you pay electronically through your bank, you do not mail anything at all. Using the wrong method or address can delay your payment or cause it to be misapplied to your account.

The IRS also does not accept payments at local IRS offices or walk-in locations. All payments go through centralized processing centers, which is why the address matters: mail sent to the wrong location can take weeks longer to reach the right department.

Key Takeaways

Mailed checks and money orders go to a lockbox address that varies by state, and you must include your Social Security number or EIN and tax year on the payment itself.
Electronic payments through your bank (ACH transfer) or IRS Direct Pay do not require a mailing address — you authorize the transfer online or through your bank.
Credit card payments go through third-party processors, not the IRS directly, and you pay a processing fee that varies by processor.
The IRS website at IRS.gov/payments lists the correct mailing address for your state and the current payment methods available.
Payments received after the tax important date are treated as late even if postmarked on time, unless you use a method with a confirmed delivery time.

Mailing a check or money order by state

If you pay by mail, the IRS operates regional lockbox processing centers. Each state has a designated address, and sending your payment to the wrong state can add two to four weeks to processing time. The address depends on where you live, not where you file or where your business is located.

To find your state's mailing address, go to IRS.gov/payments and select "Mail a Check or Money Order." The page displays addresses organized by state. Write your Social Security number (or Employer Identification Number if you file as a business), the tax year, and the form number on the front of your check or money order. For example: "2024 Form 1040" or "2024 Form 1120-S." Do not staple the payment to your return.

If you are paying a balance owed from a prior year, include the tax year that balance is from. The IRS matches payments to accounts by the identifying information on the check, not by the envelope it arrives in. A check without a year or form number may be held in suspense while the IRS tries to match it to your account.

Electronic payment through your bank (ACH)

An ACH transfer is a direct electronic payment from your bank account to the IRS. You do not mail anything. Instead, you log into your bank's website or mobile app, select "Pay Bills" or "Make a Payment," and enter the IRS as the payee. Your bank will prompt you for the payment amount and the date you want the money to leave your account.

The IRS routing number for ACH payments is 021000021. Your bank may ask for an account number; the IRS does not use one for ACH payments, so you can leave that field blank or enter zeros. The payment typically clears within one to three business days. ACH transfers are free and do not incur processing fees.

ACH payments must be initiated before 11:59 p.m. Eastern Time on the tax important date to be considered on time. If you initiate the payment after that time, it is treated as late even if your bank processes it the next morning. Check with your bank about cutoff times, as some banks have earlier important date than the IRS.

IRS Direct Pay for individuals and businesses

IRS Direct Pay is a free payment system run by the IRS itself. You go to IRS.gov/payments, select "Direct Pay," and enter your tax information. The system confirms your identity, shows your balance owed, and lets you schedule a payment date up to 120 days in advance. No third party handles your banking information.

Direct Pay works for individuals filing Form 1040, businesses filing Form 1120 or 1120-S, and most other tax forms. The payment is deducted from your bank account on the date you choose. You receive a confirmation number when ready and can check the status of your payment through the same system.

Direct Pay is available year-round and does not charge a fee. The system is down for maintenance only on certain dates in late December and early January, which the IRS publishes in advance on the payments page.

Credit card and debit card payments

The IRS does not accept credit or debit cards directly. Instead, you pay through one of three approved payment processors: Authorize.Net, PayUSA, or Paymetrics. Each processor charges a fee — typically 1.87 to 2.49 percent of the payment amount — which you pay in addition to your tax bill. The fee is not deductible.

To pay by credit card, go to IRS.gov/payments and select "Credit or Debit Card." The page lists the three processors and their current fees. Click the processor you choose, enter your card information, and complete the transaction. You receive a confirmation number from the processor, not from the IRS. The payment is sent to the IRS electronically and usually appears in your account within one business day.

Credit card payments must be submitted before 11:59 p.m. Eastern Time on the tax important date to be on time. The processor's confirmation does not may provide the IRS received it by the important date; the IRS considers the payment on time only if it was transmitted to the IRS by that time. Check the processor's website for their cutoff time.

Payment by phone or through a tax professional

You can authorize a payment by phone through the IRS at 1-800-829-1040. An IRS representative can set up an ACH payment from your bank account while you are on the call. You will need your bank account number and routing number. This method is free and takes about 10 minutes.

If a tax professional prepares your return, they can submit your payment electronically on your behalf using their own credentials. The payment still goes to the IRS, but the professional handles the submission. Ask your preparer whether they charge a fee for this service; some do and some do not.

What to do if you cannot pay by the important date

If you cannot pay your full balance by the tax important date, you can still file your return on time and pay later. The IRS charges interest and penalties on unpaid balances, but filing on time reduces the failure-to-file penalty. You can set up a payment plan through IRS.gov/payments or by calling 1-800-829-1040.

A short-term payment plan (paying within 120 days) is free. A long-term installment agreement (paying over several months or years) charges a setup fee that varies depending on how you set it up — online setup is cheaper than phone or mail setup. Interest accrues daily on the unpaid balance regardless of which plan you choose.

Common mistakes when mailing payments

Sending a check to an IRS office or a local tax office instead of the lockbox address is the most common error. Local offices do not process payments and will forward them, adding weeks to processing time. Always use the address from IRS.gov/payments for your state.

Forgetting to write your tax year and form number on the check is the second most common mistake. The IRS receives thousands of checks daily and matches them to accounts by the information written on the check itself, not by the envelope or return. A check without this information sits in suspense until the IRS can match it, which can take months.

Mailing a payment with your tax return is also a mistake. The return and the payment go to different processing centers. Mail them separately, or use an electronic payment method instead. If you must mail both, send them in the same envelope but do not attach them to each other.

Frequently Asked Questions

How do I know if my payment was received?

If you paid electronically (ACH, Direct Pay, or credit card), you received a confirmation number when ready. Log into your IRS account at IRS.gov/account to see the payment status. If you mailed a check, allow 4 to 6 weeks for processing. You can then check your account online or call 1-800-829-1040 to confirm receipt.

What if I mail my payment to the wrong address?

The payment will be forwarded to the correct lockbox, but processing will be delayed by two to four weeks. If you realize you used the wrong address before mailing, do not mail the check. Instead, use Direct Pay or ACH to send the payment electronically to the correct location.

Can I pay the IRS in person at a local office?

No. The IRS does not accept in-person payments at local offices. All payments must be mailed to the lockbox address for your state or submitted electronically through Direct Pay, ACH, credit card, or phone.

Do I need to include a payment voucher with my check?

No. The IRS does not require a voucher. Write your identifying information directly on the check: your Social Security number or EIN, the tax year, and the form number. That is sufficient for the IRS to match the payment to your account.

What happens if my payment is late?

Late payments are subject to interest and a failure-to-pay penalty. Interest accrues daily from the original important date until the balance is paid in full. The penalty is typically 0.5 percent of the unpaid tax per month, up to 25 percent total. You can set up a payment plan to reduce the impact of these charges.

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.