Send federal tax payments directly to the IRS, not to your local tax office or bank

The Internal Revenue Service (IRS) is the only federal agency that receives federal income tax payments. You do not send payments to your state, your employer, your bank, or any third-party tax service—even if you used that service to file your return. The IRS has four main payment methods, and the route you choose depends on whether you are paying by mail, online, phone, or through your payroll.

The method you use does not change your filing important date or affect how the IRS processes your return. What matters is that the payment reaches the IRS before the important date and that you keep proof of payment for your records.

Key Takeaways

  • The IRS accepts federal tax payments through the IRS Direct Pay system (online, no fee), the Electronic Federal Tax Payment System (EFTPS, for recurring payments), credit or debit card processors, or by mail to a lockbox address that depends on your state.
  • If you file through a tax software company or tax preparer, that company does not receive your payment—you send it directly to the IRS using one of the four methods above.
  • Mailed payments must include your tax form, a check or money order made payable to "United States Treasury," and your Social Security number or Employer Identification Number on the payment itself.
  • The IRS lockbox address varies by state, so using the wrong address delays processing; the correct address appears on your tax form or on the IRS website under "Where to File."
  • Online and phone payments are processed when ready and generate a confirmation number you should save; mailed payments take 7 to 10 business days to post to your account.

IRS Direct Pay: free online payment with when ready confirmation

IRS Direct Pay is the fastest and most straightforward route for most people. You go to irs.gov/payments, enter your Social Security number or Employer Identification Number, the tax year, and the amount you want to pay, and the system tells you when ready whether the payment went through. You do not need to create an account, and there is no fee.

Direct Pay lets you schedule a payment for a future date if you are paying before the important date but do not want the money to leave your account right away. The system generates a confirmation number on the spot—write it down or take a screenshot. This number is your proof of payment if the IRS ever questions whether you sent money on time.

Direct Pay works for individual income tax, estimated tax payments, and some business taxes. It does not work for payroll taxes if you are an employer; employers use EFTPS instead.

EFTPS: for employers and recurring quarterly payments

EFTPS (Electronic Federal Tax Payment System) is designed for employers who make payroll tax deposits and for self-employed people who pay estimated taxes four times a year. You enroll once at eftps.gov, and then you can schedule payments online or by phone.

EFTPS requires you to set up a bank account connection and usually takes one to two business days to process a payment, so you need to plan ahead. The system is free and is the IRS's preferred method for recurring payments because it reduces errors and gives the IRS a clear record of when you submitted each payment.

If you are self-employed and pay estimated taxes, EFTPS lets you schedule all four quarterly payments at once, and the system will remind you before each one is due.

Credit or debit card payments through approved processors

You can pay federal taxes by credit or debit card, but only through processors approved by the IRS. The IRS does not accept card payments directly. The approved processors are Authorize.Net, PayPal, Stripe, and Square. You can find links to all of them on irs.gov/payments.

Each processor charges a fee—typically 1.87 to 2.35 percent of the payment amount—so a $5,000 payment might cost $94 to $118 in fees. The fee is separate from your tax bill and is not deductible. Payments through these processors are usually processed within one business day, and you receive a confirmation number when ready.

Card payments are useful if you want to earn rewards points or if you need to pay quickly and do not have a bank account set up for online transfers. They are not useful if you are trying to minimize what you spend.

Mailed payments: the address depends on your state

If you mail a check or money order, you must send it to a lockbox address that depends on your state and the type of tax you are paying. The correct address appears on your tax form (Form 1040 for individual income tax, for example) under "Where to File." You can also find it on the IRS website by searching "where to file" and your state name.

Write the check or money order payable to "United States Treasury"—not to the IRS, not to your state, and not to any tax service. Write your Social Security number or Employer Identification Number on the front of the check itself, not just on the envelope. Include your tax form and any supporting documents the IRS requested.

Mailed payments take 7 to 10 business days to reach the lockbox and post to your account. If you are cutting it close to the important date, mail your payment at least two weeks early. The postmark date is what counts for the important date, not the date the IRS receives it, but delays do happen.

Keep a copy of everything you mail and consider using certified mail with a return receipt so you have proof the IRS received your envelope.

What to do if you filed through a tax software or tax preparer

If you used TurboTax, H&R Block, TaxAct, or any other tax software to file your return, that company did not collect your payment. The software may have offered to submit your payment to the IRS on your behalf, but the payment still goes to the IRS, not to the software company. If you declined that offer or did not see it, you need to send the payment yourself using one of the four methods above.

The same is true if a tax preparer or CPA filed your return for you. They filed the paperwork, but you are responsible for sending the payment. Ask your preparer which method they recommend, but understand that the payment goes to the IRS regardless.

Do not send a payment to your tax preparer's office or to the software company's address. Those payments will not reach the IRS and will not count toward your tax bill.

Proof of payment and what to keep for your records

For online or phone payments, the IRS generates a confirmation number when ready. Write it down, take a screenshot, or print the confirmation page. This number is your proof that you paid on time. Keep it for at least three years in case the IRS ever questions whether you submitted payment.

For mailed payments, keep a copy of the check or money order and the envelope. If you used certified mail, keep the receipt showing the IRS received it. If the payment does not post to your account within two weeks, contact the IRS at 1-800-829-1040 and have your confirmation number or check number ready.

The IRS does not send payment receipts in the mail anymore. Your online account at irs.gov (if you create one) will show the payment once it posts, usually within 24 hours of processing.

Frequently Asked Questions

What if I miss the tax important date?

Contact the IRS as soon as possible. Penalties and interest begin accruing on the day after the important date, but the IRS can sometimes reduce penalties if you have a reasonable cause for the delay. Pay what you owe when ready to minimize interest charges. Call 1-800-829-1040 to discuss your situation.

Can I pay my state taxes to the IRS?

No. State income taxes go to your state's tax agency, not the IRS. Each state has its own payment address and system. Do not send state taxes to an IRS lockbox—they will be returned or misapplied to your federal account.

What if I overpaid my federal taxes?

The IRS will refund the overpayment or let you explore it to next year's taxes. You do not need to do anything; the IRS handles this automatically when it processes your return. If you want a refund instead of a credit, make sure your return is filed correctly with your current address.

Do I need a bank account to pay federal taxes online?

Direct Pay and EFTPS both require a bank account connection. If you do not have a bank account, you can pay by credit or debit card through an approved processor (with a fee) or by mailing a check or money order to the lockbox address for your state.

Is there a maximum amount I can pay online?

Direct Pay has no stated maximum. EFTPS and card payments may have limits depending on your bank or the processor. If you are paying a very large amount, contact the IRS at 1-800-829-1040 to confirm the best method.