Send federal income tax payments directly to the IRS, not to your employer or bank

The IRS accepts federal tax payments through four main routes: 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. Which one you use depends on whether you owe taxes when you file, whether you pay in installments throughout the year, and whether you prefer online or paper methods. Most people who owe at tax time use Direct Pay because it is free and takes minutes.

Do not send payments to your employer, your bank, or a tax preparation company unless they explicitly tell you they will forward it to the IRS on your behalf. Payments sent to the wrong address delay processing and can result in penalties and interest, even if the IRS eventually receives your money.

Key Takeaways

  • IRS Direct Pay is free, online, and works for one-time payments when you file your return or owe taxes later in the year.
  • EFTPS is the system to use if you make quarterly estimated tax payments or have a payment plan set up with the IRS.
  • Credit and debit card payments go through third-party processors approved by the IRS, which charge a convenience fee of 1.87 to 2.35 percent.
  • Mailing a check or money order is slower but works if you do not have online access; include your Social Security number and tax year on the payment.
  • Payments sent to your bank, employer, or tax preparer do not reach the IRS unless that organization has a formal agreement to forward them.

IRS Direct Pay for one-time payments

Direct Pay is the fastest and cheapest way to send a federal tax payment if you owe when you file your return or receive a bill from the IRS later. You go to irs.gov, click the Direct Pay link, enter your Social Security number or employer identification number, and authorize a transfer from your bank account. The payment posts within one business day. There is no fee, no registration required, and no limit on how many times you can use it in a year.

Direct Pay works for income tax, self-employment tax, estimated tax, and payments on an IRS payment plan. You can schedule a payment up to 120 days in advance if you know you will owe. The system tells you when ready whether your payment went through and gives you a confirmation number to keep for your records.

EFTPS for regular or planned payments

The Electronic Federal Tax Payment System (EFTPS) is designed for people who make the same payment on a set schedule — typically quarterly estimated tax payments if you are self-employed, or regular withholding adjustments if you run a business. You enroll once at eftps.gov, link your bank account, and then schedule payments online or by phone. EFTPS is also free and takes one business day to process.

If the IRS puts you on a payment plan (an installment agreement), they may require you to use EFTPS for those monthly payments. You will know this from your payment plan notice. EFTPS also lets you set up recurring payments so you do not have to log in each time.

Credit and debit card payments through approved processors

You can pay federal taxes by credit or debit card, but only through processors the IRS has approved. The three current processors are Worldpay, Paymetrics, and Official Payments. You find them listed on irs.gov under "Payment by Card." Each processor charges a convenience fee — typically 1.87 to 2.35 percent of your payment — which you pay in addition to the tax amount owed.

Card payments are useful if you want to earn rewards points or if you do not have a bank account for Direct Pay. The fee is when ready and non-refundable, so calculate whether the rewards are worth the cost. Processing takes one business day, the same as bank transfers.

Mailing a check or money order

If you prefer to mail a payment, write a check or money order payable to "United States Treasury." On the front of the check, write your Social Security number, the tax year, and the form type (1040, 1120, 941, or whichever applies). Include a payment voucher — Form 1040-V for income tax, or the appropriate voucher for your return type — so the IRS knows which account to credit.

Mail your payment to the address listed in your tax return instructions or on any IRS notice you received. The address varies by state. Processing takes two to three weeks after the IRS receives it. Keep a copy of the front and back of your check for your records. If you are mailing a large payment, consider sending it certified mail so you have proof of delivery.

What happens if you send payment to the wrong place

Payments sent to your employer, your bank, or a tax preparation company do not automatically reach the IRS. Your employer withholds taxes from your paycheck and sends them to the IRS on your behalf, but they cannot accept additional payments from you. Banks do not forward tax payments. Tax preparers sometimes offer to send payments for you, but this is a service they provide — you should confirm in writing that they will do so and ask for a receipt showing the IRS received it.

If a payment goes to the wrong place and the IRS does not receive it, you will still owe the tax, plus penalties and interest. The IRS will send you a bill. You can then pay through one of the four methods above. If you can prove you sent the payment on time to an organization that promised to forward it, you may be able to dispute the penalty, but this requires documentation and takes time.

Payments on an existing IRS payment plan

If you already have a payment plan (installment agreement) with the IRS, your notice will tell you which payment method to use. Many payment plans require EFTPS. Some allow Direct Pay. A few older plans may still accept mailed checks. Do not switch payment methods without checking your agreement first — using the wrong method can cause a missed payment, which triggers a default notice.

You can view your payment plan details and make a payment through your IRS Online Account at irs.gov. This is the safest way to confirm the correct payment address and method for your specific agreement.

Frequently Asked Questions

Can I pay my federal taxes through my bank's bill pay system?

No. Your bank's bill pay system is not connected to the IRS and will not deliver your payment correctly. Use IRS Direct Pay, EFTPS, a card processor, or mail instead. If you accidentally send a payment through your bank's bill pay, contact your bank when ready to stop it and then send the payment through one of the four approved methods.

What if I mail a check and the IRS loses it?

If you mailed a check and the IRS says they never received it, you will owe the tax again plus penalties and interest. This is why certified mail is worth the cost for large payments — it gives you proof of delivery. If you can show the IRS a cancelled check from your bank, they may remove the penalty, but the process takes time and requires documentation.

Do I have to pay the convenience fee if I use a credit card?

Yes. The convenience fee is separate from your tax bill and is charged by the card processor, not the IRS. You can avoid it by using Direct Pay or EFTPS instead, which are free. The fee is not deductible as a tax expense.

Can I pay federal taxes through a tax preparation website or software?

Many tax software companies offer to send your payment to the IRS for you, but they route it through one of the four approved methods — usually a card processor, which charges a fee. You can send the payment yourself through Direct Pay at no cost. If you use the software's payment service, confirm in writing that they will send it and ask for a receipt showing the IRS received it.

What if I owe taxes but do not have the money right now?

You can set up a payment plan with the IRS. Contact the IRS at 1-800-829-1040 or use your IRS Online Account to request an installment agreement. You will make monthly payments over time. Once the plan is in place, your notice will tell you which payment method to use — usually EFTPS or Direct Pay.