Where and how to send an IRS payment

The IRS accepts payments through several channels, and the method you choose depends on how quickly you need to pay and what tools you have access to. You do not have to mail a check — in fact, the IRS processes electronic payments faster and with fewer errors than paper checks.

The most common routes are the IRS Direct Pay system (free, online, for people paying from a bank account), the Electronic Federal Tax Payment System or EFTPS (also free, requires registration in advance), credit or debit card payments (charged a processing fee by a third party), and mail (slowest, requires a check or money order). Each has different setup time and different fees.

Key Takeaways

  • IRS Direct Pay and EFTPS are both free and let you pay from your bank account, but Direct Pay is faster to set up if you have never used it before.
  • Paying by credit or debit card costs 1.87 to 2.49 percent of the amount you send, charged by the payment processor, not the IRS.
  • If you owe taxes and cannot pay in full, you can set up a payment plan through the IRS, which may lower or eliminate penalties.
  • Mail payments take 7 to 10 business days to reach the IRS, so send them early if you have a deadline.
  • You need your Social Security Number or Employer Identification Number and the tax year you are paying for when you make any payment.

IRS Direct Pay: fastest setup for one-time payments

IRS Direct Pay is a free online system that lets you pay directly from your checking or savings account. You do not need to register in advance. You go to the IRS website, enter your tax information and bank details, and the payment is scheduled. The IRS withdraws the money on the date you choose.

This method works best if you are paying a bill from a recent tax return or a notice the IRS sent you. You will need your Social Security Number or Employer Identification Number, your filing status, and the exact amount you owe. The payment usually clears within one business day. You can schedule payments up to 120 days in the future, which is useful if you want to time the payment to match your paycheck.

Direct Pay does not work for certain types of payments, such as estimated tax payments or payments related to an installment agreement you set up through a different system. For those, use EFTPS instead.

EFTPS: for recurring or estimated tax payments

The Electronic Federal Tax Payment System is a free IRS system designed for people who pay taxes regularly — self-employed workers, businesses, and people making quarterly estimated payments. It requires you to register online or by phone before your first payment, which takes one to two business days.

Once registered, you can schedule payments online or by phone. EFTPS lets you pay up to 120 days in advance and cancel payments up to two business days before they are scheduled to go through. The system works with checking or savings accounts only, not credit cards.

EFTPS is the only free option if you are making estimated tax payments (quarterly payments for self-employed income or other income not subject to withholding). It is also the system to use if you have set up a payment plan with the IRS, because it integrates with your installment agreement.

Credit and debit card payments: convenience with a fee

You can pay the IRS by credit or debit card through third-party payment processors approved by the IRS. The processors are American Express, Discover, MasterCard, and Visa. Each charges a fee of 1.87 to 2.49 percent of the payment amount — the fee goes to the processor, not to the IRS.

This method is useful if you want to earn credit card rewards or if you do not have a bank account. The payment is processed immediately, and you receive a confirmation number right away. The money reaches the IRS within one to three business days.

To pay by card, go to the IRS website and click the link for approved payment processors. Each processor has its own website where you enter your card details and tax information. Read the processor's terms before you pay, because some charge additional fees or require you to set up an account.

Mailing a check or money order

You can mail a check or money order to the IRS, but this is the slowest method. Mail takes 7 to 10 business days to arrive, and the IRS processes it after it arrives. If you have a tax deadline, mail your payment at least two weeks early.

Write your Social Security Number or Employer Identification Number on the check or money order. Include a note with the tax year, the form type (such as Form 1040 for individual income tax), and the amount. Mail it to the address listed on your tax notice or on the IRS website — the address varies by state.

Do not send cash. If the envelope is lost, you have no proof of payment. A check or money order creates a record that your bank can verify.

Setting up a payment plan if you cannot pay in full

If you owe taxes but do not have the money to pay all at once, you can request an installment agreement. This lets you pay the IRS in monthly chunks over time. The IRS charges a setup fee (usually $31 to $225 depending on the method you use to set up the plan) and interest on the unpaid balance.

Short-term plans (120 days or less) have a lower setup fee. Long-term plans (more than 120 days) have a higher fee but give you more time to pay. You can set up a plan online through the IRS website, by phone, or by mail. Once approved, you make monthly payments through Direct Pay, EFTPS, or automatic bank withdrawal.

Setting up a plan also stops or reduces some penalties. The failure-to-pay penalty is cut in half if you have an installment agreement in place. Interest still accrues on the unpaid balance, but the lower penalty can save you money over time.

What to do if you cannot locate your tax information

If you received a notice from the IRS but lost it, or if you are not sure how much you owe, you can look up your account online through the IRS website using your Social Security Number and date of birth. The IRS also has a phone line where you can speak to someone who can tell you the exact amount and the tax year.

Do not guess at the amount. Paying the wrong amount can result in additional penalties and interest. If you underpay, the IRS will send you a new notice. If you overpay, you can request a refund or have the overpayment applied to a future tax bill.

Frequently Asked Questions

Can I pay the IRS with a payment app like Venmo or PayPal?

No. The IRS does not accept payments through third-party payment apps. You must use IRS Direct Pay, EFTPS, an approved credit card processor, or mail. Using an app to send money to someone claiming to represent the IRS is a common scam.

What if I pay late?

The IRS charges interest on unpaid taxes starting the day after the due date. It also charges a failure-to-pay penalty of 0.5 percent per month of the unpaid amount. If you set up a payment plan, the penalty is reduced to 0.25 percent per month. Interest and penalties compound, so paying as soon as you can reduces the total amount you owe.

How do I know if my payment went through?

If you paid online through Direct Pay or EFTPS, you receive a confirmation number immediately. Write it down. If you paid by card, the processor sends a confirmation email. If you mailed a check, wait 7 to 10 business days, then check your account online through the IRS website to see if the payment posted.

Can I change or cancel a payment I already scheduled?

Yes, but only before the payment is processed. With Direct Pay and EFTPS, you can cancel up to two business days before the scheduled date. Log into your account, find the payment, and cancel it. If the payment has already been processed, you cannot cancel it, but you can request a refund if you overpaid.

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

No, but it helps. If you have a tax notice, you can include it with your check so the IRS knows which tax year and form type the payment is for. If you do not have a notice, write your Social Security Number, the tax year, and the form type on the check itself.