How to Pay the IRS: Payment Methods and Deadlines

You can pay the IRS online, by phone, by mail, or in person — and the method you choose depends on how much you owe and when you need to pay

The IRS accepts payment through several channels, each with different processing times and requirements. The fastest and most direct route is the IRS Direct Pay system on IRS.gov, which lets you pay from a bank account with no fees. If you prefer not to use a computer, you can call the IRS at 1-800-829-1040 to pay by phone, mail a check, or use an authorized payment processor like PayPal or Venmo. The method you choose affects when the IRS receives your payment, which matters if you're close to a deadline.

Your payment must reach the IRS by the tax deadline — usually April 15 for income tax returns — or you'll owe penalties and interest on the unpaid balance. If you can't pay in full by the deadline, you can still file your return and set up a payment plan, which stops some penalties from growing while you pay over time.

Key Takeaways

IRS Direct Pay on IRS.gov is free, fast, and processes within one business day if you pay before 8 p.m. Eastern time.
Credit card and debit card payments go through third-party processors and charge a convenience fee of 1.87% to 2.35% of the amount you pay.
Mailed checks must arrive by the tax deadline; the postmark date alone does not count as timely payment.
If you cannot pay by the deadline, filing your return on time and setting up a payment plan reduces penalties while you pay what you owe.
The IRS applies payments to your account in the order they receive them, so if you owe multiple years, specify which tax year your payment covers.

Paying Online Through IRS Direct Pay

IRS Direct Pay is the fastest and cheapest way to pay if you have a bank account. You go to IRS.gov, enter your Social Security number or Individual Taxpayer Identification Number, the tax year you're paying for, and the amount. The system then asks for your bank account and routing number. There is no fee, and the IRS confirms your payment immediately on screen.

Payments made before 8 p.m. Eastern time are processed the same business day. If you pay after 8 p.m. or on a weekend, the payment processes the next business day. You can schedule a payment up to 120 days in advance if you know when you'll have the money. The IRS sends a confirmation number by email, which you should keep for your records.

Paying by Credit Card or Debit Card

If you want to use a credit or debit card, you must go through a third-party payment processor — the IRS does not accept cards directly. The three authorized processors are Worldpay, Paymetrics, and ACI Payments. Each charges a convenience fee that ranges from 1.87% to 2.35% of the amount you pay, depending on which processor you use and whether you pay online or by phone.

You can find all three processors listed on IRS.gov under "Payment Options." Each one's website walks you through entering your card information and tax details. The fee is added to your payment total, so if you owe $5,000 and the fee is 2%, you'll pay $5,100. The payment processes within one business day, and you receive a confirmation number.

Paying by Mail or Check

To pay by check, write your name, address, Social Security number, phone number, and the tax year on the check itself. Include a payment voucher — Form 1040-V for income tax, or the voucher that came with your tax notice if you're paying a bill the IRS sent you. Mail the check and voucher to the address listed on your tax return instructions or on the IRS notice you received.

The key rule: the check must arrive at the IRS office by the tax deadline. The postmark date does not count. If you're mailing close to the deadline, use certified mail so you have proof of when it arrived. Processing takes two to three weeks after the IRS receives it, so you won't see the payment reflected in your account immediately. Keep a copy of the check front and back for your records.

Paying by Phone

You can pay by phone by calling 1-800-829-1040 during business hours. Have your Social Security number, the tax year you're paying for, and your bank account or card information ready. If you pay from a bank account, there is no fee. If you use a credit or debit card, the processor charges a convenience fee of 1.87% to 2.35%.

Phone payments process within one business day. The IRS representative will give you a confirmation number on the call, which you should write down. This method is useful if you're uncomfortable entering information online or if you have questions about which tax year to apply your payment to.

Setting Up a Payment Plan If You Can't Pay in Full

If you owe more than you can pay by the deadline, file your return on time anyway and pay what you can. Then set up an installment agreement with the IRS so you can pay the rest over time. The IRS offers two types: a short-term extension (up to 180 days with no setup fee) and a long-term installment plan (monthly payments over several years, with a setup fee of $31 to $225 depending on how you set it up).

You can set up a plan online through IRS.gov, by phone at 1-800-829-1040, or by mail. The advantage of a plan is that it stops the failure-to-pay penalty from growing while you're making payments. You'll still owe interest on the unpaid balance, but the penalty stops accruing once you have an agreement in place. The IRS will tell you the monthly payment amount based on what you owe and how long you want to pay.

What Happens If You Miss the Deadline

If your payment doesn't reach the IRS by the tax deadline, you owe a failure-to-pay penalty of 0.5% of the unpaid tax per month, plus interest. The interest rate changes quarterly and is currently around 8% per year, but it varies. Both penalties accrue daily until you pay.

The sooner you pay after the deadline, the less interest and penalty you'll owe. If you file your return late as well as pay late, you'll owe both a failure-to-file penalty and a failure-to-pay penalty. Filing on time but paying late only triggers the failure-to-pay penalty, which is why filing your return by the deadline matters even if you can't pay the full amount.

Specifying Which Tax Year Your Payment Covers

If you owe taxes for more than one year, you need to tell the IRS which tax year your payment should go toward. When you pay through IRS Direct Pay or by phone, you enter the tax year as part of the payment. If you're mailing a check, write the tax year on the check and voucher.

The IRS applies payments in the order it receives them. If you don't specify a year, the IRS applies the payment to your oldest debt first. This matters because older debts have older penalties and interest, so letting the IRS choose may cost you more in the long run. Always specify the year you want your payment to cover.

Frequently Asked Questions

What's the difference between IRS Direct Pay and using a payment processor?

IRS Direct Pay is free and pulls money directly from your bank account. Payment processors charge a convenience fee of 1.87% to 2.35% but let you use a credit or debit card instead. If you have a bank account and no preference for using a card, Direct Pay saves you money.

Can I pay the IRS after the deadline without a penalty?

No. Any payment that arrives after the tax deadline triggers a failure-to-pay penalty of 0.5% per month plus interest. Filing your return on time and setting up a payment plan reduces the penalty, but it doesn't eliminate it. The sooner you pay, the less penalty and interest you'll owe.

How long does it take for the IRS to receive my payment?

Online payments through Direct Pay or a processor process within one business day if made before 8 p.m. Eastern time. Phone payments also process within one business day. Mailed checks take two to three weeks after arrival, and the check must physically reach the IRS office by the deadline.

What if I want to pay a bill the IRS sent me, not my tax return?

Use the same methods, but include the payment voucher that came with the IRS notice instead of Form 1040-V. The voucher has the account number and amount due. If you're paying online or by phone, you can enter the information from the notice instead of a voucher.

Can I split my payment between two different tax years?

You can make separate payments for each year through Direct Pay or by phone. Mail separate checks with separate vouchers for each year. The IRS processes each payment to the year you specify, so splitting payments is straightforward.

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.