What EFTPS is and who uses it

EFTPS (Electronic Federal Tax Payment System) is the IRS's official system for paying federal income tax, self-employment tax, and other federal taxes electronically. It's free to use and available 24 hours a day, seven days a week. You can make payments from your bank account using a computer, phone, or mobile app without going through a third-party payment processor.

EFTPS is most commonly used by self-employed people, small business owners, and anyone who owes taxes beyond what their employer withholds. You can also use it to pay estimated quarterly taxes, make additional payments on a tax bill, or pay taxes owed from a prior year. Employers can use EFTPS to deposit payroll taxes, though many use payroll software instead.

The system is run directly by the U.S. Department of the Treasury, which means there's no middleman taking a fee. This makes it different from credit card payment processors or third-party tax payment services, which charge a convenience fee on top of your tax payment.

Key Takeaways

  • EFTPS is the IRS's free, official payment system and requires you to enroll before you can make your first payment.
  • You can pay from a checking or savings account using a computer, phone, or the IRS2Go mobile app, and payments typically post within one business day.
  • Payments made before 8 p.m. Eastern Time are considered made on that day; payments after 8 p.m. are dated the next business day.
  • You must schedule payments at least one business day in advance, and the IRS recommends scheduling by the due date to avoid penalties and interest.
  • If you miss a payment deadline, you can still use EFTPS to pay what you owe, but penalties and interest will accrue from the original due date.

How to enroll in EFTPS

Before you can make a payment, you must create an EFTPS account. Go to eftps.gov and click "Enroll Now." You'll need your Social Security Number or Employer Identification Number (EIN), your date of birth or business start date, and your mailing address on file with the IRS.

The enrollment process takes about 10 minutes. The IRS will ask you to create a username and password, and you'll choose a Personal Identification Number (PIN) as an extra security layer. After you submit your enrollment, the IRS will mail you a confirmation letter within two weeks. You cannot make payments until you receive this letter and activate your account using the PIN it contains.

If you're in a hurry, you can call the EFTPS customer service line at 1-800-555-3453 to enroll by phone. Phone enrollment is faster — you can make payments the same day — but you'll still receive a confirmation letter in the mail.

Making a payment step by step

Log into your EFTPS account on eftps.gov or use the IRS2Go app. Select "Make a Payment" and enter the amount you want to pay. You'll then choose which tax type you're paying (individual income tax, self-employment tax, estimated tax, or another category) and the tax year the payment applies to.

Next, you'll select the bank account you want to pay from. You can add a new account the first time you pay, or use one you've already saved. Enter your routing number and account number — both appear on the bottom left of your checks. Choose whether you're paying from a checking or savings account.

Finally, select your payment date. EFTPS requires you to schedule payments at least one business day in advance. If you schedule a payment for a Friday, for example, it will be processed on Friday but won't post to your account until Monday. Payments made before 8 p.m. Eastern Time are considered made on that day; anything after 8 p.m. is dated the next business day. Once you confirm, you'll receive a confirmation number — save this for your records.

Payment timing and when money leaves your account

The date you choose in EFTPS is the date the IRS records your payment, not the date the money leaves your bank account. Money typically leaves your account within one business day of the payment date you selected, though it can take up to three business days depending on your bank.

If you're paying a tax bill that's due on April 15, you should schedule your payment for April 15 or earlier. Scheduling it for April 16 means the IRS records it as late, even if your bank hasn't yet withdrawn the money. The IRS does not care when the money actually clears your account — only the date you selected in EFTPS matters for determining whether you're on time.

If you're paying estimated quarterly taxes, the payment dates are April 15, June 15, September 15, and January 15 of the following year. You can schedule these payments weeks in advance if you want, and many people do to avoid forgetting the deadline.

What happens if you miss a payment deadline

If you owe taxes and don't pay by the due date, the IRS charges a failure-to-pay penalty and interest on the unpaid amount. The penalty is typically 0.5% of the unpaid tax per month, and interest compounds daily. These charges begin accruing on the day after the due date, regardless of whether you pay later.

You can still use EFTPS to pay a late tax bill. The payment will be recorded in your account, and the IRS will apply it to what you owe. However, the penalty and interest that accrued before you paid will remain on your bill. If you believe you have a reason the penalty should be waived — such as a serious illness or natural disaster — you can request penalty relief through the IRS, but this is a separate process from making the payment itself.

EFTPS versus other payment methods

The IRS offers several ways to pay federal taxes. EFTPS is free and direct, but it requires advance scheduling and a bank account. Credit or debit card payments are faster — you can pay immediately — but third-party processors charge a convenience fee, typically 1.87% to 2.35% of the payment amount. For a $5,000 payment, that fee could be $94 to $118.

You can also pay by check, money order, or in person at a bank or post office, though these methods are slower and don't provide the same real-time confirmation. The IRS also accepts payments through its Direct Pay system on irs.gov, which works similarly to EFTPS but is accessed through the IRS website rather than a separate portal.

If you're paying a large amount and want to avoid the credit card fee, EFTPS is the most economical choice. If you need to pay immediately and can't wait for the advance scheduling requirement, a credit card through an IRS-approved processor is your only option, though you'll pay the fee.

Security and protecting your account

EFTPS uses encryption and multi-factor authentication to protect your account. Your username, password, and PIN are required to log in and make changes. The system does not store your full bank account number — it displays only the last four digits on your screen.

Never share your EFTPS login credentials with anyone, including IRS employees. The IRS will never ask for your password by phone, email, or mail. If someone contacts you claiming to be from the IRS and asking for your EFTPS information, it's a scam. Report it to the Treasury Inspector General for Tax Administration (TIGTA) at tigta.gov.

If you suspect your EFTPS account has been compromised, call customer service at 1-800-555-3453 immediately. They can lock your account and help you reset your credentials.

Frequently Asked Questions

Can I cancel or change a payment I've already scheduled?

Yes, but only before the payment date. Log into EFTPS, find the payment in your history, and select "Cancel" if the option appears. You must cancel before 8 p.m. Eastern Time on the day before the payment is scheduled. Once the payment date arrives, you cannot cancel it through EFTPS. If you need to cancel a payment that's already posted, contact EFTPS customer service at 1-800-555-3453.

What if I pay more than I owe?

If you overpay your federal taxes through EFTPS, the IRS will either refund the excess or apply it to a future tax bill, depending on what you request. You can specify your preference when you file your tax return. Overpayments don't earn interest, so it's generally better to pay only what you owe and request a refund if you accidentally pay too much.

Can I use EFTPS to pay state taxes?

No, EFTPS only handles federal taxes. Each state has its own tax payment system. Some states have systems similar to EFTPS, while others require payment by check or through a third-party processor. Check your state's tax agency website to find out how to pay state income tax.

Is there a maximum amount I can pay through EFTPS?

EFTPS does not have a published maximum payment limit, but your bank may restrict how much you can transfer in a single transaction. If you need to pay a very large amount, contact your bank first to confirm they'll allow it, or split the payment into multiple transactions on different days.

What if I don't have a bank account?

EFTPS requires a U.S. bank account to use. If you don't have one, you can pay by check, money order, or credit card through an IRS-approved processor. Some community banks and credit unions offer low-cost or free checking accounts if you want to open one specifically for tax payments.