What EFTPS Is and Who Uses It

EFTPS (Electronic Federal Tax Payment System) is the IRS's official online platform for paying federal income tax, payroll taxes, and excise taxes directly from your bank account. It is free to use and available 24 hours a day, seven days a week. You do not need to go through a third-party payment processor or mail a check — you connect your bank account to EFTPS and schedule payments on your own timeline.

EFTPS is used by individuals, self-employed people, small business owners, and payroll administrators. If you owe federal taxes and want to pay electronically without using a credit card or debit card (which charge fees), EFTPS is the direct route to the IRS.

The system is separate from state tax payment systems. Paying federal taxes through EFTPS does not pay state income tax, sales tax, or property tax — you will need to contact your state revenue office for those.

Key Takeaways

  • EFTPS is free and connects directly to your bank account, so there are no processing fees like you would pay with a credit card.
  • You must enroll in EFTPS before you can make a payment, and enrollment takes one to two business days if you do it online.
  • Payments scheduled through EFTPS must be submitted at least one business day before the tax deadline to reach the IRS on time.
  • You can schedule payments in advance, change or cancel a payment up to one business day before it is due, and view your payment history in your account.
  • EFTPS handles federal income tax, self-employment tax, payroll withholding, and excise taxes — but not state or local taxes.

How to Enroll in EFTPS

Enrollment is the first step and must happen before you can make any payment. You can enroll online at eftps.gov or by phone at 1-800-555-3453. Online enrollment is faster and requires your Social Security Number or Employer Identification Number (EIN), your date of birth or business formation date, and your bank account and routing numbers.

When you enroll online, the IRS sends a confirmation by mail within five to seven business days. This confirmation includes a Personal Identification Number (PIN) that you will use to log in. You can begin making payments as soon as you receive this PIN in the mail. If you enroll by phone, a representative will walk you through the process and you will receive your PIN by mail on the same timeline.

If you have already enrolled in EFTPS in the past, you do not need to enroll again — you can log in with your existing PIN or create a new password if you have forgotten it.

What You Need Before You Pay

Gather these items before you log in to EFTPS to make a payment: your Social Security Number or EIN, your bank account number and routing number, the type of tax you are paying (income tax, payroll tax, or excise tax), and the tax period or year the payment covers. You will also need to know the exact amount you want to pay.

Your bank account can be checking or savings. EFTPS accepts payments from accounts at U.S. banks, credit unions, and other financial institutions that participate in the Automated Clearing House (ACH) network. If you are unsure whether your bank participates, call your bank's customer service line or check your bank's website.

If you are paying on behalf of a business, you will need the EIN and authorization to act on the business's behalf. If you are a payroll administrator paying employee withholding, you will need the business's EIN and the specific payroll tax form number (such as Form 941 for quarterly payroll taxes).

How to Schedule and Submit a Payment

Log in to EFTPS with your PIN and Social Security Number or EIN. On the home screen, select "Make a Payment." You will be asked to choose the type of tax (individual income tax, self-employment tax, payroll tax, or excise tax) and the tax period or year. Enter the payment amount and select the date you want the payment to be withdrawn from your bank account.

EFTPS will show you a confirmation screen with all the details. Review it carefully — the payment amount, the tax type, and the withdrawal date. Once you confirm, EFTPS assigns your payment a confirmation number. Write this number down or take a screenshot. The IRS uses this number to track your payment, and you will need it if you have questions later.

Payments submitted before 11:59 p.m. Eastern Time are processed that same day. If you submit after midnight, the payment is queued for the next business day. The actual withdrawal from your bank account happens on the date you selected, and the IRS receives the payment one to two business days after that.

Payment Deadlines and Timing

The IRS considers a payment on time if it is submitted to EFTPS by 11:59 p.m. Eastern Time on the due date. However, because the withdrawal from your bank account takes one to two business days after submission, you should submit your payment at least one business day before the deadline to be safe. For example, if your tax is due on April 15 and April 15 is a Friday, submit your payment by Thursday to ensure the IRS receives it on time.

If the tax deadline falls on a weekend or federal holiday, the IRS moves the deadline to the next business day. EFTPS will display the correct deadline in your account, so check there before you submit.

If you miss the deadline, you can still pay through EFTPS, but you will owe penalties and interest on the unpaid amount. The sooner you pay after the deadline, the lower the interest charges will be.

Changing or Canceling a Payment

You can change the payment amount or cancel a payment entirely, but only if you do so at least one business day before the scheduled withdrawal date. Log in to EFTPS, go to "View/Modify Payments," find the payment you want to change, and select "Modify" or "Cancel." If you cancel, the money will not be withdrawn from your bank account. If you modify, enter the new amount and confirm.

If you try to change or cancel a payment less than one business day before the withdrawal date, EFTPS will not allow it. In that case, you will need to let the payment go through and then contact the IRS to request a refund or credit if you overpaid.

You can view your payment history at any time by logging in and selecting "View Payment History." This shows all payments submitted in the past year, including the confirmation number, amount, and status (submitted, pending, or processed).

Frequently Asked Questions

Is there a fee to use EFTPS?

No. EFTPS is free. The IRS does not charge a fee for enrolling or making payments. If you use a credit card or debit card to pay taxes instead, the payment processor will charge a fee, but EFTPS itself has no cost.

What if my bank account information changes?

Log in to EFTPS and update your bank account details in the "Manage Account" section. Changes take effect immediately for new payments. If you have a payment already scheduled, it will still use the old account unless you modify it before the withdrawal date.

Can I pay someone else's taxes through EFTPS?

Only if you have legal authority to do so. If you are a payroll administrator, tax professional, or power of attorney, you can enroll in EFTPS using the taxpayer's EIN or Social Security Number and make payments on their behalf. You will need to provide proof of authorization when you enroll.

What happens if the payment fails?

If your bank rejects the payment (for example, due to insufficient funds), EFTPS will notify you by email. The payment will not be withdrawn, and you will need to resubmit it. Contact your bank to resolve the issue, then log back into EFTPS and schedule the payment again.

Can I use EFTPS to pay state taxes?

No. EFTPS only handles federal taxes. To pay state income tax, contact your state's revenue or taxation department directly. Most states have their own online payment systems similar to EFTPS.