Where and how to pay your federal income taxes

You can pay federal income taxes directly to the IRS through several methods: online via IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS), by phone, by mail, or through a tax professional. The IRS does not charge a fee for Direct Pay or EFTPS. If you use a credit card or debit card through a third-party processor, that processor charges a convenience fee — usually 1.87% to 2.35% of the amount you pay. The method you choose depends on whether you're paying an estimated tax bill, a balance owed after filing, or making a quarterly estimated payment.

Most people have taxes withheld from their paychecks throughout the year, so they don't make separate payments. If you're self-employed, own a business, have investment income, or expect to owe more than your withholding covers, you'll need to pay estimated taxes quarterly or settle a balance when you file your return.

Key Takeaways

  • IRS Direct Pay and EFTPS are free ways to pay federal taxes online; third-party card processors charge a fee.
  • You can pay by mail, phone, or through a tax professional, though online payment is usually faster and gives you a confirmation number immediately.
  • Estimated quarterly taxes are due April 15, June 15, September 15, and January 15 of the following year.
  • If you owe a balance when you file your return, you can pay it with your return or separately at any time before the deadline.

IRS Direct Pay and EFTPS: the free online options

IRS Direct Pay is the simplest method for most people. You go to irs.gov, enter your tax information, and authorize a bank transfer from your checking or savings account. You don't need to create an account or enroll in advance. The IRS confirms your payment immediately and gives you a confirmation number. You can schedule a payment up to 120 days in advance if you want to pay before you file your return.

EFTPS (Electronic Federal Tax Payment System) requires you to enroll first — you can do this on the EFTPS website or by phone at 1-800-555-3453. Once enrolled, you can make payments online or by phone. EFTPS is often used by businesses and self-employed people who make regular quarterly payments, though anyone can use it. Like Direct Pay, EFTPS is free and gives you a confirmation number.

Both methods work with your bank account only — not credit cards or debit cards. Payments typically post to the IRS within one business day. If you're paying a balance owed on your tax return, the IRS applies the payment to the tax year you specify.

Paying by credit card or debit card

If you want to pay with a credit card or debit card, you must use a third-party payment processor approved by the IRS. The main processors are PayPal, Stripe, and Square. Each charges a convenience fee that varies slightly — typically between 1.87% and 2.35% of the amount you pay. The processor keeps the fee; the IRS receives the full tax payment you authorize.

You can find the list of approved processors and their current fees on irs.gov. The fee is not deductible as a tax expense, and it's added to the amount you pay — so if you owe $5,000 and the fee is 2%, you'll pay $5,100 total. Some people use this method to earn credit card rewards, but the fee often outweighs the benefit.

Paying by mail or phone

You can mail a check or money order to the IRS along with a payment voucher. The voucher you use depends on what you're paying: Form 1040-ES for estimated taxes, or the payment voucher that came with your tax return notice if you owe a balance. Include your Social Security number or employer ID number on the check itself.

Mail payments take longer to process — typically two to three weeks — and you won't have a confirmation number until the IRS posts the payment to your account. If you're paying a balance owed, mail your check with your return to the address shown in the return instructions for your state.

You can also pay by phone by calling the IRS at 1-800-829-1040. A representative will take your bank account information and process the payment over the phone. This is free, but you'll need to have your tax information and bank details ready.

Estimated quarterly tax payments

If you're self-employed, have significant investment income, or expect to owe more than your employer withholding covers, you'll make four estimated tax payments per year. These are due on April 15, June 15, September 15, and January 15 of the following year. If a due date falls on a weekend or holiday, the deadline moves to the next business day.

You calculate your estimated tax using Form 1040-ES, which the IRS provides on irs.gov. The form walks you through estimating your income, deductions, and tax liability for the year, then divides it into four equal payments. You can pay each quarter using Direct Pay, EFTPS, by mail, or by phone. If you underpay or overpay, you'll settle the difference when you file your annual return.

Many self-employed people and business owners set aside money each month to cover their quarterly payments, since the payments are often larger than a typical paycheck withholding.

Paying a balance owed after filing your return

If you file your return and owe a balance, you have until the tax deadline (usually April 15) to pay. You can pay when you file using Direct Pay, EFTPS, a credit card, or by mail. You can also pay after you file — the IRS will send you a notice with instructions if you owe.

If you can't pay the full amount by the deadline, you can still file your return on time and pay what you can. The IRS charges interest and penalties on unpaid taxes, but filing on time reduces the penalty. You can also set up a payment plan (called an installment agreement) to pay over time. Short-term plans (120 days or less) are free; longer-term plans charge a setup fee.

What to do if you can't pay by the deadline

If you owe taxes but can't pay by April 15, file your return anyway. The failure-to-file penalty is much steeper than the failure-to-pay penalty. Once you file, you can request a payment plan or ask for an extension to pay.

The IRS offers a short-term extension (up to 120 days) at no cost if you owe $25,000 or less. For longer payment plans, you'll pay a setup fee — currently $31 to $225 depending on how you apply and the length of the plan. You can request a plan online through IRS.gov, by phone, or by mail. Interest and penalties continue to accrue on unpaid taxes until you pay in full.

Frequently Asked Questions

Can I pay my taxes with a credit card without a fee?

No. Credit card and debit card payments always go through a third-party processor that charges a convenience fee of 1.87% to 2.35%. Bank transfers through Direct Pay or EFTPS are free. If you want to use a card for rewards, compare the rewards value against the fee — most of the time the fee is larger.

What happens if I pay the wrong amount or pay late?

If you pay less than you owe, the IRS charges interest and a penalty on the unpaid balance. Interest accrues daily. If you pay more than you owe, the IRS refunds the overpayment or credits it to next year's taxes. Paying late triggers a failure-to-pay penalty in addition to interest, but it's smaller than the failure-to-file penalty.

How do I know my payment went through?

Direct Pay and EFTPS give you a confirmation number immediately. Mail and phone payments take longer — check your IRS account online at irs.gov/account after two to three weeks. You can also call the IRS at 1-800-829-1040 to confirm a payment was received.

Can I make a payment plan if I owe a large amount?

Yes. The IRS offers installment agreements for any amount owed. Short-term plans (120 days or less) are free. Longer plans charge a setup fee and require you to pay a fixed amount each month. You can request a plan online, by phone, or by mail. Interest and penalties continue to accrue until the balance is paid in full.

Do I have to pay estimated taxes if I'm self-employed?

You should pay estimated taxes if you expect to owe $1,000 or more when you file your return. Most self-employed people do, since no employer withholds taxes from their income. Use Form 1040-ES to calculate what you owe, then divide it into four quarterly payments due in April, June, September, and January.