How to pay your federal income tax

You can pay federal income tax through the IRS directly using several methods: online through IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS), by phone, by mail with a check or money order, or through your tax professional or software. The fastest and most secure route is IRS Direct Pay, which lets you schedule a payment from your bank account with no fee. If you owe when you file your return, the IRS will tell you the amount due and the deadline — typically April 15 for the previous tax year.

The method you choose depends on when you need to pay and whether you want to set up recurring payments. One-time payments can go through any method. If you pay quarterly estimated taxes because you're self-employed or have income not subject to withholding, EFTPS or Direct Pay lets you schedule those four payments in advance so you don't miss a deadline.

Key Takeaways

  • IRS Direct Pay and EFTPS are free, secure, and let you pay immediately or schedule a payment for a future date.
  • You can pay by phone, mail, or through a tax professional, but these methods may charge fees or take longer to process.
  • The IRS tells you what you owe and when it's due when you file your return or receive a notice.
  • If you can't pay the full amount by the deadline, you can request a payment plan through the IRS, which may include interest and penalties.

IRS Direct Pay and EFTPS: the fastest methods

IRS Direct Pay is the simplest option for most people. You go to irs.gov/payments, enter your Social Security number or tax ID, the tax year, and the amount, then authorize a one-time transfer from your checking or savings account. There is no fee. You can schedule the payment to go through on a specific date up to 120 days in the future, which is useful if you want to time it with a paycheck or bonus. The IRS confirms the payment immediately and sends you a confirmation number.

EFTPS (Electronic Federal Tax Payment System) works similarly but requires you to enroll first, which takes one to two business days. Once enrolled, you can make payments or set up a series of payments for the year. EFTPS is often preferred by self-employed people and businesses because it handles recurring payments more easily. There is no fee. You must schedule payments at least one business day in advance.

Both methods work from any computer or phone with internet access. Neither requires you to mail anything or wait for a check to clear. If you use tax software like TurboTax or H&R Block, those platforms often link directly to Direct Pay, so you can pay without leaving the software.

Paying by phone or mail

You can pay by phone by calling the IRS at 1-800-829-1040 and speaking to a representative, or by using an automated phone payment system. The IRS charges a fee for phone payments — the amount varies by payment processor and is disclosed before you complete the transaction. The payment goes through immediately, and you receive a confirmation number.

Paying by mail means sending a check or money order to the IRS address listed on your tax return or notice. Write your Social Security number, tax year, and the amount on the check. Mail it to the address shown in the instructions for your return form. Mailed payments take 7 to 10 business days to clear and carry the risk of being lost or delayed. Do not send cash.

A tax professional or tax software can also submit payment on your behalf. If you use a CPA or tax firm, they often handle payment as part of their service. Tax software may charge a convenience fee to submit payment directly to the IRS.

What happens if you can't pay by the deadline

If you owe tax but cannot pay the full amount by April 15, you still must file your return on time. File and pay what you can. The IRS will charge interest on the unpaid balance starting the day after the deadline, and you may owe a failure-to-pay penalty as well. Both accrue daily until the balance is paid.

You can request a payment plan (called an installment agreement) through the IRS. Short-term plans cover balances under $100,000 and let you pay over up to 180 days with no setup fee if you pay online. Long-term plans spread payments over several years and charge a setup fee of $31 to $225 depending on the method. Interest and penalties continue to accrue during the plan. You can set up a plan online through IRS.gov, by phone, or by mail.

If you believe you cannot pay even with a plan, you can request Currently Not Collectible status, which temporarily pauses collection action. Interest and penalties still accrue, but the IRS stops pursuing payment while your financial situation improves. This status is reviewed periodically and can be lifted if your circumstances change.

Paying estimated quarterly taxes

If you are self-employed, a contractor, or have income that is not subject to withholding (such as rental income or investment income), you may need to pay estimated tax four times per year instead of once. The IRS provides a worksheet to calculate what you owe. Payments are due April 15, June 15, September 15, and January 15 of the following year.

You can pay estimated taxes using the same methods as regular tax: IRS Direct Pay, EFTPS, by phone, or by mail. EFTPS is popular for estimated taxes because you can schedule all four payments at once and the system reminds you of upcoming deadlines. If you underpay estimated tax, you may owe a penalty when you file your annual return, even if you are owed a refund overall.

Paying back taxes or taxes from prior years

If you owe tax from a previous year and have not yet paid, you can pay using any of the methods above. The IRS will apply your payment to the oldest tax year first. Interest and penalties have been accumulating, so the amount you owe is likely higher than the original tax. You can request a payment plan for back taxes as well.

If the IRS has already sent you a notice or bill, follow the payment instructions on that notice. The notice will show the total amount due, including interest and penalties, and the deadline. If you have questions about the amount, you can contact the IRS using the phone number on the notice before paying.

Frequently Asked Questions

Can I pay my taxes with a credit card?

The IRS does not accept credit cards directly. However, third-party payment processors allow credit card payments for a fee, typically 1.87% to 2.35% of the amount paid. These processors are listed on irs.gov/payments. The fee is in addition to any interest or penalties you owe, so paying by credit card is usually more expensive than paying from a bank account.

What if I file my return but don't pay by April 15?

Interest begins accruing the day after the deadline, and you will owe a failure-to-pay penalty of 0.5% of the unpaid tax per month. You can still pay at any time and request a payment plan. Filing on time but paying late is better than filing late, which triggers a separate failure-to-file penalty.

How do I know if my payment was received?

IRS Direct Pay and EFTPS provide a confirmation number immediately. For phone payments, you receive a confirmation number during the call. For mailed checks, the IRS processes payments slowly; you can check the status of a mailed payment by calling 1-800-829-1040 after 21 days. Keep your confirmation number or cancelled check as proof of payment.

Can I pay someone else's taxes?

Yes. You can pay another person's tax bill if you have their permission and the information needed (their name, Social Security number, and tax year). Use IRS Direct Pay or EFTPS and enter their details. The payment reduces their balance, not yours. You cannot claim a deduction for paying someone else's tax.

What if I overpaid my taxes?

If you paid more than you owed, the IRS will issue a refund. You can request the refund be deposited into your bank account (fastest, usually 21 days) or mailed as a check (slower). You can also request that the overpayment be applied to next year's estimated tax. The choice is made on your tax return or through the IRS website.