Where to send your tax payment

Tax payments go to the Internal Revenue Service (IRS) if you owe federal income tax, or to your state tax agency if you owe state tax. The IRS has multiple payment methods, and the route you choose depends on how much you owe and how quickly you need to pay. You do not send payment to the address on your tax return — that address is for mailing your return itself.

The IRS accepts payments through its official payment portal at IRS.gov, by phone, by mail, or through an approved payment processor. State tax agencies have their own systems, usually found on the state revenue or taxation department website. Using an unapproved third-party site to pay taxes can result in your payment being lost or delayed, so always verify you are on an official government website before entering payment information.

Key Takeaways

  • Federal tax payments go to the IRS through IRS.gov, by phone at 1-800-829-1040, or by mail to the address listed in your tax notice.
  • State tax payments go to your state revenue department, and each state has its own website and payment methods.
  • The IRS Direct Pay system is free and lets you pay from your bank account without fees or third-party involvement.
  • If you cannot pay the full amount now, you can request a payment plan (called an installment agreement) that lets you pay in monthly amounts.
  • Payment by credit or debit card through an approved processor includes a convenience fee, usually 1.87% to 2.35% of the amount you pay.

Payment methods and what each one costs

IRS Direct Pay is the fastest and cheapest option if you have a bank account. You enter your bank routing and account number on IRS.gov, choose a payment date, and the IRS withdraws the money directly. There is no fee. You can pay up to $100,000 per day this way. The payment usually reaches the IRS within one business day.

Credit or debit card payments through an approved processor cost extra. The IRS does not charge the fee, but the payment processor does — typically between 1.87% and 2.35% of the amount you pay. For example, paying $5,000 by card costs $94 to $118 in fees. The approved processors are Authorize.Net, Paymetrics, and WorldPay. You can find links to all three on IRS.gov under "Pay by Card."

Phone payments work through the same approved processors and cost the same fees as online card payments. Call 1-800-829-1040 and follow the prompts to pay by phone. You will need your Social Security number, tax return information, and your card or bank account details.

Mail payments are free but slow. Write a check or money order, include a payment voucher (Form 1040-V for income tax), and mail it to the address shown in your tax notice or on IRS.gov. Mail payments take 2 to 4 weeks to be processed and posted to your account. Do not mail cash.

How to pay if you cannot afford the full amount now

If you owe tax but do not have the money to pay all at once, you can request an installment agreement with the IRS. This lets you pay the amount you owe in monthly payments over time. The IRS charges a setup fee (usually $31 to $225, depending on the method you use to set up the agreement) and interest on the unpaid balance.

You can request an installment agreement online through IRS.gov, by phone at 1-800-829-1040, or by mail. Online is fastest — you can set one up in minutes if you owe less than $50,000. For larger amounts, you will need to call or mail a Form 9465 (Installment Agreement Request). The IRS will tell you the monthly payment amount based on how much you owe and how long you want to take to pay it back.

While you are on a payment plan, interest and penalties continue to accrue on the unpaid balance. Paying faster reduces the total amount you owe. If you miss a payment, the agreement can be terminated and the full remaining balance becomes due immediately.

State tax payments

Each state has its own tax agency and its own payment system. Most states let you pay online through their revenue or taxation department website. Some states also accept phone payments or mail payments. To find your state's payment method, search "[Your State] tax payment" or visit your state revenue department website directly.

State payment methods vary widely. Some states use a single official portal; others direct you to approved third-party processors. Some charge fees for card payments, and some do not. Some states allow installment agreements for unpaid state tax, and some do not. Check your state's website or call the state tax agency to learn what options are available to you.

What happens after you pay

Once the IRS receives your payment, it is posted to your account within 1 to 3 business days if you paid online or by phone, or 2 to 4 weeks if you mailed a check. You can check the status of your payment on IRS.gov using the "Where's My Refund?" tool (even though you are paying, not receiving a refund — the tool tracks all account activity). You will also receive a confirmation number or receipt when you pay, which you should keep for your records.

If you paid more than you owed, the IRS will either refund the overpayment or apply it to next year's tax bill, depending on what you request. If you underpaid or made a mistake on your return, the IRS will send you a notice with the correct amount owed and instructions on how to pay the difference.

Payment deadlines and penalties for late payment

Federal income tax is due on April 15 each year (or the next business day if April 15 falls on a weekend or holiday). If you file your return after April 15 without requesting an extension, any tax you owe is considered late. The IRS charges a failure-to-pay penalty of 0.5% per month on unpaid tax, plus interest. The interest rate changes quarterly and is currently around 8% per year, but this varies.

If you cannot pay by the deadline, file your return anyway and pay as much as you can. The penalty for filing late is much steeper than the penalty for paying late, so submitting your return on time — even if you cannot pay the full amount — reduces the total penalties you will owe. You can also request an extension to file (which gives you until October 15), but an extension to file is not an extension to pay — tax is still due by April 15.

Frequently Asked Questions

Can I pay my federal taxes by cash?

No, the IRS does not accept cash payments by mail or in person. You must pay by check, money order, bank transfer, card, or phone. If you need to pay cash, you can purchase a money order at a bank, post office, or grocery store and mail it with Form 1040-V.

What if I pay the wrong amount or pay to the wrong address?

If you mail a check to an incorrect address, it may be returned or delayed. Always use the address shown in your tax notice or on IRS.gov. If you overpay, the IRS will refund the difference or apply it to next year's tax. If you underpay, the IRS will send you a notice with the remaining balance due and instructions to pay.

Do I have to pay the convenience fee when I use a credit card?

Yes, the convenience fee is required if you pay by credit or debit card through an approved processor. The fee is not charged by the IRS — it is charged by the payment processor and is typically 1.87% to 2.35% of your payment. Direct Pay (bank transfer) has no fee.

What if I cannot pay my state taxes?

Contact your state revenue or taxation department to ask about payment plans or hardship options. Each state has different rules. Some states offer installment agreements similar to the IRS; others may offer temporary payment deferrals or other relief. Call the number on your state tax notice to discuss your situation.