The four ways to pay the IRS directly

You can pay the IRS through IRS Direct Pay (free, from your bank account), Electronic Federal Tax Payment System (EFTPS) (free, requires enrollment), credit or debit card (costs a processing fee), or mail a check (free, slowest). Which one you use depends on how much you owe, how soon you need to pay, and whether you want to set up a payment plan.

The IRS does not accept cash, wire transfers, or cryptocurrency. If you owe money when you file your return, you can pay immediately or set up a plan to pay over time. If you owe money but have not filed yet, you still need to file your return and then pay—the IRS will not let you pay without a return on file.

All payment methods except mail reach the IRS the same day you submit them during business hours. Mail takes 7 to 10 business days to arrive, and the IRS dates your payment from the postmark, not the day they receive it.

Key Takeaways

  • IRS Direct Pay and EFTPS are both free and work from your bank account, but Direct Pay is faster to set up if you have never used it before.
  • Credit and debit card payments reach the IRS the same day but cost between 1.87% and 2.35% in processing fees on top of what you owe.
  • Mailing a check is free but takes a week to 10 days, and you must include a payment voucher or your return so the IRS knows which account to credit.
  • If you cannot pay the full amount now, you can set up a payment plan through the IRS website for as little as $25 per month.
  • The IRS applies payments to your account on the day they receive them, so paying before the tax deadline stops penalties from growing.

IRS Direct Pay: fastest setup, no fees

IRS Direct Pay lets you pay directly from your checking or savings account through the IRS website. You do not need to enroll in advance—you can go to IRS.gov, click "Pay Now," and complete the payment in one session. The IRS charges no fee, and the payment posts to your account the same business day.

You will need your Social Security number or Individual Taxpayer Identification Number (ITIN), your filing status, and the exact amount you owe. If you are paying for a prior year, have that tax year ready. The IRS will ask for your bank routing number and account number, which you can find on the bottom left of any check.

Direct Pay works for federal income tax, self-employment tax, estimated tax payments, and back taxes. You can schedule a payment up to 120 days in advance if you want to lock in a future date. There is no limit on how much you can pay this way.

EFTPS: recurring payments and business taxes

EFTPS is the Electronic Federal Tax Payment System, run by the U.S. Department of the Treasury. It requires you to enroll first (takes about 10 days), but once you are set up, you can make payments 24 hours a day, 7 days a week. EFTPS is free and works for individual income tax, self-employment tax, estimated payments, and business payroll taxes.

To enroll, go to EFTPS.gov and provide your Social Security number or Employer Identification Number (EIN), your bank account information, and a phone number. The IRS mails you a Personal Identification Number (PIN) within 10 business days. Once you have your PIN, you can log in and make payments immediately.

EFTPS is especially useful if you make estimated tax payments every quarter or if you run a business and need to pay payroll taxes on a schedule. You can set up recurring payments so the same amount comes out on the same day each month or quarter. Payments made before 8 p.m. Eastern Time post the same business day.

Credit and debit card payments: immediate but costly

You can pay your IRS bill with a credit or debit card through a payment processor—a third-party company the IRS has authorized to handle card payments. The IRS does not process cards directly. The three authorized processors are Worldpay, Paymetrics, and Global Payments. All three charge a fee, usually between 1.87% and 2.35% of the amount you pay.

To pay by card, go to IRS.gov, click "Pay Now," and select "Credit or Debit Card." You will be routed to one of the three processors. The fee is calculated and shown before you confirm the payment. For example, if you owe $5,000 and the fee is 2%, you will pay $5,100 total. The processor keeps the fee; the IRS receives only the $5,000.

Card payments post the same day you submit them. This method makes sense if you need to pay quickly and cannot access your bank account, or if you want to earn credit card rewards on a large payment. It does not make sense if you are paying a small amount, because the fee will be a larger percentage of what you owe.

Mailing a check: free but requires a voucher

You can mail a check to the IRS, and it will cost you nothing. However, you must include a payment voucher so the IRS knows which tax year and which account the payment belongs to. Without a voucher, your payment may be delayed or applied to the wrong year.

If you filed a return, use the payment voucher that came with your return notice, or download Form 1040-V from IRS.gov. Write your name, address, Social Security number, daytime phone number, and the tax year on the check itself. Mail the check and voucher to the address shown on the voucher—it varies by state.

If you have not filed a return yet, you can still mail a check, but include a copy of your return with the check so the IRS can match it to your account. The IRS dates your payment from the postmark on the envelope, not the day they receive it, so mail your check early if the deadline is approaching. Allow 7 to 10 business days for mail delivery.

Setting up a payment plan if you cannot pay now

If you owe money but cannot pay the full amount immediately, you can set up a payment agreement with the IRS. Short-term plans (120 days or less) are free. Long-term plans (more than 120 days) charge a setup fee of $31 to $225, depending on how you enroll, plus interest and penalties on the unpaid balance.

You can set up a payment plan online through IRS.gov without calling or filing paperwork. Go to the IRS website, click "Payment Plans," and choose either a short-term extension (gives you up to 120 extra days to pay in full) or a long-term installment agreement (spreads payments over months or years). The minimum monthly payment is usually $25, but the IRS will work with you if that is too high.

Once your plan is approved, you can pay each month through Direct Pay, EFTPS, or automatic bank withdrawal. The IRS will send you a notice with your payment due date and amount. Interest and penalties continue to grow on the unpaid balance, so paying faster saves you money.

What to do if you cannot find your account number or routing number

Your bank routing number and account number appear on the bottom of any check you have from that bank. The routing number is the first nine digits on the left; the account number follows. If you do not have a check, call your bank and ask for both numbers, or log into your online banking and look under account details.

If you are using IRS Direct Pay and do not have your bank information handy, you can stop and come back later—Direct Pay does not require you to complete the payment in one sitting. EFTPS requires your bank information to enroll, so you will need it before you can set up an account.

If you are paying by mail and do not have a payment voucher, you can download Form 1040-V from IRS.gov or call the IRS at 1-800-829-1040 and ask them to mail you one. The form takes about 10 days to arrive by mail, so plan ahead if your deadline is soon.

Frequently Asked Questions

Can I pay the IRS with a wire transfer?

No. The IRS does not accept wire transfers, ACH transfers, or any method other than the four listed above: Direct Pay, EFTPS, credit or debit card, or check. If a website claims to offer wire transfer to the IRS, it is a scam.

What if I pay late—will I owe penalties?

Yes. If you pay after the tax deadline (usually April 15), the IRS charges a failure-to-pay penalty of 0.5% per month on the unpaid balance, plus interest. Paying as soon as you can stops the penalty from growing. If you set up a payment plan, penalties and interest continue to accrue on the unpaid portion.

How do I know if my payment went through?

If you paid through Direct Pay or EFTPS, you will receive a confirmation number immediately. Save it. If you paid by card, the processor will email you a receipt. If you mailed a check, the IRS will send you a notice once they receive and process it, usually within two weeks. You can also check your account on IRS.gov under "Account Details."

Can I pay someone else's IRS bill?

Yes, but only if you have their permission and their tax information. You will need their Social Security number or ITIN and the exact amount they owe. The payment will be credited to their account, not yours. If you are paying for a spouse or dependent, you can use your own bank account.

What if I overpay by accident?

The IRS will hold the overpayment as a credit on your account. You can request a refund by mail, or you can apply the credit to next year's estimated tax payment or another tax debt you owe. The IRS will not charge you interest on an overpayment, but they also will not pay you interest if you leave it as a credit.