How to Make a Federal Tax Payment Using IRS Direct Pay

1 - Access IRS Direct Pay 

  • Go to the IRS Direct Pay portal at www.irs.gov/payments/direct-pay

  • Choose Personal tax payment or Business tax payment 

  • No registration or username/password required

  • No service fees

2 - Select Payment Details 

  • Choose your reason for payment (taxes, estimated taxes, installment plan, etc.)

  • Select the tax form associated with your payment (1040, 1040-ES, etc.)

  • Enter the tax year for the payment

3 - Verify Your Identity 

  • Enter your personal information to verify your identity: 

    • Name and address as shown on your tax return

    • Social Security Number or Individual Tax ID Number

    • Filing status

    • Date of birth

4 - Enter Payment Information 

  • Input the payment amount

  • Provide your bank account information: 

    • Account type (checking or savings)

    • Routing number

    • Account number

  • Select payment date (can be scheduled up to 30 days in advance)

5 - Review and Confirm 

  • Verify all entered information is correct

  • Submit payment

  • Save or print your confirmation number for your records

Important Notes:

  • Payments must be made before 8 PM Eastern Time to be credited the same day

  • Keep your confirmation number as proof of payment

  • Available for payments up to $10 million

Business taxpayers:

Business taxpayers can make the following type of payments using the IRS Direct Pay for businesses.

  1. Form 720, Quarterly Federal Excise Tax Return

    1. Reason for payment: Balance due on return or notice, Federal Tax Deposit

    2. Available time periods: Current quarter or prior quarters (up to 20 years)

  2. Form 940, Employer’s Annual Unemployment Tax

    1. Reason for payment: Balance due on return or notice, Federal Tax Deposit

    2. Available time periods: Current year or prior years (up to 20 years)

  3. Form 941, Employer’s Federal Tax

    1. Reason for payment: Balance due on return or notice, Federal Tax Deposit, Payment on Adjusted or Amended Return, Payment on Assessed Tax Deficiency

    2. Available time periods: Current year or prior years (up to 20 years)

  4. Form 943, Employer Annual Tax for Agricultural Employees

    1. Reason for payment: Balance due on return or notice, Federal Tax Deposit, Payment on Assessed Tax Deficiency

    2. Available time periods: Current year or prior years (up to 20 years)

  5. Form 945, Annual Withheld Federal Income Tax

    1. Reason for payment: Balance due on return or notice, Federal Tax Deposit, Payment on Adjusted or Amended Return

    2. Available time periods: Current year or prior years (up to 20 years)

  6. Form 990PF. Return of Private Foundation

    1. Reason for payment: Balance due on return or notice, Estimated Tax

    2. Available time periods: Current year or prior years (up to 20 years)

  7. Form 990T, Exempt Organization Business Income Tax

    1. Reason for payment: Balance due on return or notice, Estimated Tax

    2. Available time periods: Current year or prior years (up to 20 years)

  8. Form 1042, Withholding Tax for Income of Foreign Persons

    1. Reason for payment: Balance due on return or notice, Extension, Federal Tax Deposit

    2. Available time periods: Current year or prior years (up to 20 years, except for extension)

  9. Form 1065, US Partnership Return of Income

    1. Reason for payment: Balance due on return or notice, Estimated Tax, Extension

    2. Available time periods: Current year or prior years (up to 20 years, except for extension)

  10. Form 1120, Corporation Income Tax Return

    1. Reason for payment: Balance due on return or notice, Estimated Tax, Extension, Payment on Adjusted or Amended Return

    2. Available time periods: Current year or prior years (up to 20 years, except for extension)

  11. Civil Penalty, Summary of US Information Returns or Penalty Assessment

    1. Reason for payment: Balance due on return or notice

    2. Available time periods: Current year or prior years (up to 20 years)