How to Send a Payment to the IRS

The four ways to pay the IRS directly

You can pay the IRS by check or money order mailed to a lockbox, by electronic bank transfer through IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS), by credit or debit card through an approved payment processor, or by phone. The fastest route is electronic—your payment posts within one business day. Mailed checks take 7 to 14 days to clear. Card payments are instant but carry a processing fee of 1.87% to 2.35% depending on the processor.

Which method you choose depends on how soon you need the payment to post, whether you want a record in your bank account, and whether you are willing to pay a fee for speed. The IRS does not charge a fee for Direct Pay, EFTPS, or mailed payments—only card and phone payments incur processor fees. If you have no deadline pressure and want to avoid fees entirely, mail is cheapest. If you need the payment posted tomorrow, Direct Pay is fastest and free.

Key Takeaways

• IRS Direct Pay is free, requires no registration, and posts within one business day if you submit before 8 p.m. Eastern time.
• EFTPS is free but requires advance registration (takes one to two business days) and is best for recurring or quarterly payments.
• Mailed checks and money orders must go to a specific lockbox address based on your state and payment type; the IRS publishes these addresses on its website.
• Credit and debit card payments charge a fee (1.87% to 2.35%) but are instant and useful if you need to meet a deadline the same day.
• Always include your Social Security number or employer identification number and tax year on any payment so the IRS can match it to your account.

Paying by electronic transfer: Direct Pay and EFTPS

IRS Direct Pay is the simplest electronic option. You go to irs.gov, find the Direct Pay link, enter your Social Security number or EIN, tax year, and payment amount, and authorize a one-time bank transfer from your checking or savings account. No registration, no setup fee, no waiting period. If you submit before 8 p.m. Eastern time on a business day, the payment posts the next day. On weekends or holidays, it posts the following business day.

EFTPS (Electronic Federal Tax Payment System) requires you to register in advance—either online at eftps.gov or by phone at 1-800-555-3453. Registration takes one to two business days. Once registered, you can schedule payments up to 120 days in advance, which is useful if you know you owe quarterly estimated tax or have a payment plan with the IRS. Like Direct Pay, EFTPS is free and posts within one business day if you submit before 8 p.m. Eastern time.

Use Direct Pay for a one-time payment you need to make now. Use EFTPS if you make regular payments, want to schedule ahead, or prefer to set up a system you can reuse for future tax years.

Paying by mail: checks and money orders

The IRS accepts checks and money orders by mail, but you must send them to the correct lockbox address for your state and the type of tax you owe. These addresses are not the same as the IRS office address in your city. The IRS publishes lockbox addresses on irs.gov under "Where to File"—search by your state and whether you are paying income tax, payroll tax, excise tax, or another type.

Write your Social Security number or EIN, tax year, and the type of tax on the front of the check or money order. Include a payment voucher if you have one (Form 1040-V for income tax, for example). Mail the payment in an envelope with your name and address on it. The IRS recommends sending by certified mail with return receipt so you have proof of mailing. Keep the receipt until the payment appears in your account.

Mailed payments take 7 to 14 days to clear after the IRS receives them. If you are close to a deadline, mail does not may provide on-time posting—the postmark date matters, but the IRS counts the payment as received on the date it arrives at the lockbox, not the date you mailed it. If you are cutting it close, use electronic payment instead.

Paying by credit or debit card

The IRS does not accept cards directly. Instead, you pay through one of three approved payment processors: PayPal, Worldpay, or ACI Payments. Each charges a fee of 1.87% to 2.35% of the payment amount. For a $5,000 payment, that is roughly $94 to $118 in fees.

Go to irs.gov, find the "Pay by Card" link, and choose your processor. You enter your card details, payment amount, and tax information. The processor charges your card immediately and sends the payment to the IRS the same day. The IRS posts it within one business day.

Card payments are useful only if you need the payment to post the same day or the next day and cannot use Direct Pay or EFTPS. The fee is steep enough that it should not be your first choice unless speed is worth the cost to you.

Paying by phone

You can pay by phone through the same three processors (PayPal, Worldpay, ACI Payments) by calling the IRS at 1-800-829-1040. The processor charges the same fee as card payments (1.87% to 2.35%). Phone payment is useful if you do not have internet access or prefer to speak to someone, but the fee and posting time are identical to online card payment.

When you call, have your payment amount, tax year, and card or bank account information ready. The IRS representative will walk you through the processor's system. You receive a confirmation number at the end of the call.

What information you need before you pay

Gather these details before you start:

• Your Social Security number or employer identification number (EIN)
• The tax year the payment covers
• The type of tax (income tax, payroll tax, excise tax, etc.)
• The exact amount you are paying
• Your bank account number and routing number (for electronic payments) or card number (for card payments)

If you are paying a balance owed from a prior year, make sure you know which year. If you are paying estimated tax for the current year, have your estimated tax worksheet or notice handy. If you are on a payment plan with the IRS, check your agreement to see whether you should pay through the plan or send a separate payment.

What happens after you submit your payment

The IRS sends you a confirmation number immediately after you submit. Keep this number—it is your proof of payment. The payment posts to your account within one business day for electronic payments, or 7 to 14 days for mailed payments.

If you are paying a balance owed, the IRS applies the payment to penalties and interest first, then to the principal tax amount. If you are paying estimated tax, the payment is held in a suspense account until you file your return, at which point it is credited to your tax liability for that year. You can check the status of your payment on irs.gov using the "Where's My Refund?" tool (even though you are not getting a refund, the tool tracks all account activity). It may take 24 hours for a payment to show up in the system.

If your payment is late or you cannot pay in full

If you owe taxes but cannot pay by the deadline, you still have options. File your return on time even if you cannot pay—the penalty for filing late is larger than the penalty for paying late. Then contact the IRS to set up a payment plan (called an installment agreement). You can request a short-term plan (120 days or less) at no cost, or a long-term plan (more than 120 days) for a setup fee of $31 to $225 depending on how you set it up.

If you submit a payment after the deadline, the IRS charges a failure-to-pay penalty of 0.5% of the unpaid tax per month, plus interest. The interest rate changes quarterly and is currently around 8% per year. These charges accrue daily, so the sooner you pay, the less you owe in total. The IRS also charges a penalty for filing late, so prioritize filing your return even if you cannot pay the full amount.

Frequently Asked Questions

Can I pay the IRS through my bank's bill pay service?

No. Your bank's bill pay system cannot send payments to the IRS. You must use IRS Direct Pay, EFTPS, a card processor, phone payment, or mail. If you try to pay through your bank's bill pay, the payment will be rejected or sent to the wrong address.

What if I do not have a bank account?

You can pay by money order (available at post offices, grocery stores, and check-cashing services) mailed to the lockbox address for your state. You can also pay by card through a processor if you have a credit or debit card. Phone payment is also an option if you have a card.

How do I know if my payment went through?

You receive a confirmation number immediately after submitting an electronic or card payment. For mailed payments, send by certified mail and keep the receipt. Check your account on irs.gov within 24 hours—the payment should appear in the system. If it does not appear within two business days, contact the IRS at 1-800-829-1040.

Can I pay someone else's IRS bill?

Yes, but you must include their Social Security number or EIN on the payment so the IRS knows whose account to credit. If you are paying for a business, use the EIN. If you are paying for an individual, use their SSN. Without the correct identifier, the payment may be applied to the wrong account.

What if I overpay by accident?

The IRS will hold the overpayment and credit it to your next tax bill, or you can request a refund. You can choose which option you want when you file your return or by contacting the IRS. Refunds typically take 4 to 6 weeks to arrive.