An ACI payment is a direct electronic transfer of money from your bank account to the IRS, processed through the Automated Clearing House network.
ACI stands for Automated Clearing House (ACH) Credit Initiation. When you make an ACI payment to the IRS, you are authorizing a one-time electronic withdrawal from your checking or savings account. The money moves directly to an IRS bank account, not through a third-party payment processor. The IRS receives the funds, and your bank records the debit on your statement as an ACH transaction.
This is different from paying by credit card (which adds a processing fee), mailing a check (which takes days to clear), or using a payment processor like the IRS's own approved vendors. With ACI, you control the exact date the money leaves your account, and there is no middleman taking a cut.
Key Takeaways
- ACI payments move money directly from your bank account to the IRS through the ACH network, with no processing fee charged to you.
- You must provide your bank account number, routing number, and the exact payment amount when you set up an ACI payment.
- The IRS processes ACI payments on the date you specify, so you control when the money leaves your account.
- ACI payments typically clear within one to two business days, though the IRS may take longer to post the payment to your account.
- You cannot reverse an ACI payment once it has been submitted, so verify all details before confirming.
How to make an ACI payment to the IRS
You can initiate an ACI payment through the IRS's Direct Pay system, which is free and available on the IRS website. Go to IRS.gov, find the Direct Pay option, and log in or create an account. You will need your Social Security Number or Individual Taxpayer Identification Number, your filing status, and the tax year you are paying for.
Enter your bank account information: the routing number (a nine-digit code that identifies your bank), your account number, and the account type (checking or savings). Then specify the exact dollar amount and the date you want the payment to be withdrawn. The IRS allows you to schedule a payment up to 120 days in advance. Review all details carefully before you submit, because you cannot cancel or change the payment after it has been processed.
Once submitted, you will receive a confirmation number. Save this number—you will need it if you ever need to contact the IRS about the payment or if a problem arises.
When the money actually leaves your account and reaches the IRS
The timing depends on which date you choose. If you select a payment date that is a business day, your bank will typically debit your account on that date or the next business day. The money then enters the ACH network and moves toward the IRS's bank account. This process usually takes one to two business days.
The IRS may take longer to post the payment to your tax account—sometimes up to two weeks, depending on processing volume. This does not mean the payment is lost; it means the IRS is matching your payment to your account. You can check the status of your payment by logging back into Direct Pay and entering your confirmation number.
If you pay close to a tax deadline, the date the money leaves your bank is what matters for the IRS, not the date it appears in your tax account. The IRS considers the payment made on the withdrawal date, not the posting date.
What information you need before you start
Have these details ready before you log into Direct Pay: your Social Security Number or ITIN, your filing status (single, married filing jointly, etc.), the tax year you are paying for, and the exact amount you owe or want to pay. If you are paying on behalf of a business, you will need the Employer Identification Number instead.
You will also need your bank's routing number and your account number. Your routing number appears on the bottom left of your checks; your account number is on the bottom center. If you do not have a check, call your bank and ask for the routing number. Do not guess—a wrong routing number will send your payment to the wrong bank, and recovering it takes weeks.
Why ACI payments are safer than other methods
ACI payments go directly from your bank to the IRS with no intermediary, which means no third-party processor can hold your money or charge you a fee. The IRS does not charge for Direct Pay, and your bank typically does not charge for ACH transactions either (though some banks charge for outgoing ACH transfers; check your account agreement).
Because the payment is electronic and tracked by both your bank and the IRS, there is a clear record of the transaction. If a dispute arises, both institutions have documentation of the withdrawal and the destination. This is more verifiable than a mailed check, which can be lost or delayed in transit.
The main risk is human error: entering the wrong amount, selecting the wrong date, or providing incorrect bank details. Once you submit an ACI payment, you cannot stop it. If you realize you made a mistake after submission, contact your bank immediately—they may be able to block the transaction if it has not yet cleared, but this is not may provide.
ACI payments versus other ways to pay the IRS
| Payment Method | Cost to You | Processing Time | When Money Leaves Your Account |
|---|---|---|---|
| ACI (Direct Pay) | Free | 1–2 business days | Date you select |
| Credit or debit card | 2–3% processing fee | 1–2 business days | Date you authorize |
| Check by mail | Cost of postage | 7–14 days | When IRS receives it |
| Money order | Cost of money order | 7–14 days | When IRS receives it |
| Third-party payment processor (approved vendor) | Varies; typically $2–$15 | 1–3 business days | Date you authorize |
ACI is the cheapest option if you have a bank account. Credit card payments charge a processing fee (usually 2 to 3 percent of the payment amount), which the IRS does not collect but the payment processor does. Mailed checks are free but slow and create no electronic record until the IRS opens the envelope. Third-party processors offer convenience but add a fee.
If you need to pay by a specific date and want to avoid fees, ACI through Direct Pay is your best choice. The payment reaches the IRS within one to two business days, and you control the exact withdrawal date.
What happens if something goes wrong with your ACI payment
If your payment does not appear in your tax account within two weeks, log into Direct Pay and check the status using your confirmation number. The status will show whether the payment was processed, pending, or failed. If it failed, the IRS will provide a reason—usually a bank error or incorrect account information.
If your bank rejected the payment (for example, because you did not have enough funds), the IRS will not retry it. You will need to make a new payment. If the payment was processed but you entered the wrong amount, you cannot reverse it. You will have to contact the IRS to request a refund or credit, which can take several months.
If you believe your payment was lost or misdirected, contact the IRS at 1-800-829-1040. Have your confirmation number ready. The IRS can trace the payment through the ACH network and confirm whether it reached their account. If it did, they will post it to your tax account. If it did not, they will help you file a claim with your bank.
Frequently Asked Questions
Can I cancel an ACI payment after I submit it?
Not through the IRS. Once you submit an ACI payment in Direct Pay, it is scheduled and cannot be cancelled through that system. If the payment has not yet been withdrawn from your bank account, call your bank immediately and ask them to block the ACH transaction. Banks can sometimes stop outgoing ACH transfers within a narrow window, but this is not may provide and depends on your bank's policies.
What if I enter the wrong bank account number?
The payment will be sent to the wrong bank account. Your bank and the receiving bank will attempt to return the funds, but this process can take two to four weeks. Contact the IRS immediately with your confirmation number so they can help trace the payment. Do not make a second payment until the first one is recovered or confirmed lost.
Does the IRS charge a fee for ACI payments?
No. The IRS does not charge for Direct Pay ACI payments. Your bank may charge a fee for outgoing ACH transfers, but most do not. Check your bank's fee schedule or call and ask before you pay.
How far in advance can I schedule an ACI payment?
You can schedule an ACI payment up to 120 days in advance through Direct Pay. This is useful if you want to ensure the payment reaches the IRS by a specific deadline, such as the tax filing deadline or a payment plan due date.
Is an ACI payment the same as an electronic federal tax payment system (EFTPS) payment?
No. EFTPS is a separate system run by the Department of the Treasury for businesses and individuals who make frequent tax payments. ACI payments through Direct Pay are one-time transfers. Both are electronic and free, but they use different systems and enrollment processes.