Pay Taxes by Credit or Debit Card

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IRS Resources

Pay Taxes by Credit or Debit Card

Features and Benefits of Paying via Credit or Debit Card:

It's convenient - taxpayers can e-file or paper- file early and make a payment by credit or debit card later, to delay out-of-pocket expenses. Payments can be made by phone, Internet or when e-filing.
It's safe and secure - standard, commercial card networks are used. The IRS does not receive or store card numbers.
These electronic tax payment options are available through service providers.
There is a fee charged by service providers. Fees are based on the amount of the payment and may vary by service provider (see below).
Payment information will not be disclosed for any reason other than processing the transaction authorized by the taxpayer.
A confirmation number is provided at the end of the phone or Internet transaction.
The "United States Treasury Tax Payment" is included on the card statement as further proof of payment. The convenience fee will be included on the statement as a "Tax Payment Convenience Fee" (or similar transaction).
If enrolled in such a program, taxpayers may earn miles, points, rewards or money back from the credit card issuer.

List of **IRS** *e-pay* service providers and fees
Service Provider	Telephone	Web Site	Convenience Fees	Customer Service Number
Link2Gov Corporation (ATM/Debit Card Option¹)	1-888-PAY1040^tm (1-888-729-1040) Available in English and Spanish	PAY1040.com	$3.95²	1-888-658-5465
Link2Gov Corporation (Credit Card Option)	1-888-PAY1040^tm (1-888-729-1040) Available in English and Spanish	PAY1040.com Businesstaxpayment.com	2.49%³	1-888-658-5465
Official Payments Corporation (ATM/Debit Card Option¹)	1-866-4PAY-TAX^tm (1-866-472-9829) Available in English and Spanish	officialpaymentsdebit.com	$3.95²	1-877-754-4413
Official Payments Corporation (Credit Card Option)	1-800-2PAY-TAX^tm (1-800-272-9829) Available in English and Spanish	officialpayments.com	2.49%³	1-877-754-4413

¹ The ATM/Debit card must carry one of the following logos: NYCE, Pulse or Star.
² Flat fee per transaction.
³Contact the service provider to receive up-to-date information regarding fees. The minimum convenience fee is $1.

List of integrated **IRS** *e-file* and *e-pay* service providers and fees
Service Provider	Integrated e-file and e-pay	Web Site	Convenience Fees (% of tax payment)	Customer Service Number
Official Payments Corporation	TurboTax Jackson Hewitt	officialpayments.com	2.49%¹ 2.49%¹	1-866-382-6819 1-877-533-0069
File Your Taxes	File Your Taxes	FileYourTaxes.com	3.93%²	1-805-644-9398
Value Payment Systems	Bullseye Tax	Bullseyetax.com	2.25%	1-888-877-0450

¹ Contact the contracted service provider to receive up-to-date information regarding fees. The minimum convenience fee is $1.
² Contact the registered service provider to receive up-to-date information regarding fees. The minimum convenience fee is $1.25.

Generally, taxpayers can make a payment through the above-named service providers using an American Express® Card, Discover® Card, MasterCard® or Visa® card (except as otherwise noted).
To make a payment of $100,000 or greater through the Link2Gov Corporation, taxpayers can call Link2Gov at 1-888-729-1040.
To make a payment of $100,000 or greater through the Official Payments Corporation (OPC), taxpayers can call OPC's Special Services Unit at 1-877-754-4420.
For more information, or to make a payment, taxpayers should contact the service providers.

Individual e-file Partners for Electronic Payment provides a description of the service providers' products and special offers.

Accepted Tax Payments via Credit or Debit Card:
FORMS	PAYMENT TYPE	MAX PAYMENTS
INDIVIDUAL
Form 1040 series	Current Tax due (CY) CY Notice Prior Year Advanced Payment of Determined Deficiency Installment Agreement	2 per year 2 per year 2 per year 2 per year 2 per month
Form 1040-ES	Estimated Tax	2 per quarter
Form 4868	Extension to File	2 per year
Trust Fund Recovery Penalty	Prior Year Installment Agreement	2 per quarter 2 per month
BUSINESS
Form 940 series	Current tax due Prior Year Installment Agreement	2 per year 2 per year 2 per month
Form 941 series	Current Tax due Prior Year Installment Agreement Amended or Adjusted	2 per quarter 2 per quarter 2 per month 2 per quarter
Form 943 series	Current Tax due Prior Year Installment Agreement Amended or Adjusted	2 per year 2 per year 2 per month 2 per year
Form 944 series	Current Tax due Prior Year Amended or Adjusted	2 per year 2 per year 2 per year
Form 945 series	Current Tax due Prior Year Installment Agreement Amended or Adjusted	2 per year 2 per year 2 per month 2 per year

For more information, refer to the related links at the end of this article.

Credit or Debit Card Convenience Fees

Taxpayers will be informed of the convenience fee amount before the payment is authorized. This fee is in addition to any charges, such as interest, that may be assessed by the credit card issuer. Taxpayers must agree to the terms and conditions of the payment including acceptance of the convenience fee before the transaction is completed.
The Taxpayer Relief Act of 1997 authorizes the Treasury to accept these payments for federal taxes but prohibits the IRS from paying a fee or consideration to service providers for processing these transactions.
In order to give taxpayers this option, IRS has entered into non-monetary contracts and agreements with service providers.
The service providers act in the capacity of merchants and are necessary intermediaries in transaction processing. The service providers validate card numbers and expiration dates, obtain authorization from the card issuers and issue confirmation numbers to taxpayers at the end of the payment transaction. The service providers forward tax payment information to the IRS for posting to taxpayer accounts.
The IRS does not receive or charge any fees for card payments. Additionally, the IRS cannot pay or reimburse any convenience fee to taxpayers. The fee is a non-deductible personal expense; however, it is a deductible business expense.

How to Make a Payment

The integrated e-file and e-pay credit card option is available through a number of tax preparation software products and tax professionals. For additional information about e-filing and paying all at once (including convenience fees and accepted credit cards), taxpayers can refer to tax preparation software or a tax professional.
When paying through tax preparation software, users will be prompted to enter the necessary credit card information.
Pay by phone and Internet options are available through service providers.
When paying by phone, a recorded script will prompt taxpayers through the call.
When paying by Internet, taxpayers will be prompted to complete the necessary entry fields.

The following information is needed in order to complete a card payment:

Item	Instructions
Primary SSN (Individual payments)	This is the social security number of the first person listed on IRS tax package, tax return or form.
Secondary SSN (optional field)	This is the social security number of the second person listed on the IRS tax package, tax return or form.
EIN (Business payments)	This is the employer identification number listed on the IRS tax package, tax return or form.
Card Number	The account number can be up to 16 digits.
Expiration Date	Enter the four digit month/year of the expiration date (for example, June 2010 would be entered 06 and 10, respectively).
Address (Internet only)	Enter full home address.
Address Info (phone only)	If instructed, enter the cardholder’s street address number or zip code. This should match the address at which the card statement is received by the cardholder. For example, if the address is: 123 Main Street Maple Town, AA 45678 Enter 123 or 45678, as appropriate.
Amount of Tax Payment	Enter the exact amount that you would like to pay including dollars and cents.
E-mail Address (Internet only, optional field)	Enter an e-mail address in order to receive an e-mail receipt of the payment transaction.
Taxpayer's Daytime Telephone Number	Enter a telephone number where you can be reached Monday through Friday between the hours of 7:00 am and 5:30 pm. This number will only be used to contact you if there is a problem with your payment information.

Facts You Need to Know:

Payments must be made electronically through tax preparation software, a tax professional or a card payment service provider via phone or Internet.
Cards should not be forwarded to the IRS with the return or form.
Account numbers should not be written on the return or form.
The payment date will be the date the charge is authorized.
Taxpayers can make partial payments by phone or Internet.
Some tax preparation software may not allow taxpayers to make partial payments. Multiple payments cannot be made through tax preparation software.
Taxpayers who e-file and e-pay should re-file rejected returns promptly in order to ensure timely payment. Otherwise, the payment may have to be re-authorized through the card issuer.
Federal tax deposits cannot be made through these options. Amounts not properly deposited may be subject to a 10% penalty for failure to deposit through an authorized financial institution or EFTPS. It is the responsibility of the employer to ensure that all taxes are paid or deposited correctly and on time. Please refer to Publication 15 (Circular E), Employer's Tax Guide for additional information explaining the requirements for paying employment taxes.
The IRS does not issue an immediate release of a Federal Tax Lien when a credit or debit card payment is made to full pay the tax liability. See Publication 1468 for the recommended payment option when an immediate release is necessary.

Cancellations, Errors and Questions:

Generally, payments cannot be cancelled.
Taxpayers can call the card issuer or service provider's customer service number to report problems such as unauthorized charges or concerns regarding payment errors.
Taxpayers can contact the IRS at 1-800-829-1040 to report problems concerning the amount of tax owed or any other matter concerning the tax return.
Taxpayers can also write to the IRS office where the return would be mailed regarding income tax payment concerns. The impacted taxpayer's SSN or EIN, payment tax year, and payment method should be included.
In the event the service provider fails to forward the tax payment to the Treasury, the taxpayer will be responsible for the tax payment and for any penalties and interest.
Voluntary or estimated payments such as Form 4868 and Form 1040-ES payments that result in an overpayment will be resolved through normal administrative procedures.
In most instances, the Treasury will refund an overpayment to taxpayers once the return is received and processed. An overpayment may be used to settle or offset an existing debt on the taxpayer's account.