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Electronic Payment Options For Individuals

 

GENERAL

Who Can Participate?

  • Taxpayers who file electronically using IRS e-file can e-pay in a single step by authorizing an electronic funds withdrawal or by credit or debit card.
  • Regardless of how the return is filed, taxpayers can pay by phone or Internet using EFTPS or by credit or debit card.

What Types of Individual Taxes Can Be Paid Electronically?

All federal taxes can be paid through EFTPS® year round once a taxpayer is enrolled. The following types of individual taxes can be paid by electronic funds withdrawal and credit or debit card:

Payment Options by Tax Types
Tax Type Electronic Funds
Withdrawal Payment
Option 		Credit or Debit Card Payment Option

Form 1040 series, balance due return U.S. Individual Income Tax Return (current year)

 E-file 1040 series tax return and simultaneously e-pay via tax preparation software or a tax professional. E-file 1040 series tax return and simultaneously e-pay via tax preparation software or a tax professional.
E-file (or paper file) tax return and e-pay by phone or Internet through a service provider.

Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (current year)

 E-file Form 4868 electronically and simultaneously e-pay via tax preparation software or a tax professional. E-pay by phone or Internet through a service provider and, by doing so, receive an extension of time to file.

Form 2350, Application for Extension of Time to File U.S. Individual Income Tax Return (current year)

 E-file Form 2350 electronically and simultaneously e-pay via tax preparation software or a tax professional. Not applicable

Form 1040-ES, Estimated Tax for Individuals

 E-file 1040 series tax return and simultaneously e-pay up to four Form 1040-ES payments via tax preparation software or a tax professional. E-pay by phone or Internet through a service provider and, by doing so, simultaneously file Form 1040-ES.

From 1040 series, balance due return, U.S. Individual Income Tax Return (Past Due) and related Notices (Tax Year 1999 and after)

 Not applicable E-pay by phone or Internet through a service provider (for taxpayers without an active installment agreement(s).

Installment Agreements, (Tax Year 1999 and after)

 Not applicable E-pay by phone or Internet through a service provider (for taxpayers with active installment agreements)

Form 1040 advance payment of a determined deficiency - audit adjustment or under reporter notice (Tax Year 2006 and after)

 Not applicable E-pay by phone or Internet through a service provider.

Trust Fund Recovery Penalty (Tax Year 1999 and after)

 Not applicable E-pay by phone or Internet through a service provider.
  • Electronic filing and paying eliminates the need to submit an associated payment voucher such as Form 1040-V.
  • Electronic funds withdrawal payments should be in whole dollars (round cents to the nearest whole dollar). The "Amount of Tax Payment" may include penalty and/or interest. Some software packages will compute these amounts; and if not, they can be manually computed. A taxpayer can also choose to wait and be billed for any applicable penalty and/or interest they may owe.
  • Credit or debit card payments should be in dollars and cents. The minimum payment is $1.

When Can Electronic Funds Withdrawal and Credit or Debit Card Payments Be Made?

  • Generally, all integrated e-file and e-pay options begin on January 16, 2009. 

Form 1040 series (U. S. Individual Income Tax Return)

  • This includes current year Form(s) 1040, 1040A and 1040EZ.
  • Taxpayers can e-file their individual returns and, at the same time, electronically pay the balance due. Integrated e-file and e-pay options are available through tax professionals and tax preparation software (see chart above for details). Most Tax Year 2008 Integrated e-file and e-pay options end October 15, 2009.
  • Pay by phone or Internet credit or debit card options are available year round.
  • Taxpayers who receive a balance due notice can pay by credit or debit card. Past due tax payments can be made using a credit or debit card by phone or Internet regardless of whether an installment agreement is in place.

Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return)

  • Generally, this option begins in January and ends on the return due date.  For domestic returns, the date is April 15, 2009.
     
  • For taxpayers who are out of the country, the option ends on June 15, 2009.

Form 2350 (Application for Extension of Time to File U.S. Individual Income Tax Return)

  • Generally, this option begins in January and ends on the return due date. This option applies to U.S. citizens and resident aliens abroad who expect to qualify for special tax treatment.
  • For taxpayers who are out of the country, the option ends on June 15, 2009.

Form 1040-ES (Estimated Tax for Individuals)

  • Taxpayers who e-file can e-pay up to four estimated tax payments that can be scheduled for withdrawal on the following dates:
    • April 15, 2009
    • June 15, 2009
    • September 15, 2009
    • January 15, 2010*

*The January 15, 2010 (4th quarter) payment can be scheduled on or after January 15, 2009.

  • A separate payment record is required for each estimated payment. The bank account information can be the same or different for each payment record.
  • The credit or debit card payment option is available year round.
  • Anytime a Form 1040-ES payment is processed via EFW, IRS will check to see if the taxpayer is enrolled in the Electronic Federal Tax Payment System (EFTPS). If not, a taxpayer is mailed an E-file 1040ES PIN Letter Package within a week of the payment being processed, starting in early May of the filing season. Taxpayers are sent this to provide them another e-pay option for making their payments.

Installment Agreements (Credit or Debit Card only)

  • Taxpayers who have set up an Installment Agreement with the IRS can pay past due taxes for applicable tax years (Tax Year 1999 and after). 
     
  • This option is available year round.
  • A recurring payment option is available to Internet users.

Trust Fund Recovery Penalty (Credit or Debit Card Only)

  • This option is available year round.

Additional information is available in the articles below:

Pay Taxes by Electronic Funds Withdrawal

Pay Taxes by Credit or Debit Card

Electronic Federal Tax Payment System (EFTPS)

Electronic Filing Options for Individuals


Download IRS Forms and Instructions

Electronic Payment Options Home Page
 


Page Last Reviewed or Updated: January 16, 2009