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-PAY1040tm
(1-888-729-1040)
Available in English and Spanish
|
PAY1040.com
|
$3.952 |
1-888-658-5465 |
Link2Gov Corporation
(Credit Card Option)
|
1-888-PAY1040tm
(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-TAXtm
(1-866-472-9829)
Available in English and Spanish
|
officialpayments.com/debit
|
$3.952
|
1-877-754-4413
|
Official Payments Corporation
(Credit Card Option)
|
1-800-2PAY-TAXtm
(1-800-272-9829)
Available in English and Spanish
|
officialpayments.com
|
2.49%3
|
1-877-754-4413 |
1 The ATM/Debit card must be a Visa Consumer Debit Card, or a NYCE, Pulse or Star Debit Card.
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 |
officialpayments.com/turbotax |
2.49%1
|
1-866-382-6819
|
Official
Payments
Corporation
|
Jackson Hewitt |
Not Applicable |
2.49%1
|
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.
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:
Additional information is provided in the articles below:
Electronic Funds Withdrawal and Credit or Debit Card Payment Options for Businesses
Pay Taxes by Electronic Funds Withdrawal
Electronic Payment Options for Individuals
Electronic Federal Tax Payment System (EFTPS)
Download IRS Forms and Instructions
Electronic Payment Options Home Page
|