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Frequently Asked Questions
- How does the EFTPS® tax payment service work?back to top
- With the Electronic Federal Tax Payment System (EFTPS®), a free service of the U.S. Department of the Treasury, you schedule payments whenever you want, 24 hours a day, 7 days a week. You can enter payment instructions up to 120 days in advance for businesses and 365 days for individuals.
Payments must be scheduled at least one calendar day before the tax due date by 8 p.m. ET to reach the Internal Revenue Service (IRS) on time. On the date you select, the funds will be moved to Treasury from your banking account, and your records will be updated at the IRS.
The system launched in 1996 and has processed more than 1 billion payments through this Web site and our phone system as well as through special channels for payroll providers, tax professionals, financial institutions, and other authorized third parties.
- Why should I use this system?back to top
- It's fast. You can make a tax payment in minutes.
- It's accurate. You review your information before it is sent.
- It's convenient. You can make a payment from anywhere there's an Internet or phone connection 24 hours a day, 7 days a week.
- It's easy to use. A step-by-step process guides you through scheduling payments.
- It's secure. Online payments require three unique pieces of information for authentication: an employer identification number (EIN) or social security number (SSN); a personal identification number (PIN); and an Internet password. Phone payments require your PIN as well as your EIN/SSN.
- I can't find my PIN.back to top
- Call 1.800.555.4477 and we'll resend it to you by U.S. Mail. We can schedule a payment for you in the meantime if you verify certain information. For security reasons, your PIN must be mailed; it can't be given to you over the phone.
- How do I get/replace/change my Internet password?back to top
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- Click on Log In, Payments, or My Profile, then click on Need a Password.
- Enter your EIN or SSN and your EFTPS® four-digit PIN.
- Enter your banking information or your EFTPS® enrollment number (which appears on your PIN letter or was given to you when you activated your enrollment via phone) and select Next.
- Create your new Internet password. Passwords must be 8 to 12 characters long and include:
- At least one uppercase letter (A, B, C, etc.)
- At least one lowercase letter (a, b, c, etc.)
- At least one number (1, 2, 3, etc.) or one of the following characters (!, @, #, $,*, +,-)
- What do I select for the tax period?back to top
- The tax period is the year and/or quarter of your tax liability. For Forms 941 and 720, the tax period is the first, second, third, or fourth quarter of the calendar year. So, for example, monthly employment taxes for February would use Q1 because February is in the first quarter. You would then enter the four-digit year.
If your form doesn't require a month (such as a prior-year 1040 payment), just enter the year.
- What if I make a mistake in the tax period?back to top
- The IRS will autocorrect the period for current federal tax deposits.
- I made a mistake in the amount or tax type or tax form/used the wrong enrollment. How do I cancel a payment?back to top
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If it's two or more business days before your payment is scheduled to be made, click on Payments from the home page, log in, then click Cancel a Tax Payment from the left menu and follow the instructions.
If the payment is scheduled to occur in less than two business days, you cannot cancel it through EFTPS® tax payment service. Please follow the appropriate guidance below for your situation:
- If your previous payment is less than the amount owed, schedule another payment for the difference.
- If you indicated the wrong tax form or tax type, contact the IRS in 10 business days to have a correction made.
- If you have more than one EFTPS® enrollment and used the wrong account, contact your financial institution about denying the payment. Please note that fees may apply.
- If you paid more than the amount you owe, the additional funds will be applied to the next tax period. Or, you may contact your financial institution about denying the payment. Please note that fees may apply.
- How much do I owe? When is my payment due? What tax form do I select?back to top
- EFTPS® is a tax payment service. You'll need to already know the amount, tax form, and date when you schedule a payment here. To calculate a payment or due date or determine the appropriate tax form, please visit IRS.gov or a tax professional.
- What if I have to make a payment that is due today?back to top
- If you're making a current-period business tax payment, ask your financial institution if it can execute a same-day federal tax wire payment, and what fees and deadlines apply. A same-day wire instructions worksheet is available at Help & Information>Downloads. While the instructions are available here, you must contact a financial institution to make such payments. Very small businesses-typically, those who pay less than $10,000 annually in federal taxes-may have other options. Consult your tax professional or call the Business & Specialty Line at 1.800.829.4933 for more information.
If you're making a current-period tax payment as an individual, visit www.irs.gov/epay for debit/credit card and other options. Please note that fees may apply. In addition, current-period individual tax payments, such as 1040 estimated taxes, are considered timely if they are postmarked on the due date or earlier.
You also have the option of scheduling the payment via the EFTPS® tax payment service for the next business day. The IRS may assess you a penalty or late fee. Neither IRS nor EFTPS® can tell you today how much penalties or fees might be, as they are calculated when you file the return.
- Can I schedule payments in advance?back to top
- Yes. Businesses can schedule payments up to 120 days before the due date, and individuals can schedule payments up to 365 days before the due date. The payment will occur on the date you indicate.
If you want to cancel a payment, you must do so by 8 p.m. local time two business days before the scheduled date.
- Do I have to enter subcategory amounts?back to top
- The amounts are optional. But if any are entered, they must add up to the total payment amount.
- How can I verify my payment went through?back to top
- You receive an acknowledgment number at the end of each payment scheduled. If you have questions about a past payment, log in and check Payment History, or check your banking account activity.
- What taxes can I pay here?back to top
- All federal taxes due to the IRS can be paid using the EFTPS® tax payment service.
- What is the difference between scheduling a payment myself and having my financial Institution do it for me?back to top
- If you schedule a payment via the Web site or phone, you authorize the Department of the Treasury to debit your banking account for the specified amount. There are no fees.
If your financial institution initiates a payment, that entity sends the payment to Treasury for you. If you choose this option, you can use the EFTPS® payment history function, but you cannot make or cancel a payment yourself. Before you enroll using this option, ask your financial institution about availability, deadlines, and possible fees.
- What if I use a payroll service or an accountant?back to top
- You may enroll in the EFTPS® tax payment service even if a third party makes your tax payments. Check with your provider to determine which taxes are being paid on your behalf.
If you wish to make payments other than those being made by a third party, you must create an enrollment yourself. For example, if your business is using a third party to make your payroll tax deposits and you wish to make your own 1120 corporate income tax payments through EFTPS®, you would complete an additional enrollment under your EIN or SSN.
- How do I change my taxpayer name and/or IRS address of record?back to top
- Businesses: To change an address, name, or EIN, contact the IRS at 1.800.829.4933.
Individuals: To change an address, call 1.800.829.1040. To change a name or SSN, visit the Social Security Administration (SSA) Web site at www.socialsecurity.gov.
Please note you cannot make these changes at EFTPS®. The IRS processes the information it receives from you or SSA, then transmits it to this tax payment service. You can, however, change your EFTPS® contact information here.
- How do I change my banking information?back to top
- After you log in, select Additional Taxpayer Enrollment under Enrollment. If you change your banking information, you are creating a new enrollment. Type over the banking information that appears in the fields, then select a new PIN. You can begin scheduling payments with that account immediately by logging out, then logging back in with the new PIN. You will need to create an Internet password.
If you want payments you've already scheduled to be made through your new banking account, you must cancel those payments using your previous PIN and reschedule them using the new PIN.
To delete the previous enrollment, go to Help & Information>Downloads and download the enrollment termination form. Complete it (be sure you sign it) and fax it to the number indicated on the form. Please note: Unless you terminate your enrollment, it will still be live in the system and you could erroneously make a payment from that account if you use the PIN that is tied to it.
- How do I change my EFTPS® tax payment service contact information?back to top
- Log in, then go to My Profile and click on Edit Enrollment Information.
- How do I enroll?back to top
- If you're a new business that indicated a likely federal tax deposit liability when you applied for your EIN, you're pre-enrolled. You should have received a letter with your four-digit EFTPS® PIN. If you didn't, call 1.800.555.4477. When you give the agent your EIN, he or she can provide your PIN. This is the only situation in which PINs are given over the phone. It is because you haven't yet added banking information to your enrollment. To activate your enrollment so you can make payments using this service, call 1.800.555.3453. You'll be asked to enter your EIN, PIN, banking information, and a contact phone number. You'll receive your 18-digit enrollment number, which can be used in creating your Internet password. As soon as you finish the call successfully, you can begin scheduling payments.
If you want to make payments as an individual taxpayer or for a business that wasn't pre-enrolled, click on Enrollment and follow the instructions. In five to seven days after you submit the enrollment, you'll receive your PIN and enrollment number via U.S. Mail.
If you need to schedule a payment before you receive your PIN, call 1.800.555.4477 two business days after completing your enrollment. If the information you provided matched IRS records, an agent can take your payment. For security reasons, the agent will not be able to give you the PIN over the phone.
- How do I know whether to enroll as a business, individual, or federal agency?back to top
- If you're paying business/employment-related taxes, enroll as a business, whether you are a business; non-profit group; or a state, regional, or local governmental entity.
If you're paying taxes for which you personally are responsible, such as the 1040 series, enroll as an individual.
Only federal government entities can enroll as federal agencies. To enroll as a federal agency, you must have an Agency Location Code (ALC). If you don't have one, don't enroll as a federal agency.
- Do I have to enroll separately to use the phone payment system and this Web site?back to top
- No. You will, however, need to create an additional credential-an Internet password-if you pay via the Web site.
- If I use the EFTPS® tax payment service, will the government have unlimited access to my banking account?back to top
- No. Only payments you or an authorized third party schedule will come out of your account.
- What if the Web site is down?back to top
- You can use the voice response system, 1.800.555.3453, 24 hours a day. You will need your EIN or SSN and your EFTPS® PIN.
- What browsers does the EFTPS® tax payment service support?back to top
- EFTPS® supports Microsoft Internet Explorer for Windows and Mozilla Firefox for Windows, and recommends that you enable JavaScript.
- Under what authority does this service operate?back to top
- The Code of Federal Regulations (CFR) sets forth rules regarding electronic federal tax payment. 26 CFR Parts 1, 20, 25, 31, 40, and 301 cover payment of federal taxes, including payment by electronic funds transfer (EFT). 31 CFR 203 implements the EFTPS® tax payment service by prescribing rules for financial institutions that use EFT mechanisms. The regulations can be accessed at http://www.access.gpo.gov
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