What the Electronic Federal Tax Payment System Does

The Electronic Federal Tax Payment System (EFTPS) is the IRS's official channel for paying federal income tax, payroll taxes, and excise taxes directly from your bank account. You initiate the payment yourself — the IRS does not pull money from your account. Instead, you log in, enter the amount and tax type, and schedule a payment date. The money moves from your bank to the Treasury Department's account, and the IRS records it against your tax account within one business day.

EFTPS is free to use and works with checking or savings accounts at any U.S. bank. It is the same system that employers use to pay payroll taxes and that self-employed people use to pay quarterly estimated taxes. The payment reaches the IRS faster than a check and creates an when ready record you can retrieve anytime.

Key Takeaways

  • EFTPS is free and works with any U.S. bank account — you schedule payments yourself rather than having the IRS pull money.
  • You need a valid Social Security Number or Employer Identification Number, a bank account, and an online EFTPS account to get your free guide.
  • Payments typically post to your IRS account within one business day, and you receive a confirmation number when ready after scheduling.
  • You can schedule payments up to 120 days in advance, which is useful for planning quarterly estimated taxes or spreading payments across the year.
  • If you miss a payment important date, you can still use EFTPS to pay late — the IRS will assess penalties and interest, but the payment will be recorded correctly.

Setting Up Your EFTPS Account

Go to eftps.gov and click "Enroll Now" to create an account. You will need your Social Security Number (or Employer Identification Number if you are a business), your date of birth, and your bank account number and routing number. The IRS will send you a Personal Identification Number (PIN) by mail within two weeks — you cannot make payments until you receive it.

If you are setting up an account for a business, you will need the EIN, the business name as it appears on your tax return, and the name and phone number of an authorized representative. The PIN still arrives by mail. Some employers and accountants set up EFTPS accounts on behalf of their clients, so check whether yours has already done so before enrolling yourself.

Once your PIN arrives, log back into EFTPS, enter the PIN, and create a password. Your account is then active and ready to schedule payments. The entire process from enrollment to first payment usually takes three to four weeks.

Scheduling a Payment Step by Step

Log into your EFTPS account and select "Make a Payment." You will see a form asking for the payment amount, the tax type (1040 for individual income tax, 941 for payroll taxes, 1120 for corporate taxes, and so on), and the tax period the payment covers. Enter the amount in dollars and cents, select the tax type that matches your return, and choose a payment date.

The payment date can be today or up to 120 days in the future. If you choose a future date, EFTPS will debit your account on that date — not before. After you submit, the system generates a confirmation number when ready. Write this number down or take a screenshot; you will need it if you have questions about the payment later.

The money leaves your bank account on the date you scheduled. It typically reaches the IRS within one business day. You can check the status of any payment by logging back into EFTPS and viewing your payment history, which shows the confirmation number, amount, date submitted, and date posted.

Payment important date and Timing

Federal tax important date do not change based on how you pay. If your tax return is due April 15, a payment made through EFTPS is still due by April 15. The IRS considers a payment made when you schedule it in EFTPS, not when the money actually leaves your bank — so if you schedule a payment for April 14 and it posts on April 15, you are still on time.

For payroll taxes, the important date depends on your deposit schedule. Most employers deposit weekly or biweekly. EFTPS processes payments overnight, so if you schedule a payment for a Friday, it will post by Saturday morning — in time to meet a Monday important date. If you are cutting it close, schedule the payment at least one business day before the important date.

If you miss a important date, you can still use EFTPS to pay the late amount. The IRS will assess a failure-to-pay penalty and interest on the unpaid balance, but the payment itself will be recorded correctly and will reduce the amount you owe.

What Happens After You Schedule a Payment

EFTPS sends you a confirmation number within seconds of submitting your payment. This number is your proof that the payment was scheduled. The IRS does not send a separate confirmation — the confirmation number from EFTPS is your receipt.

Your bank will show the payment as a debit on the date you scheduled it. The description will typically say "USDEPT TREASURY" or similar. The money moves to a Treasury Department account, not directly to the IRS, but the IRS receives notification of the payment within one business day and posts it to your account.

You can log into EFTPS anytime to see the status of your payment. Once it shows "Posted," the IRS has recorded it. If you are waiting for a refund, a posted payment will be factored into the refund calculation. If you owe additional tax, the payment will reduce what you owe.

Canceling or Changing a Payment

You can cancel a scheduled payment as long as you do it before the payment date. Log into EFTPS, find the payment in your history, and select "Cancel." The cancellation is when ready, and the money will not leave your account. If you cancel a payment and then need to reschedule it, you must create a new payment entry — you cannot edit an existing one.

If you scheduled a payment for the wrong amount or tax type, cancel it and create a new one with the correct information. Do not try to correct a payment that has already posted — instead, contact the IRS at 800-829-1040 to discuss adjustments or overpayments.

If you accidentally schedule a payment twice, cancel one of them when ready. If both payments post before you notice, contact the IRS. Overpayments are credited to your next tax period or refunded, depending on your request.

Alternatives to EFTPS

EFTPS is free, but it is not the only way to pay electronically. The IRS also accepts payments through third-party payment processors — companies like PayUSAtax, ACI Payments, and others — that charge a fee (usually $2 to $4 per transaction). These processors offer the same result as EFTPS but may be easier to use if you are already familiar with their platforms.

You can also pay by credit or debit card through approved payment processors, though they charge a higher fee (typically 1.87% to 2.35% of the payment amount). Paying by check or money order is still an option but takes longer to post and provides no when ready confirmation.

For most people, EFTPS is the fastest and cheapest option. The only reason to use a third-party processor is if you need a feature EFTPS does not offer — such as paying by credit card or integrating with accounting software you already use.

Frequently Asked Questions

What if I do not have a bank account?

EFTPS requires a U.S. bank account — checking or savings. If you do not have one, you can open an account at most banks or credit unions with minimal documentation. Some banks offer second-chance accounts specifically for people with banking history issues. Once you have an account, you can enroll in EFTPS. If you cannot open a bank account, you will need to pay by check, money order, or credit card through a third-party processor.

Can I use EFTPS to pay state taxes?

No. EFTPS is for federal taxes only. Each state has its own payment system. Some states allow electronic payments through their tax department website; others require checks or third-party payment processors. Check your state's tax website for payment options.

How long does it take for EFTPS to debit my account?

The money leaves your account on the date you scheduled the payment. If you schedule a payment for Friday, it will be debited Friday. The payment then takes one business day to post to the IRS. So a Friday payment typically posts by Saturday morning.

What if I schedule a payment but then do not have enough money in my account?

Your bank will reject the payment, and it will not go through. EFTPS will show the payment as failed or rejected. You will need to reschedule it once you have sufficient funds. There is no fee from EFTPS, but your bank may charge an overdraft or insufficient-funds fee if you attempt to pay more than your balance.

Can I get a refund if I overpay through EFTPS?

Yes. If you pay more than you owe, the IRS will either credit the overpayment to your next tax period or issue a refund, depending on what you request. You can indicate your preference when you file your return. Refunds typically take four to six weeks to arrive by check or direct deposit.