The three ways to pay the IRS directly

You can pay the IRS by check or money order mailed to a lockbox, by electronic transfer from your bank account, or by credit or debit card through an approved payment processor. The method you choose depends on how quickly you need the payment to reach the IRS, whether you want a record in your bank statement, and whether you are willing to pay a processing fee.

Each method has a different mailing address or website, and the IRS does not accept payments through its main website — you must use one of these three routes. Knowing which one fits your situation saves time and prevents the payment from going to the wrong place.

Key Takeaways

  • Check or money order payments go to a specific IRS lockbox address that depends on your state and the type of tax you owe.
  • Electronic payments through your bank (called Electronic Federal Tax Payment System, or EFTPS) are free and create an when ready record, but require you to set up an account first.
  • Credit and debit card payments process when ready but charge a fee of roughly 2 percent, paid by you to a third-party processor, not to the IRS.
  • The IRS does not accept payments through its website, email, or phone — you must initiate the payment yourself through one of these three methods.
  • If you owe back taxes or a penalty, the payment method does not change, but you may need to include your Social Security number or tax identification number on the check.

Mailing a check or money order

A check or money order is the slowest method but costs nothing and leaves a clear record in your bank account. The payment takes 7 to 10 business days to reach the IRS after you mail it, so use this method only if you are not under a important date.

The address where you mail the check depends on your state and the type of tax (income tax, payroll tax, excise tax, or other). The IRS publishes a full list of lockbox addresses on its website under "Where to File." If you are paying income tax, search for your state. If you are paying a business or payroll tax, search for the tax type. Write your Social Security number or employer identification number on the check itself, and include a payment voucher if you are paying a prior year's tax — the IRS website has a form you can print.

Do not mail cash. Do not send the payment to an IRS office address — it will be returned or lost. Only use the lockbox address listed for your state and tax type.

Paying through EFTPS (Electronic Federal Tax Payment System)

EFTPS is a free system run by the U.S. Department of the Treasury that lets you transfer money directly from your bank account to the IRS. The payment posts within one business day, and you get a confirmation number when ready. This method is best if you want no fees and a fast, documented transfer.

To use EFTPS, you must enroll first. Go to eftps.gov, click "Enroll Now," and provide your Social Security number or employer identification number, date of birth, and bank account information. Enrollment takes about 10 minutes, but the IRS mails you a PIN within two weeks — you cannot make a payment until you receive it. If you are in a hurry, use a credit card payment instead.

Once enrolled, you log into EFTPS, enter the amount and tax type, select the date you want the payment to post, and confirm. You can schedule a payment up to 120 days in advance. The system tells you when ready whether the payment went through, and you can print or save the confirmation for your records.

Paying by credit or debit card

Credit and debit card payments process when ready and require no advance enrollment. The tradeoff is a processing fee of roughly 2 to 3 percent of the amount you pay — this fee goes to the payment processor, not to the IRS, and you pay it on top of your tax bill. If you owe $5,000, expect to pay an additional $100 to $150.

The IRS does not process card payments directly. Instead, it contracts with three approved payment processors: Worldpay, Stripe, and PayUSAtax. Each processor has its own website and fee structure, though all charge roughly the same percentage. You can search "IRS payment processor" on the IRS website to find links to all three, or go directly to their sites.

When you pay through a processor, you enter your card information on their find website, not on an IRS page. The processor sends the money to the IRS on your behalf and gives you a confirmation number. Keep this number for your records. The charge appears on your card statement as a payment to the processor, not directly to the IRS.

What to include with your payment

If you are paying current-year taxes and the IRS already has your information on file, you may not need to include anything beyond the payment itself. However, if you are paying back taxes, a penalty, or interest, or if you are paying for the first time, include your Social Security number or employer identification number on the payment or in the payment system.

For check or money order payments, write your tax ID on the front of the check. For EFTPS or card payments, the system asks for your tax ID as part of the transaction. If you are paying a prior year's tax, the IRS website has a payment voucher form you can print and mail with your check — this helps the IRS match the payment to the correct tax year and account.

Do not include extra documents, letters, or explanations with a check payment. The IRS processes checks by machine, and anything extra slows the process or gets separated from your payment.

How long until the IRS receives and records your payment

The timing depends on the method. A check takes 7 to 10 business days to arrive at the lockbox and then another few days to be scanned and posted to your account — total of roughly two weeks. EFTPS posts within one business day. A credit card payment posts within one business day, though the processor may take an extra day to send the funds to the IRS.

If you are close to a important date, EFTPS or a card payment is safer because you get a confirmation number the same day. If you mail a check, the IRS considers the payment made on the date you mail it, not the date it arrives — but you must mail it early enough that it arrives before the important date. For a important date of April 15, mail by early April to be safe.

You can check the status of your payment by logging into your IRS account at irs.gov or by calling the IRS at 1-800-829-1040. Have your Social Security number, filing status, and the amount of the payment ready.

What happens if you pay the wrong amount or the wrong tax type

If you overpay, the IRS will either refund the difference or credit it toward a future tax bill, depending on what you request. If you underpay, you owe the remaining balance plus interest and possibly a penalty. The IRS will send you a bill for the shortfall.

If you accidentally send a payment to the wrong lockbox address or use the wrong tax type in EFTPS, contact the IRS as soon as you realize the mistake. Call 1-800-829-1040 or log into your IRS account online. The IRS can sometimes redirect the payment or issue a refund, but the sooner you report it, the better. Do not send a second payment until you have confirmed what happened to the first one.

Frequently Asked Questions

Can I pay the IRS through its website?

No. The IRS does not accept payments on its main website. You must use one of the three methods: mail a check to the lockbox address, use EFTPS, or pay through an approved card processor. The IRS website has links to all three options, but the payment itself happens elsewhere.

What if I cannot pay the full amount right now?

You can set up a payment plan with the IRS, which lets you pay in installments over time. Contact the IRS or log into your account to request a plan. You can also pay part of what you owe now and the rest later — each payment is recorded separately. Interest and penalties continue to accrue on the unpaid balance.

Do I need to mail a payment voucher with my check?

A payment voucher helps the IRS match your payment to the correct tax year and account, especially if you are paying back taxes. The IRS website has a form you can print. If you are paying current-year taxes and the IRS has your information, a voucher is not required, but it does not hurt to include one.

Is there a way to avoid the credit card processing fee?

Yes. EFTPS is free and posts within one business day. A check is also free but takes longer. Credit and debit card payments always charge a fee because the processor, not the IRS, collects it. If you want to avoid the fee, use EFTPS or mail a check.

What if the payment processor's website looks suspicious?

Verify the processor's website by searching "IRS payment processor" on irs.gov and clicking the official links. The three approved processors are Worldpay, Stripe, and PayUSAtax. Never pay through a website you found in an email or ad — scammers impersonate the IRS and its processors. Always start from the official IRS website.