The IRS accepts online payments through three official channels, each with different setup requirements and payment speeds
You can pay the IRS online through IRS Direct Pay, Electronic Federal Tax Payment System (EFTPS), or a credit or debit card processed by an approved payment processor. Direct Pay and EFTPS are free. Card payments charge a convenience fee of roughly 1.87 to 2.49 percent, depending on which processor you use. The money reaches the IRS at different times depending on which method you choose — same-day for some card payments, next business day for EFTPS, and up to one business day for Direct Pay.
All three methods require you to have your Social Security Number or Employer Identification Number, your filing status or business type, and the tax year you're paying for. You'll also need to know exactly how much you owe. The IRS does not calculate this for you during payment — you bring the number yourself.
Key Takeaways
- IRS Direct Pay and EFTPS are both free but require you to set up an account and verify your identity before you can send money.
- Credit and debit card payments process the same day but charge a fee of roughly 2 percent, which the IRS does not refund even if you overpay.
- You must know your exact tax liability before you start — the payment system does not calculate what you owe.
- Payments made before 11:59 p.m. Eastern Time on a business day post to your account the next day, except for same-day card payments.
IRS Direct Pay: Free, no account setup, but slower verification
Direct Pay is the simplest free option if you're paying once or twice a year. You go to irs.gov/payments, enter your tax information, and schedule a payment date up to 120 days in advance. The IRS pulls the money directly from your bank account — checking or savings — on the date you choose.
The first time you use Direct Pay, the IRS verifies your identity by asking questions about your tax history and financial accounts. This verification takes a few minutes and happens during your first payment setup. You don't need to create a login or password. Each time you pay, you start fresh: enter your information, choose your payment date, and confirm.
Direct Pay posts to your account within one business day of the payment date you selected. If you schedule a payment for a Friday, it typically posts Monday. There's no fee, and you can change or cancel a payment up to one business day before it's scheduled to go through.
EFTPS: Free recurring payments, but requires advance enrollment
EFTPS is the IRS's older system, designed for people who pay taxes regularly — quarterly estimated taxes, payroll withholding, excise taxes. You enroll once, create a PIN, and then you can schedule payments online or by phone whenever you need to.
Enrollment takes one to two weeks. You provide your Social Security Number or EIN, business address, and banking information. The IRS mails you a confirmation notice with your EFTPS customer ID. Once you have that ID and your PIN, you can log in and schedule payments up to 120 days ahead, just like Direct Pay.
EFTPS also posts within one business day. The main advantage over Direct Pay is that you keep your login and can schedule multiple payments without re-entering your information each time. The main disadvantage is the wait for enrollment. If you need to pay today or this week, EFTPS won't work.
Credit and debit card payments: Same-day posting, but with a fee
You can pay by card through one of three IRS-approved processors: Worldpay, Authorize.Net, or PayPal. Each processor charges its own fee, typically between 1.87 and 2.49 percent of the payment amount. A $5,000 payment might cost $94 to $125 in fees.
Card payments post the same day you make them, which matters if you're paying close to a important date. You don't need to set up an account or enroll in advance — you go to the processor's payment page, enter your card details and tax information, and pay. The processor sends the money to the IRS when ready.
The fee is non-refundable. If you overpay by $100 and the IRS refunds it later, the fee you paid doesn't come back. The IRS treats the fee as part of your payment, not as a separate transaction. This makes card payments most useful for people who need same-day posting and can absorb the cost, or who are paying a small amount where the fee is under $50.
What information you need before you start
Gather these details before you log in to any payment system. The IRS will ask for them, and you can't proceed without them:
- Your Social Security Number (or EIN if you're paying as a business)
- Your filing status or business type
- The tax year the payment covers
- The exact amount you're paying
- Your bank account number and routing number (for Direct Pay and EFTPS) or card number (for card payments)
- The date you want the payment to post
If you're unsure of the amount you owe, check your tax notice, your tax return, or contact the IRS at 800-829-1040 before you start the payment. Paying the wrong amount can create a balance you'll owe later, plus interest and penalties.
How payment dates work and what "posting" means
When you schedule a payment, you choose the date you want it to post to your IRS account. This is not the date you authorize it — it's the date the money actually arrives at the IRS and is credited to your tax record.
For Direct Pay and EFTPS, the money must leave your bank account one business day before the posting date. If you schedule a payment to post on Friday, your bank will debit your account on Thursday. If you schedule it to post on Monday, your bank will debit it on Friday. This matters if you're timing a payment to match a paycheck or deposit.
For card payments, the posting date is the same day. If you pay by card on a Tuesday, it posts Tuesday. Weekends and federal holidays don't change this — card payments post the same calendar day regardless.
Once a payment posts, it shows on your IRS account transcript within 24 hours. You can check your balance and payment history anytime through your IRS online account at irs.gov/account.
Comparing the three methods side by side
| Method | Cost | Setup Time | Posting Speed | Best For |
|---|---|---|---|---|
| IRS Direct Pay | Free | None (identity check during payment) | 1 business day | One-time or occasional payers |
| EFTPS | Free | 1–2 weeks (advance enrollment) | 1 business day | Regular or quarterly payers |
| Credit/Debit Card | 1.87–2.49% | None | Same day | Urgent payments or earning rewards |
Frequently Asked Questions
Can I pay the IRS by credit card and earn rewards points?
Yes. The IRS doesn't prohibit it, and the processor doesn't either. You'll earn rewards on the full payment amount, but remember that the convenience fee (roughly 2 percent) is not refunded. If your card earns 1 percent cash back, you're netting roughly negative 0.87 to 1.49 percent on the transaction. This works only if you're paying a large amount and your rewards rate is high enough to offset the fee.
What happens if I schedule a payment and then change my mind?
You can cancel or change a Direct Pay or EFTPS payment up to one business day before it's scheduled to post. Log back in, find the payment, and select cancel. If you've already paid by card, you can't cancel it — the money is already on its way to the IRS. Contact the IRS at 800-829-1040 if you need to dispute a card payment.
Do I need to mail a check if I pay online?
No. Once your online payment posts to your IRS account, you're done. Don't mail a check for the same amount — that will create an overpayment. The IRS will refund it, but it takes weeks and you'll lose the use of that money.
What if my payment doesn't post on the date I scheduled?
Contact your bank first to confirm the debit went through. If your bank shows the money left your account, contact the IRS at 800-829-1040 with your payment confirmation number. The IRS can track the payment and tell you when it will post. Delays are rare but can happen if the IRS system is down or if your bank is slow to process the transfer.
Can I set up automatic payments so I don't have to remember each quarter?
EFTPS allows you to schedule multiple payments in advance, up to 120 days out. Direct Pay does not offer recurring automatic payments — you have to schedule each one manually. If you pay quarterly estimated taxes, EFTPS is the better choice because you can set up all four payments at once.