Tax Payment Options

We urge everyone to avoid a penalty by filing and paying your Full tax by the due date, or pay what you can even if you can’t pay all of what you owe by the due date.

We can design payments that fit your budget.

NOTE: The IRS urges taxpayers to first consider other options for payment, including getting a loan to pay the amount due. In many cases, loan costs may be lower than the combination of interest and penalties the IRS must charge under federal law. Normally, the late-payment penalty is one-half-of-one percent (0.5%) per month (.6% after 10/1/22) the interest rate, adjusted quarterly, is currently 3% per year, compounded daily.

If you can pay the full amount you owe within 120 days, you can avoid paying the fee to set up an installment agreement. You can apply for a short-term payment plan if you can pay in full within 120 days by using the OPA application at IRS.gov/OPA or calling the IRS at 800-829-1040.

Payment Options

ELECTRONIC OPTIONS

Electronic Funds Withdrawal — Electronic Funds Withdrawal (EFW) is an integrated e-file/e-pay option offered only when filing your federal taxes using tax preparation software or through a tax professional.

You may submit one or more payment requests for direct debit from your designated bank account.

Direct Pay – Pay directly from a checking or savings account Individuals and businesses:

  • Pay electronically online or by phone using Electronic Federal Tax Payment System (EFTPS) (enrollment required)

Check or Money Order – Pay by check, money order or debit/credit card
Fees apply when paying by card.
Make your check, money order or cashier’s check payable to U.S. Tresury.
Refer to your form instructions, or find the correct address by state or by form

Include on the check, money order or cashier’s check:

  • Your name and address if not on check
  • Daytime phone number
  • Social Security number (the SSN shown first if it’s a joint return) or employer identification number
  • Tax year
  • Related tax form or notice number

E-Pay Online at IRS.gov

CASH OPTIONS
Same-Day Wire — Contact your financial institution for availability, cost, and cut-off times.
Download the Same-Day Taxpayer Worksheet PDF. Complete it and take it to your financial institution. If you are paying for more than one tax form or tax period, complete a separate worksheet for each payment.
Cash — need to pay your federal taxes with cash (using U.S. currency) Pay with Cash/VanillaDirect.

  • Visit the ACI Payments, Inc site and follow the instructions to make a cash payment.
  • ACI Payments, Inc. will then send you an email.
  • Either print the payment code at home or send it to your smart phone.
  • Take completed *Cash Processing Companies at a participating retail store, locations in all 50 states and Puerto Rico.
  • This receipt is confirmation of your payment and should be kept for your records. It usually takes two business days for your payment to post to your account.

*Dollar General, Family Dollar, CVS Pharmacy, Walgreens, Pilot Travel Centers, 7-Eleven, Speedway, Kum & Go, Royal Farms, Go Mart, Kwik Trip

Estimated Tax Payments

What’s New for 2023

Use your 2022 tax return as a guide in figuring your 2023 estimated tax, but be sure to consider the following.

Standard deduction amount increased. For 2023, the standard deduction amount has been increased for all filers, and the amounts are as follows.

  • Single or Married Filing Separately—$13,850.
  • Married Filing Jointly or Qualifying Surviving Spouse—$27,700.
  • Head of Household—$20,800.

Retirement savings contribution credit income limits increased. In order to claim this credit for 2023, your MAGI must not be more than $36,500 ($73,000 if married filing jointly; $54,750 if head of household).

Adoption credit or exclusion. The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $15,950. In order to claim either the credit or exclusion.

For information about these and other changes in the law that may affect your situation, visit IRS.gov

If you didn’t pay estimated tax last year, get a copy of Form 1040-ES

Who Must Pay Estimated Tax

If you owed additional tax for 2022, you may have to pay estimated tax for 2023. You can use the following general rule as a guide during the year to see if you will have enough withholding, or should increase your withholding or make estimated tax payments. General Rule: in most cases, you must pay estimated tax for 2023 if both of the following apply.

  1. You expect to owe at least $1,000 in tax for 2023 after subtracting your withholding and tax credits.
  2. You expect your withholding and tax credits to be less than the smaller of:
    a. 90% of the tax to be shown on your 2023 tax return, or
    b. 100% of the tax shown on your 2022 tax return. Your 2022 tax return must cover all 12 months.Note: The percentages in 2a or 2b just listed may be different in you are a farmer or fisherman.

How To Figure Estimated Tax

To figure your estimated tax, you must figure your expected AGI, taxable income, taxes, deductions, and credits for the year. When figuring your 2023 estimated tax, it may be helpful to use your income, deductions, and credits for 2022 as a starting point. Use your 2022 federal tax return as a guide. You can use Form 1040-ES to figure your estimated tax. Nonresident aliens use Form 1040-ES (NR) to figure estimated tax. You must make adjustments for both changes in your own situation and for recent changes in the tax law.

How To Figure Each Payment

After you have figured your total estimated tax, figure how much you must pay by the due date of each payment period. You should pay enough by each due date to avoid a penalty for that period. If you don’t pay enough during any payment period, you may be charged a penalty even if you are due a refund when you file your tax return.

Regular Installment Method

If your first estimated tax payment is due April 18, 2023, you can figure your required payment for each period by dividing your annual estimated tax due by 4. However, use this method only if your income is basically the same throughout the year. Change in estimated tax. After you make an estimated tax payment, changes in your income, adjustments, deductions, or credits may make it necessary for you to refigure your estimated tax. Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. If you don’t receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period.

When To Pay Estimated Tax

For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date. If you don’t pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return.

If a payment is mailed, the date of the U.S. postmark is considered the date of payment. The general payment periods and due dates for estimated tax payments are shown next. For exceptions to the dates listed, see Saturday, Sunday, holiday rule.

Tax year 2023:

For the period: Jan. 11 – March 31… April 15
General due date: April 18, 202

For the period: April 1 – May 31
General due date: June 15, 2023

For the period: June 1 – Aug. 31
General due date: Sept. 15, 2023

For the period: Sept. 1 – Dec. 31
General due date: Jan 16, 2024**

*Saturday, Sunday, holiday rule. If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that isn’t a Saturday, Sunday, or a holiday.

**If you file your 2023 Form 1040 or 1040-SR by January 31, 2024, and pay the rest of the tax you owe, you don’t need to make the payment due on January 16, 2024.

How To Pay Estimated Tax

There are several ways to pay estimated tax.

  • Credit an overpayment on your 2022 return to your 2023 estimated tax.
  • Pay by direct transfer from your bank account, or pay by debit or credit card using a pay-by-phone system or the Internet.
  • Send in your payment (check or money order) with a payment voucher from Form 1040-ES

Pay Online

Paying online is convenient and secure and helps make sure we get your payments on time. To pay your taxes online or for more information, go to IRS.gov/Payments. You can pay using any of the following methods.

  • Your Online Account. You can now make tax payments through your online account including balance payments, estimated tax payments, or other types.
  • IRS Direct Pay. To make online transfers directly from your checking or savings account at no cost to you.
  • Pay by Card. To make payment by debit or credit card; There is a convenience fee charged by these service providers.
  • Electronic Funds Withdrawal (EFW) is an integrated e-file/e-pay option offered when filing your federal taxes electronically.
  • Online Payment Agreement. If you can’t pay in full by the due date of your tax return, you can apply for an online monthly installment agreement at IRS.gov/OPA. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. A user fee is charged.

Pay by Phone

Paying by phone is another safe and secure method of paying electronically. Use one of two of the following methods: Call one of the debit or credit card service providers. Each charges a fee that varies by provider, card type, and payment amount.

Link2GOV Corporation 888-PAY-1040TM (888-729-1040) www.PAY1040.com

WorldPay US, Inc. 844-PAY-TAX-8TM (844-729-8298) www.payUSAtax.com

ACI Payments, Inc. 888-UPAY-TAXTM (888-872-9829) fed.acipayonline.com

The Electronic Federal Tax Payment System (EFTPS).

To get more information about EFTPS or to enroll in EFTPS, visit EFTPS.gov or call 800-555-4477. To contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 number above or 800-733-4829. Each charges a fee that varies by provider, card type, and payment amount.

Pay by Mobile Device

To pay through your mobile device, download the IRS2Go application.

Pay by Cash

Cash is an in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make cash payment, you must first be registered online with ACI Payments, Inc. at fed.acipayonline.com.

Pay by Check or Money Order Using the Estimated Tax Payment Voucher

Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick, and easy electronic payment options might be right for you. Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. If you use your own envelopes (and not the window envelope that comes with the 1040-ES package), make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live.

Where to Send Mailed Estimated payments

Address-by-State

Don’t use the address shown in the instructions for form 1040.

Notice to taxpayers presenting checks. When you provide a check as payment, you authorize us either to use information from your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from your account as soon as the same day we receive your payment, and you will not receive your check back from your financial institution.

No checks of $100 million or more accepted. The IRS can’t accept a single check (including a cashier’s check) for amounts of $100,000,000 ($100 million) or more. If you are sending $100 million or more by check, you’ll need to spread the payment over two or more checks with each check made out for an amount less than $100 million. This limit doesn’t apply to other methods of payment (such as electronic payments). Please consider a method of payment other than check if the amount of the payment is over $100 million.

Joint estimated tax payments. If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Change of address. You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form.