What You Can Pay With IRS Direct Pay
Individuals can use Direct Pay for most common tax payments.
| Payment type | When you’d use it |
|---|---|
| Form 1040 balance due | You owe tax after filing your return |
| Form 1040-ES estimated tax | You pay tax during the year on income with no withholding |
| Form 1040-X amended return | You owe more after correcting a filed return |
| Installment agreement | You’re paying off a balance over time |
| Form 4868 extension | You’re paying expected tax while requesting more time to file |
Direct Pay also accepts Form 5329 and other forms, such as Forms 706 and 709. Business tax payments have their own separate option.
Withholding is tax your employer takes out of each paycheck. Estimated tax is tax you pay yourself during the year on income without withholding, like freelance pay. Learn how to pay estimated taxes online or how an IRS payment plan works.
How to Use IRS Direct Pay Step by Step
The IRS Direct Pay help page lists five steps:
- Choose your payment type and the reason for the payment, and enter the tax year it applies to.
- Verify your identity. If you’re married filing jointly, use the details of the spouse listed first on the return.
- Enter your payment information, including your bank’s routing number and your account number.
- Review and sign.
- Get your confirmation.
Save the confirmation number you receive. It comes with optional email confirmation, and you need it to change or cancel the payment. It only shows you submitted the payment, so check your bank statement or IRS account at least 48 hours after the payment date.
A routing number identifies your bank. You’ll usually find it on your checks or by asking your bank.
IRS Direct Pay Limits and Timing Rules
Direct Pay has a few payment limits:
- You can make up to 5 payments in a 24-hour period.
- Each payment can be up to $9,999,999.99.
- You need a U.S. checking or savings account. Foreign banks without a U.S. affiliate don’t qualify.
- You can schedule a payment up to 365 days in advance.
- The service is unavailable from 11:45 p.m. to midnight ET.
For payments of $10 million or more, the IRS points you to EFTPS or a same-day wire. You can cancel a scheduled payment up to two business days before its payment date. If you’ve never filed, or your last return was over 6 years ago, you’ll need to pay another way.
Timing works in your favor. A payment scheduled for its due date counts as on time, even if the money leaves your account later. Payments over $1 million, or made on weekends, bank holidays, or after 3 p.m. ET on a business day, may be withdrawn the next business day.
Direct Pay vs. IRS Individual Online Account
To track your payment history, the IRS Individual Online Account may fit better.
| Direct Pay | Individual Online Account | |
|---|---|---|
| Registration | Not required | Required |
| Payment lookup | One payment at a time, with your saved confirmation number | View past and pending payments |
| Scheduling | Up to 365 days ahead | Up to a year ahead |
The Online Account also lets you store multiple bank accounts. Details are on the IRS Online Account page. To compare every way to pay, check the IRS payments overview or how to pay the IRS online.
