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Foreign Electronic Payments

International taxpayers who do not have a U.S. bank account may follow the instructions below to transfer funds from their foreign bank account directly to the Internal Revenue Service for payment of their individual or business tax liabilities.

Caution: Although this method of payment is available to anyone with a foreign bank account (which includes many types of financial institutions), it can be costly.  Please consider other options, including paying by credit card, to avoid the high cost of international wire transfer.  For more information on how to use the Electronic Federal Tax Payment System (EFTPS) or other U.S. based payment methods, please visit the Make a Payment site.

Note: Payments of U.S. tax must be remitted to the U.S. Internal Revenue Service (IRS) in U.S. dollars.

International Wire Transfer
In order to complete an international wire transfer through your foreign bank, you will need to complete the Same-Day Taxpayer Payment Worksheet (PDF) with the proper Tax Type Code and tax period (year and/or quarter) so that the funds will be properly applied to your IRS tax liability.  After you have completed the worksheet, take it to your bank to request international wiring.

Your foreign bank must have a banking relationship with a U.S. bank, although the U.S. bank does not have to be an affiliate or otherwise related to the foreign bank.  Small local banks may not be able to affect an international wire transfer but most large banks can.  If your bank is able to transfer money to the U.S., it will ask you to complete an application for international wiring.  You will need the Routing Transit Number (RTN), also known as the American Banking Association (ABA), number for the “Destination Bank”, sometimes referred to by banks as “Beneficiary’s Bank”.

To complete a wire transfer you will need the following information:

  • A completed Same-Day Taxpayer Worksheet
  • IRS account number – 20092900IRS (optional)
  • IRS account RTN/ABA Number – 091036164 US TREAS SINGLE TX

Note - Please complete the Same Day Taxpayer Worksheet PRIOR to going to your bank.  The information from the worksheet will be needed to complete the wiring application required by the bank.

The financial institution may charge you a fee for the wiring service.  If your foreign bank needs assistance, they may contact the Federal Tax Payment Service Customer Service at 314-425-1810 (Not toll free).  If you have questions regarding international wiring, please contact your local office internationally for assistance.

For more information on electronic payment options, download the Publication 966, Electronic Choices to Pay All Your Federal Taxes (PDF 796 KB).

 

Foreign Electronic Payments – Tax Type Code

Tax Type Codes for Individuals:

Form Number Form Name & Type of Payment 5-Digit Tax Type Code

1040

US Individual Income Tax Return  

Payment for amended return

10400

Extension filed

10402

Advance payment of deficiency

10404

Estimated tax payment

10406

Subsequent Payment (on return or IRS Notice)

10407

 

Tax Type Codes for Businesses:

Form Number Form Name (Type of Payment) 5-Digit Tax Type Code
720

Quarterly Excise Tax Return

Deposit

 

72005

Payment due on return or IRS notice

72007

940

Employer’s Annual Unemployment Tax (FUTA)

Deposit

 

09405

Payment due on return or IRS notice

09407

941

Employer’s Quarterly Employment Tax (FICA)

Deposit

 

94105

Payment due on return or IRS notice

94107

Deficiency assessed by IRS

94104

944

Employer’s Annual Employment Tax

Deposit

 

94405

Payment due on return or IRS notice

94407

945

Withheld Federal Income Tax

Deposit

 

09455

Payment due on return or IRS notice

09457

990T

Exempt Organization Business Income Tax

Deposit

 

99046

Payment with return or IRS notice

99047

Payment due on extension

99042

1041

Fiduciary Income Tax Return

Payment due on return or IRS notice

 

10417

Estimated return payment

10416

Payment on extension

10412

1042

Annual Withholding Tax Return for U.S. Source Income for 
Foreign Persons

Deposit


 

10425

Payment due on return or IRS Notice

10427

1120

US Corporate Income Tax

Deposit

 

11206

Payment due on return or IRS Notice

11207

Payment due on extension

11202

Amended return

11200

2290 Heavy Vehicle Use Tax

22907

8804 Annual Return of Partnership Withholding Tax (Section 1446)

88047

8489 Civil Penalty

84894

 

References/Related Topics

Page Last Reviewed or Updated: 14-Nov-2014