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Electronic Funds Withdrawal and Credit or Debit Card Payment Options for Individuals

 

Who Can Participate?

  • Taxpayers who file electronically using IRS e-file can e-pay in a single step by authorizing an electronic funds withdrawal (EFW) or by credit or debit card. This is referred to as integrated e-file and e-pay.
  • For paper-filed returns, taxpayers can pay by phone or Internet using a credit or debit card.

What Types of Individual Taxes Can Be Paid Electronically?

The following types of individual taxes can be paid by electronic funds withdrawal and/or credit or debit card:

Payment Options by Tax Types
Tax Type Electronic Funds
Withdrawal Payment
Option 		Credit or Debit Card Payment Option

Form 1040 series U.S. Individual Income Tax Return (current year)

 E-file Form 1040 series tax return and simultaneously e-pay via tax preparation software or a tax professional. E-file Form 1040 series tax return and simultaneously e-pay via tax preparation software or a tax professional.
E-file (or paper-file) tax return and e-pay by phone or Internet through a service provider.

From 1040 series U.S. Individual Income Tax Return (Past Due) and related Notices (Tax Year 2000 and after)

 Not applicable E-pay by phone or Internet through a service provider (for taxpayers without an active installment agreement).

Form 1040 advance payment of a determined deficiency - audit adjustment or under reporter notice (Tax Year 2007 and after)

 Not applicable E-pay by phone or Internet through a service provider.

Form 1040-ES, Estimated Tax for Individuals

 E-file Form 1040 series tax return and simultaneously e-pay up to four Form 1040-ES payments via tax preparation software or a tax professional. (See below for more detail.) E-pay by phone or Internet through a service provider and, by doing so, simultaneously file Form 1040-ES.
Form 1040X, Amended U.S. Individual Income Tax Return (Tax Year 2006 and after) Not applicable E-pay by phone or Internet through a service provider.

Form 2350, Application for Extension of Time to File U.S. Income Tax Return (current year)

 E-file Form 2350 electronically and simultaneously e-pay via tax preparation software or a tax professional. Not applicable

Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (current year)

 E-file Form 4868 electronically and simultaneously e-pay via tax preparation software or a tax professional. E-pay by phone or Internet through a service provider and receive an extension of time to file.
Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts (current year) Not applicable E-pay by phone or Internet through a service provider.

Installment Agreements, (Tax Year 2000 and after)

 Not applicable E-pay by phone or Internet through a service provider (for taxpayers with an active installment agreement).  A recurring payment option is available to Internet users.

Trust Fund Recovery Penalty (Tax Year 2000 and after)

 Not applicable E-pay by phone or Internet through a service provider.
  • Credit or debit card payments should be in dollars and cents.  The minimum payment is $1.

  • Electronic funds withdrawal payments should be in whole dollars, or dollars and cents, depending on the software package used. The "Amount of Tax Payment" may include penalty and/or interest. Some software packages will compute these amounts; and if not, they can be manually computed. A taxpayer can also choose to wait and be billed for any applicable penalty and/or interest they may owe.

  • Making an electronic payment eliminates the need to submit an associated payment voucher such as Form 1040-V.

  • Convenience fees are charged by service providers.  The fee is a deductible business and individual expense.  For an individual expense, taxpayers may deduct the fee as a miscellaneous itemized deduction subject to the 2% limit on Form 1040, Schedule A (see Publication 529).

When Can Electronic Funds Withdrawal and Credit or Debit Card Payments Be Made?

Pay by phone or Internet credit or debit card options are available year round.  Most integrated e-file and e-pay options begin on January 15, 2010 and end on October 15, 2010.  However, please note some exceptions below:

  • For integrated e-file and e-pay using the Modernized e-file (MeF) program, the option begins on February 16, 2010 and ends in late December, 2010.

  • For Form 2350 and Form 4868 the option ends on the return due date (April 15, 2010) for domestic returns, and June 15, 2010 for foreign returns filed by taxpayers who are out of the country.

  • When Form 1040-ES is submitted via EFW, up to four estimated tax payments can be scheduled for the quarterly due dates noted below.  A separate payment record is required for each payment, and the bank account information can be the same or different for each payment record submitted.


  • April 15, 2010
  • June 15, 2010
  • September 15, 2010
  • January 18, 2011 (can be scheduled on or after January 18, 2010)

(Note: When a  Form 1040-ES payment is made via EFW, IRS will check to see if the taxpayer is enrolled in the Electronic Federal Tax Payment System (EFTPS). If not, a taxpayer is mailed an E-file 1040ES PIN Letter.  EFTPS is another e-pay option for making payments.

Additional information is available in the articles below:

Pay Taxes by Electronic Funds Withdrawal

Pay Taxes by Credit or Debit Card

Electronic Federal Tax Payment System (EFTPS)

Electronic Filing Options for Individuals


Download IRS Forms and Instructions

Electronic Payment Options Home Page
 


Page Last Reviewed or Updated: December 17, 2009