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

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File electronically, using IRS e-file, and e-pay at the same time by choosing the electronic funds withdrawal (direct debit) option, or the credit or debit card option, if these options are available in your tax preparation software.

Or, if you file a paper return, consider paying by internet, phone, mobile or tablet using a credit or debit card.

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

EFW and Credit or Debit Card Payment Options by Tax Type
Tax Type
Electronic Funds
Withdrawal Payment
Option
Credit or Debit Card Payment Option
Form 720, Quarterly Federal Excise Tax Return
 
E-file Form 720 and simultaneously e-pay via tax preparation software or a tax professional. Not applicable

Form 940 series balance due return, Employer’s Annual Federal Unemployment (FUTA) Tax Return

E-file Form 940/940-PR and simultaneously e-pay via tax preparation software or a tax professional. E-pay balance due by phone or Internet through a service provider (Tax Year 2004 - 2013).
Form 941 series balance due return, Employer’s Quarterly Federal Tax Return E-file Form 941/941-PR/941-SS and simultaneously e-pay via tax preparation software or a tax professional. E-pay balance due by phone or Internet through a service provider(Tax Year 2004 - 2013).
Form 943 balance due return, Employer's Annual Tax Return for Agricultural Employees E-file Form 943/943-PR and simultaneously e-pay via tax preparation software or a tax professional. E-pay balance due by phone or Internet through a service provider (Tax Year 2004 - 2013).
Form 944 balance due return, Employer's Annual Federal Tax Return E-file Form 944 and simultaneously e-pay via tax preparation software or a tax professional. E-pay balance due by phone or Internet through a service provider (Tax Year 2011 - 2013).
Form 945 balance due return, Annual Return of Withheld Federal Income Tax E-file Form 945 and simultaneously e-pay via tax preparation software or a tax professional. E-pay balance due by phone or Internet through a service provider (Tax Year 2004 - 2013).
Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation E-file Form 990-PF and simultaneously e-pay balance related to excise tax via tax preparation software or a tax professional. Estimated tax payments for these forms can also be submitted, starting in Filing Season 2014. Not applicable
Form 1041, U. S. Income Tax Return for Estates and Trusts E-file Form 1041 and simultaneously e-pay via tax preparation software or tax professional. Estimated tax payments (1041-ES) can also be submitted, starting in Filing Season 2014. E-pay balance due by phone or Internet through a service provider (Tax Year 2004 - 2013).
Form 1065, U.S. Return of Partnership Income, and Form 1065-B, U.S. Return of Income for Electing Large Partnerships E-file and simultaneously e-pay penalties due on Form 1065 or the balance due on Form 1065-B via tax preparation software or a tax professional. E-pay penalties due on Form 1065 by phone or Internet through a service provider (Tax Year 2004 - 2012).
Form 1120, Form 1120F, Form 1120S, and Form 1120POL, U.S. Corporation Income Tax Return and Schedule K-1 E-file Form 1120/1120F/1120S/120POL and simultaneously e-pay via tax preparation software or a tax professional. Estimated tax payments for these forms can also be submitted, starting in Filing Season 2014. Not applicable
Form 2290, Heavy Highway Vehicle Use Tax Return
 
E-file Form 2290 and simultaneously e-pay via tax preparation software or a tax professional. Not applicable
Form 7004,
Application for Automatic 6-Month Extension of Time to File Certain Business Income Tax, Information and Other Returns
E-file Form 7004 and simultaneously e-pay balance related to business, information and other returns via tax preparation software or a tax professional. Not applicable
Form 8868, Application for Extension of Time to File an Exempt Organization Return E-file Form 8868 and simultaneously e-pay balance related to Form 990-PF, 990-T or 4720 via tax preparation software or a tax professional. Not applicable
  • Making an electronic payment eliminates the need to submit a voucher.
  • Card payment service providers charge a fee for their service, which can be deducted as a business expense, when paid or incurred by the business.
  • Federal tax deposits (FTDs) cannot be made using the EFW or credit or debit card payment options.  For payment options available for making FTDs, please refer to the tax form instructions for that respective form.

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)

e-file for Business and Self-Employed Taxpayers

Download IRS Forms and Instructions

Electronic Payment Options Home Page

Page Last Reviewed or Updated: 01-Jan-2014