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Frequency Limit table by Type of Tax Payment

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The table below shows the tax form, payment type, tax year, and payment transaction limit,
for which you can make using a debit or credit card. For information about the tax forms in
the table below visit Download IRS Forms and Instructions.

 

Individuals

 
Tax Form Payment Type and Tax Year Limit
Form 1040 series

Current Tax Year (2013)

 

Prior Year (2004-2012)

 

Advanced Payment of a Determined Deficiency
(2011-2013)

 

Installment Agreement
(2004-2013)

2 per year

 

2 per year

 

2 per year

 

 

 

2 per month

Form 1040-ES Estimated Tax
(2013/Q4 & 2014/Q1-3)
2 per quarter
Form 1040-X Amended (2010-2013) 2 per year
Form 4868 Extension Payment (2013) 2 per year
Form 5329 Current Tax Due (2013) 2 per year
Trust Fund Recovery Penalty

Prior Year (2004-2013)

 

Installment Agreement
(2004-2013)

2 per quarter

 

2 per month

 

Businesses

 
Tax Form Payment Type and Tax Year Limit
Form 940 series

Current Tax Due
(2013)

 

Prior Year (2004-2012)

 

Amended or Adjusted
(2011-2013)

 

Installment Agreement
(2004-2013)

2 per year

 

2 per year

 

2 per year


 

2 per month

Form 941 series

Current Tax Due
(2013/Q4 & 2014/Q1-3)

 

Prior Year (2004-2013)

 

Amended or Adjusted
(2011-2013/Q1-4 & 2014/Q1-3)

 

Installment Agreement
(2004-2013)

2 per quarter

 

2 per quarter

 

 

2 per quarter

 

 

2 per month

Form 943

Current Tax Due (2013)

 

Prior Year (2004-2012)

 

Amended or Adjusted
(2011-2013)

 

Installment Agreement
(2004-2013)

2 per year

 

2 per year

 

2 per year

 

 

2 per month

Form 944

Current Tax Due (2013)

 

Prior Year (2011-2012)

 

Amended or Adjusted
(2011-2013)

2 per year

 

2 per year

 

2 per year

Form 945

Current Tax Due (2013)

 

Prior Year (2004-2012)

 

Amended or Adjusted
(2011-2013)

 

Installment Agreement
(2004-2013)

2 per year

 

2 per year

 

2 per year

 

 

2 per month

Form 1041

Current Tax Due (2013)

 

Prior Year (2004-2012)

2 per year

 

2 per year

Form 1065

Current Tax Due (2013)

 

Prior Year (2004-2012)

2 per year

 

2 per year

For more information on card payments, visit Pay your Taxes by Debit or Credit Card

Page Last Reviewed or Updated: 02-Jan-2014