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Available Payment Types for IRS Direct Pay

The table below lists types of payments that individual taxpayers can make using IRS Direct Pay, along with usage tips including which options you can choose on the Tax Information screen.

REASON FOR PAYMENT

APPLY PAYMENT TO

AVAILABLE TIME PERIODS

DIRECT PAY TIPS

Installment agreement

  • 1040, 1040A, 1040EZ
  • Health care (Form 1040)
  • Civil penalty
  • Current calendar year or prior years going back up to 20 years
  • Make a regularly scheduled payment, as shown on your CP521 or CP523 notice.
  • If your agreement covers more than one tax period, select the earliest tax year for which a balance due was assessed.

Tax return or notice

  • 1040, 1040A, 1040EZ
  • Health care (Form 1040)
  • Retirement plans (5329)
  • Tax-favored accounts (5329)
  • Current calendar year or prior years going back up to 20 years
  • Apply payment to a recently filed original (not amended) return.
  • Your payment satisfies your payment obligation only. Filing your return is a separate process that must be completed.
  • IRS Direct Pay only accepts individual tax payments.
  • If you're making a full or initial payment on a CP2000, CP2501 or CP3219A, you need to choose the specific notice number as your reason for payment (see below).

Extension

  • 4868 (for 1040, 1040A, 1040EZ)
  • Jan. 1 to April 20: Current calendar year or prior calendar years (up to 20 years)
  • After April 20: Current calendar year only
  • Use IRS Direct Pay to make a full or partial payment on your taxes in order to receive an extension without having to file Form 4868.
  • This is an extension of time to file and not an extension of time to pay.

Estimated tax

  • 1040ES (for 1040, 1040A, 1040EZ)
  • January: Current calendar year or previous year
  • February to December: Current calendar year
  • Make estimated tax payments in advance of the timely filing of your return.
  • You don't have to indicate the month or quarter associated with each payment.
  • Depending on your income, your payment may be due quarterly, or as calculated on Form 1040-ES.

Notices CP2000, CP2501 or CP3219A

  • 1040, 1040A, 1040EZ
  • Health care (Form 1040)
  • Current calendar year or prior years going back up to 20 years
  • Make a full or initial payment related to a notice you received, or other proposed changes to your return
  • If you have an installment agreement, select Installment Agreement as the reason for payment.

Proposed tax assessment
(e.g. CP 2000 or a Notice of Deficiency)

  • 1040, 1040A, 1040EZ
  • Health care (Form 1040)
  • Current calendar year or prior years going back up to 20 years
  • Make a full or initial payment for a proposed amount.
  • Payments of this type may post in advance of the actual tax assessment.
  • If you have an installment agreement, select Installment Agreement as the reason for payment.

Amended return

  • 1040X
  • Health care (Form 1040)
  • Current calendar year or prior years going back up to 20 years
  • Make a full or initial payment on a recently filed Form 1040X, or when an amendment to your return results in a balance due to your Health Care Individual Responsibility (also known as Shared Responsibility).
  • If you're making additional payments for a previously filed 1040X, select "Installment Agreement" or "Tax Return or Notice" for 1040 payments or Health Care Individual Responsibility payments.

Civil penalty

  • Installment Agreement
  • Advance Payment
  • Other Amount Due
  • Current calendar year or prior years going back up to 20 years
  • IRS assessment of a civil penalty on business or individual tax forms.
  • If you have another type of penalty, select the corresponding reason for payment (installment agreement or tax return/notice; see above).
  • If you aren't sure whether your penalty is a civil penalty, please refer to your last notice.

Offshore voluntary disclosure

  • 1040, 1040A, 1040EZ
  • Civil penalty
  • Current calendar year or prior years going back up to 20 years
  • For taxpayers with exposure to potential criminal liability and/or substantial civil penalties due to a willful failure to report foreign financial assets and pay all tax due in respect of those assets.

Offshore streamlined filing compliance

  • 1040, 1040A, 1040EZ
  • Civil penalty
  • Current calendar year or prior years going back up to 20 years
  • Available to taxpayers certifying that failure to report foreign financial assets and pay all tax due in respect of those assets didn't result from willful conduct on their part.

Page Last Reviewed or Updated: 31-Mar-2017