Frequency limit table by type of tax payment

You can only apply debit card, credit card or cash payments to certain forms, payment types and tax years. Use the table below to find out which kinds of payments you can make using these methods, and how often you can make them.

Please note that you can’t use card or cash payment methods to make Federal Tax Deposits.

For information about the tax forms in the table below, visit Download IRS Forms and Instructions.

Individuals

Tax formPayment type and tax yearLimit
Form 1040Current Tax Due2 per year
Current Tax Notice2 per year
Prior Tax Year2 per year
Proposed Tax Assessment
CP 2000/2501/ CP 3219A		2 per year
Installment Agreement2 per month
Form 1040-ESEstimated Tax2 per quarter
Form 1040-XAmended2 per year
Form 4868Extension to File2 per year
Note: January 1, 2026
7:00 a.m. to April 16, 2026, midnight
Form 1040 Section 965 - Transferee
Liability Tax		Current Tax Year2 per year
Prior Tax Year2 per year
Future Tax Year2 per year
Form 1040 Section 965 - Transition TaxCurrent Tax Year2 per year
Prior Tax Year2 per year
Form 1040 - series Partner Payment for BBA Modification(2016-2024)2 per year
Form 1040 - series Prepayment on BBA AAR/Exam Push Out(2023-2025)2 per year
Form 5329Current Tax Year2 per year
Health Care - Form 1040Proposed Tax Assessment CP 2000/ CP 2501/CP 3219a (2022-2024)2 per year
Health Care - Form 1040 - Notice PaymentsNotice Balance Due (2020-2024)2 per year
Health Care - Form 1040-XAmended (2020 - 2024)2 per year
Trust Fund Recovery Penalty(2005-2024)2 per quarter
Installment Agreement2 per month

Businesses

Tax formPayment type and tax yearLimit
Form 940 seriesCurrent Tax Year2 per year
Prior Tax Year2 per year
Installment Agreement2 per month
Amended or Adjusted2 per year
Form 941 seriesCurrent Tax Year2 per quarter
Prior Tax Year2 per quarter
Installment Agreement2 per month
Amended or Adjusted2 per quarter
Form 943 seriesCurrent Tax Year2 per year
Prior Tax Year2 per year
Installment Agreement2 per month
Amended or Adjusted2 per year
Form 944 seriesCurrent Tax Year2 per year
Prior Tax Year2 per year
Amended or Adjusted2 per year
Form 945 seriesCurrent Tax Year2 per year
Prior Tax Year2 per year
Installment Agreement2 per month
Amended or Adjusted2 per year
Form 1041 seriesCurrent Tax Year2 per year
Prior Tax Year2 per year
Form 1041 series
Section 965 Transferee Liability Tax		Current Tax Year2 per year
Prior Tax Year2 per year
Future Tax Year2 per year
Form 1041 series Section 965 Transition TaxCurrent Tax Year2 per year
Prior Tax Year2 per year
Form 1041 series BBA AAR Push Out(2023-2026)2 per year
Form 1041 series Partner Payment for BBA Modification(2016-2025)2 per year
Form 1041 series BBA Exam Push Out(2016-2026)2 per year
Form 1041 series Partner Payment Proportionate Shared BBA IU(2016-2026)2 per year
Form 1065Current Tax Year2 per year
Prior Tax Year2 per year
Form 1065 series
Section 965 Transferee Liability Tax		Current Tax Year2 per year
Prior Tax Year2 per year
Future Tax Year2 per year
Form 1065 series Section 965 Transition TaxCurrent Tax Year2 per year
Prior Tax Year2 per year
Future Tax Year2 per year
Form 1065 series BBA AAR Imputed Underpayment(2023-2026)2 per year
Form 1065 series BBA AAR Push Out(2023-2026)2 per year
Form 1065 series BBA Exam Imputed Underpayment(2016-2025)2 per year
Form 1065 series Advance BBA Exam Imputed Underpayment(2016-2025)2 per year
Form 1065 series Partner Payment for BBA Modification(2016-2025)2 per year
Form 1065 series BBA Exam Push Out(2016-2025)2 per year
Form 1065 series Partner Payment Proportionate Shared BBA IU(2016-2025)2 per year
Form 2290Current Tax year2 per year
Prior Tax Year2 per year

For more information on card payments, visit Pay your taxes by debit or credit card.

Page Last Reviewed or Updated: 05-Jan-2026