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 form Payment type and tax year Limit
Form 1040 Current Tax Due 2 per year
Current Tax Notice 2 per year
Prior Tax Year 2 per year
Proposed Tax Assessment
CP 2000/2501/ CP 3219A
2 per year
Installment Agreement 2 per month
Form 1040-ES Estimated Tax 2 per quarter
Form 1040-X Amended 2 per year
Form 4868 Extension to File 2 per year
Note: January 1, 2024
9:00 a.m. to April 16, 2024, midnight
Form 1040 Section 965 - Transferee
Liability Tax
Current Tax Year 2 per year
Prior Tax Year 2 per year
Future Tax Year 2 per year
Form 1040 Section 965 - Transition Tax Current Tax Year 2 per year
Prior Tax Year 2 per year
Form 1040 - series Partner Payment for BBA Modification (2019-2023) 2 per year
Form 1040 - series Prepayment on BBA AAR/Exam Push Out (2022-2024) 2 per year
Form 1040 - series Partner Payment Proportionate Shared BBA IU (2019-2023) 2 per year
Form 5329 Current Tax Year 2 per year
Health Care - Form 1040 Proposed Tax Assessment CP 2000/ CP 2501/CP 3219a (2021-2023) 2 per year
Health Care - Form 1040 - Notice Payments Notice Balance Due (2019-2023) 2 per year
Health Care - Form 1040-X Amended (2019 - 2023) 2 per year
Trust Fund Recovery Penalty (2004-2023) 2 per quarter
Installment Agreement 2 per month

Businesses

Tax form Payment type and tax year Limit
Form 940 series Current Tax Year 2 per year
Prior Tax Year 2 per year
Installment Agreement 2 per month
Amended or Adjusted 2 per year
Form 941 series Current Tax Year 2 per quarter
Prior Tax Year 2 per quarter
Installment Agreement 2 per month
Amended or Adjusted 2 per quarter
Form 943 series Current Tax Year 2 per year
Prior Tax Year 2 per year
Installment Agreement 2 per month
Amended or Adjusted 2 per year
Form 944 series Current Tax Year 2 per year
Prior Tax Year 2 per year
Amended or Adjusted 2 per year
Form 945 series Current Tax Year 2 per year
Prior Tax Year 2 per year
Installment Agreement 2 per month
Amended or Adjusted 2 per year
Form 1041 series Current Tax Year 2 per year
Prior Tax Year 2 per year
Form 1041 series
Section 965 Transferee Liability Tax
Current Tax Year 2 per year
Prior Tax Year 2 per year
Future Tax Year 2 per year
Form 1041 series Section 965 Transition Tax Current Tax Year 2 per year
Prior Tax Year 2 per year
Form 1041 series BBA AAR Push Out (2021-2024) 2 per year
Form 1041 series Partner Payment for BBA Modification (2019-2023) 2 per year
Form 1041 series BBA Exam Push Out (2019-2023) 2 per year
Form 1041 series Partner Payment Proportionate Shared BBA IU (2019-2023) 2 per year
Form 1065 Current Tax Year 2 per year
Prior Tax Year 2 per year
Form 1065 series
Section 965 Transferee Liability Tax
Current Tax Year 2 per year
Prior Tax Year 2 per year
Future Tax Year 2 per year
Form 1065 series Section 965 Transition Tax Current Tax Year 2 per year
Prior Tax Year 2 per year
Future Tax Year 2 per year
Form 1065 series BBA AAR Imputed Underpayment (2021-2024) 2 per year
Form 1065 series BBA AAR Push Out (2021-2024) 2 per year
Form 1065 series BBA Exam Imputed Underpayment (2019-2023) 2 per year
Form 1065 series Advance BBA Exam Imputed Underpayment (2019-2023) 2 per year
Form 1065 series Partner Payment for BBA Modification (2019-2023) 2 per year
Form 1065 series BBA Exam Push Out (2019-2023) 2 per year
Form 1065 series Partner Payment Proportionate Shared BBA IU (2019-2023) 2 per year
Form 2290 Current Tax year 2 per year
Prior Tax Year 2 per year

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