Direct Pay

Make a regularly scheduled payment for your installment agreement, as shown on your CP521 or CP523 notice. If your installment agreement covers more than one tax period, select the earliest tax year for which a balance due was assessed.

Make a payment on your recently filed original (not amended) return or for a balance due on a notice (including any interest and penalties). Please note: As a reminder, 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.

Make a full or partial payment on your taxes in order to receive an extension without filing Form 4868, Application for Automatic Extension of Time to File for U.S. Form 1040 Individual Income Tax Return. Reminder this is an extension of time to file and not an extension of time to pay.

Make estimated tax payments in advance of the timely filing of your return. Depending on your income, your payment may be due quarterly, or as calculated on Form 1040-ES, Estimated Tax for Individuals. You do not have to indicate the month or quarter associated with each payment. If you want to make a late estimated tax payment after January 31st (for last year), select Balance Due as the reason for payment.

Make a full or initial payment for Notices CP 2000, CP 2501, CP 3219A -Notice of Deficiency, or other proposed changes to your return. If you have an installment agreement, select Payment Plan/Installment Agreement as the reason for payment.

Make a full or initial payment for a proposed amount due based on a CP 2000, a Notice of Deficiency, or other proposed assessment to your return. Payments of this type may post in advance of the actual tax assessment. If you have an installment agreement, select Payment Plan/Installment Agreement as the reason for payment.

Make a full or initial payment on a recently filed Form 1040X, Amended U.S. Individual Income Tax Return, 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 are making additional payments for a previously filed 1040X, select "Payment Plan/Installment Agreement" or "Balance Due" for 1040 payments or Health Care Individual Responsibility payments.

IRS assessment of a civil penalty on business or individual tax forms. Includes frivolous tax return, tax fraud, trust fund recovery, and any interest and penalties.

The streamlined filing compliance payment is available to taxpayers certifying that their failure to report foreign financial assets and pay all tax due in respect of those assets did not result from willful conduct on their part.

A voluntary disclosure program specifically designed 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.

A mandatory program for shareholders who are required to pay a transition tax on untaxed foreign earnings of certain foreign corporations, if those earnings have been repatriated to the U.S.

Payment of tax submitted with individual (Form 1040 Series) partner amended return/alternative document to reduce the Imputed Underpayment amount via Modification.

Prepayments/ES Payments by individual (terminal) partners before you report your portion of the BBA partnership adjustment on your next filed return.

A mandatory program for shareholders who are required to pay a Transferee on untaxed foreign earnings of certain foreign corporations, if those earnings have been repatriated to the U.S.

Payment for assessment upon a partner of a partnership (determined as of the close of the adjustment year or, if the partnership has ceased to exist as of such time, the former partners of the partnership) for the tax equal to such partner’s proportionate share of such amount (including any such interest or penalties).