Making Electronic Tax Payments to the IRS

As part of the IRS’s transition away from paper checks, all federal tax payments must now be made electronically. The IRS is phasing out the acceptance of paper checks, and we encourage all clients to use one of the secure electronic payment options below.

Option 1: IRS Direct Pay

Best for: Individual taxpayers making personal tax payments (e.g., Form 1040 balances, estimated tax payments, extension payments).

Website: https://www.irs.gov/payments/direct-pay

Steps:

  1. Go to IRS Direct Pay using the link above.
  2. Select “Make a Payment.”
  3. Under Reason for Payment, choose the appropriate category (e.g., “Balance Due” or “Estimated Tax”).
  4. Select the applicable Tax Form (e.g., 1040, 1120, etc).
  5. Follow the on-screen prompts to enter your payment amount, tax year, and bank account information.
  6. Review and submit your payment.
  7. Save and print the confirmation page for your records and provide documentation to your client service team.

Notes:

  • Direct Pay uses your bank account (ACH) at no cost.

Option 2: EFTPS (Electronic Federal Tax Payment System)

Best for: Businesses, trusts, and individuals who make recurring payments or want to schedule payments in advance.

Website: https://www.eftps.gov

Steps:

  1. Visit EFTPS.gov and click “Enroll.”
  2. Complete the online enrollment form. You will receive a PIN by mail within 5–7 business days.
  3. Once enrolled, log in with your EIN/SSN, PIN, and password.
  4. Select “Make a Payment.”
  5. Choose your tax type (e.g., 1040ES, 941, 1120, etc.) and enter the payment details.
  6. Review and confirm your payment.
  7. Save and print your confirmation number and provide confirmation to your client service team.

Notes:

  • EFTPS allows you to schedule payments up to a year in advance.
  • Payments must be scheduled by 8 p.m. ET the day before the due date to be timely.

Need Help?

If you have questions about which method to use or how to identify your correct tax form and payment type, please contact your THF engagement team. However, please note that THF does not process or submit IRS payments on behalf of clients. All payments must be initiated directly by the taxpayer.