How to pay the IRS: every option, step by step

No account to create, no fees, and the money comes straight from checking or savings. This is the one I recommend to most clients.

1. Go to directpay.irs.gov (opens in a new tab) and click Make a Payment.
2. Choose the reason: Estimated Tax (applies to Form 1040-ES) for quarterly payments, or Balance Due, Payment Plan or the notice type if you're paying a bill. Pick the correct tax year: for 2026 quarterly estimates, that's 2026.
3. Verify your identity: it asks a few questions from a prior tax return (name, address, filing status, SSN). Have last year's return handy.
4. Enter the amount and your bank routing and account numbers (bottom of a paper check), and pick the payment date. You can schedule ahead, so you can set a quarterly payment for the exact due date.
5. Choose email confirmation, submit, and save the confirmation number: that's your proof of payment. Send me a copy for your file if you like.

Perfectly fine with the IRS, as long as the envelope contains the right three things, written the right way.

1. Make the check or money order payable to “United States Treasury” (not “IRS”). Never send cash.
2. On the memo line write your Social Security number, your daytime phone and what it's for: for example “2026 Form 1040-ES” for a quarterly estimate, or “2025 Form 1040” for a balance due.
3. Include the matching payment voucher: the 1040-ES voucher for the quarter you're paying (I provide these with your return), or Form 1040-V for a balance due. Paying a balance due? Fill out your 1040-V right here on the site: private, instant and ready to print. Don't staple or paper-clip the check to the voucher; place both loose in the envelope.
4. Mail it to the right lockbox (Florida residents):

Paying an IRS notice? Use the address printed on the notice itself: notices have their own return addresses. And if a deadline is close, remember the postmark counts as your payment date. For peace of mind, USPS Certified Mail gives you a dated receipt and tracking.

These addresses were current as of June 2026 and apply to Florida residents (the IRS corrected the 1040-ES address in early 2026, so older printouts may show a different box number). Mailing addresses do change: when in doubt, check irs.gov/payments (opens in a new tab) or just call me.

The IRS accepts cards and digital wallets through approved processors linked from irs.gov (opens in a new tab). The processor (not the IRS) charges a fee: roughly $2 to $3 flat for a consumer debit card, and about 1.75 to 1.85% for credit cards.

1. Start at irs.gov/payments (opens in a new tab) and choose “Pay by card or digital wallet”. Always enter through the IRS site so you know the processor is legitimate.
2. Pick the processor with the better fee for your card, choose the tax type and year, and pay. No voucher needed.
3. Save the confirmation. Your statement will show “United States Treasury Tax Payment”.

Worth it? On a $5,000 estimate, a 1.85% fee is $92.50: only sensible if card rewards beat that or you need the float. For business taxes, the processing fee is deductible.

The Electronic Federal Tax Payment System is free and built for people who pay all the time: businesses, payroll, and anyone making quarterly estimates year after year. (The IRS stopped opening new individual EFTPS accounts in October 2025; businesses can still enroll.)

1. Enroll once at eftps.gov (opens in a new tab). Your PIN arrives by U.S. mail in about a week, so enroll well before a deadline.
2. Once active, schedule payments up to a year ahead: set all four quarterly estimates in one sitting in January.
3. Every payment is logged, with a full history you (and I) can review.

At irs.gov/account (opens in a new tab) you can see your balance, payment history and prior-year records, and pay directly from the account. Identity verification (ID.me) takes a few minutes the first time. This is also the fastest way to confirm the IRS actually received a payment.