Check or Money Order: Make checks payable to the “U.S. Treasury.” Be sure that your checks clearly reflect your name, address and daytime phone number. Also, the memo line of the check must include your Social Security number, and the Tax Form and Year to which the payment should be applied. You can find payment vouchers to send with a check and mailing addresses here: http://www.irs.gov/Individuals/Pay-by-Check-or-Money-Order
Tip: Always make copies of the front and back of any checks mailed to the Internal Revenue Service
Electronic Payments: You may also make payments using one of the following methods:
- By Debit or Credit Card. You may access the list of approved payment processors here: http://www.irs.gov/uac/Pay-Taxes-by-Credit-or-Debit-Card
- IRS Direct Pay. The IRS new DirectPay site allows you to make payments using your checking or savings account with no service fees. You may access the site here: http://www.irs.gov/Payments/Direct-Pay
- IRS Electronic Federal Tax Payment System. EFTPs also allows you to make all your federal tax payments securely. It is usually recommended when you plan to make payments frequently over time. However, it can be used for any purpose. Enrollment usually takes about 1-2 weeks for security verification purposes, but this system does not charge convenience fees. You may access EFTPs by following this link: http://www.irs.gov/uac/EFTPS-The-Electronic-Federal-Tax-Payment-System
- Same Day Wire. Instructions for a wire transfer to the IRS can be found here: http://www.irs.gov/uac/Same-Day-Wire-Federal-Tax-Payments
Regardless of which payment method you choose, it is important to designate to which tax year or period you are making the payment towards.
Please be sure to follow any specific instructions from our office about designating payments and which payment methods and/or mailing addresses are appropriate for the specifics of your case.
Payment Methods By State
Each State Taxing Authority provides payment instructions on its website. You can locate your state’s payment instructions here : https://www.irs.gov/Tax-Professionals/Government-Sites/ or here: http://www.taxadmin.org/state-tax-agencies