IRS Direct Pay is a free and secure service that allows taxpayers to make certain federal tax payments directly from a checking or savings account. For individual taxpayers, Direct Pay can be used for common payments such as a balance due with a Form 1040 income tax return or quarterly estimated tax payments. The IRS does not require taxpayers to create an online account to use Direct Pay.
How to Make a Payment Through IRS Direct Pay
To make a payment, go to the IRS Direct Pay page and select the option to pay individual taxes. From there, choose “Make a Payment” and follow the prompts.
For most individual income tax payments, select “Form 1040 – Income Tax” as the form or payment application. Then select the correct reason for payment. If you are paying a balance due with your annual income tax return, select the balance due option. If you are making a quarterly estimated tax payment, select the estimated tax option.
You will also need to enter the tax year to which the payment should apply. For example, if you are making a 2026 estimated tax payment, enter 2026 as the applicable tax year.
After selecting the payment type and tax year, carefully review the confirmation screen before continuing. If the information is not correct, cancel the selection and revise it before moving forward.
The IRS will then ask you to verify your identity using information from a previously filed individual income tax return. In general, use the most recent tax year for which your return has already been filed and accepted. For example, if you are making a 2026 estimated tax payment and your 2025 return has not yet been filed or accepted, you may need to use information from your 2024 return.
Complete the identity verification fields exactly as they appeared on the return used for verification. Pay close attention to your filing status and address, as those items can change from year to year.
Once your identity is verified, enter the payment amount, bank routing number, bank account number, account type, requested payment date, and email address for the IRS confirmation. Before submitting the payment, review the final screen to confirm that the payment amount, bank account information, tax year, and payment type are correct.
After completing the electronic signature section and accepting the debit authorization agreement, submit the payment.
Important Reminders
Save a copy of the IRS confirmation number for your records. You will need the confirmation number if you later need to look up, change, or cancel a scheduled payment.
The IRS confirmation shows that your payment request was submitted. You should still confirm that the payment was withdrawn from your bank account after the scheduled payment date.
The IRS generally allows a scheduled Direct Pay payment to be changed or cancelled up to two business days before the scheduled payment date. Additional information is available on the IRS Direct Pay Help page.
Before submitting any payment, make sure the tax year, payment reason, payment amount, and bank account information are correct. Incorrect selections may cause the payment to be applied improperly.
If you are unsure which payment option to select, contact our office before submitting the payment.
Need Assistance?
If you need help determining the correct payment type, tax year, or payment amount before using IRS Direct Pay, please contact your GBACO tax advisor.
Sources: IRS Direct Pay with Bank Account; IRS Direct Pay Help.