1. Bank Account via Direct Pay (individuals only)
2. Credit Card/Debit Card/Digital Wallet (individuals and businesses; fees apply)
3. EFTPS* (Electronic Federal Tax Payment System - individuals and businesses; Must be enrolled to use this option)
   
   

1. Click on "Pay Now with Direct Pay" 
2. At the next screen click on "Make a Payment"
   
3. Tax Information
   • Enter the required information on the Tax Information screen:
     • Reason for payment - There are several options here and for the purpose of making an estimated tax payment choose "Estimated tax".
     • Apply Payment To -  This field will automatically fill in since there is only one option for estimated tax. This selection is applying the payment to Form 1040ES, which is the estimated tax payment voucher if the payment were being remitted via mail. 
     • Tax Period for Payment- Make sure you choose the current year! So not the prior year, not the future year, the year that you're in at this point. Click continue.
       
4. Verify Identity
   • Tax Year for Verification - The IRS is looking for a year to reference for which the taxpayer filed a tax return.  Choosing the most recent prior year filed is recommended (i.e., if the 2021 tax return has been filed, choose 2020). 
   • Enter information from the tax return selected for verification:
     • Filing Status (i.e., Single, MFJ, MFS, Head of Household, Qualifying Widow/er)
     • First Name/Last Name (confirm Last Name)
     • SSN or ITIN (confirm SSN/ITIN)
     • Date of Birth
     • Country of Residence
     • Street Address/Apt #
     • P.O. Box (if applicable)
     • City/State/Zip
   • Fill in all details as shown on the referenced tax return filed. 
     • If the taxpayer has moved, the name has changed, the filing status has changed since that tax filing, enter it as it was reported on the return not how that information is today.
   • If everything is verified, a message will come back that the information has been accepted and the taxpayer can continue to enter the bank account payment information. 
   • If a rejection message comes back, try using a different tax year for verification. NOTE: The tax return being used for verification should be accessible to get the required information from that tax filing. 
     • Rejection should not be a cause for concern. 
     • Common issues are a mismatch with the taxpayer's name (i.e., Mike versus Michael) or an address mismatch. The information MUST match exactly how it was reported on the reference tax return being used for verification purposes. 
     • If rejection occurs on multiple years, continue selecting a different reference year until the information is accepted. 
     • Once the payment has been submitted, a receipt will be emailed to the taxpayer. 
       • We also recommend printing the confirmation page to a PDF or taking a screenshot as well to have as a record of the payment.  

1. ACI Payments, Inc.
2. Pay 1040
3. payUSAtax

• Type of tax payment (i.e., 1040, 1040-ES estimated tax)
• Reporting period/Tax year
• Primary Taxpayer's First Name/Last Name (if MFJ, may need to provide spouse's information as well)
• SSN or ITIN
• Date of Birth
• Mailing Address
• Payment amount
• Payment method
• Card or account number

Make a Payment (taxpayer is already enrolled in EFTPS)

1. Click on the "Make a Payment" button
2. Follow the prompts to continue with payment processing.

Enrollment for new EFTPS accounts

1. Gather the following information:
   • Taxpayer Identification Number (SSN/ITIN for individuals; EIN for businesses)
   • Bank account number and routing number 
   • Address and name as they appear on taxpayer IRS tax documents
2. Go to the EFTPS website at eftps.gov 
   • Select the "Enroll" button 
   • Select Business or Individual
   • Enter the requested information
   • Once all information is entered, click Submit 
3. After online enrollment is complete, the taxpayer will receive a secure PIN via mail within 7 to 10 days. 
   • Follow the instructions on the PIN form to complete the enrollment process.