IRS Direct Pay is a free and secure service that allows individual taxpayers to make federal tax payments directly from a checking or savings account without creating an IRS online account.

The guidance below is intended to help you make common individual income tax payments, including a balance due with your annual Form 1040 income tax return or a quarterly estimated tax payment.

How to Make a Payment Through IRS Direct Pay

1. Go to the IRS Direct Pay website (https://www.irs.gov/payments/direct-pay-with-bank-account) and select the option to pay Individual Tax
2. Select “Make a Payment.”
3. When prompted, choose the appropriate payment information. For most individual income tax payments, select “Form 1040 – Income Tax” as the form or payment application.
4. Select the correct reason for payment. If you are paying a balance due with your annual income tax return, select “Balance Due or Payment Plan/Installment Agreement.” If you are making a quarterly estimated tax payment, select “Estimated Tax.”
5. Enter the tax year to which the payment should apply. For example, if you are making a second quarter estimated tax payment for the 2026 tax year, enter 2026.
6. Review the pop-up confirmation screen carefully. If the selections are correct, click “Continue.” If anything needs to be changed, click “Cancel” and revise the selections before continuing.
7. Verify your identity using information from a previously filed individual income tax return. We generally recommend using 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 is still on extension, you may need to use information from your 2024 return.
8. Complete the identity verification fields exactly as they appeared on the return used for verification. Pay particular attention to your filing status and address, as these may change from year to year.
9. Review and accept the Privacy Act and Paperwork Reduction Act disclosure, then click “Continue.”
10. Enter the payment amount, bank routing number, bank account number, and account type for the account from which the payment should be withdrawn.
11. Choose the payment date. Please make sure the selected date allows the payment to be processed on or before the applicable due date.
12. Enter the email address where you would like the IRS confirmation to be sent.
13. Continue to the disclosure authorization screen and click “I Agree.”
14. On the final review screen, confirm that the payment amount, bank account information, tax year, and payment type are correct.
15. Complete the electronic signature section by entering the requested taxpayer information.
16. Check the box accepting the Debit Authorization Agreement.
17. Click “Submit” to authorize and 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 indicates that your payment request was submitted. You should also confirm that the payment was withdrawn from your bank account after the scheduled payment date.
• Direct Pay generally allows a scheduled payment to be changed or cancelled up to two days before the scheduled payment date.
• Make sure the tax year, payment reason, payment amount, and bank account information are correct before submitting. Incorrect selections may cause the payment to be applied improperly.
• If you are unsure which payment option to select, please contact our office before submitting the payment.

If you need assistance determining the correct payment type, tax year, or amount before using IRS Direct Pay, feel free to contact your H2R CPA liaison and they will be happy to assist you with any questions.

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