On March 25, 2025, President Donald Trump issued Executive Order 14247, mandating that all federal payments, including tax payments made to the IRS, be made via electronic funds transfer. This requirement was generally to go into effect for payments made after September 30, 2025. Currently, trusts and estates cannot use IRS Direct Pay, which is available to individual taxpayers. As a result, the two options for trusts and estates will be wiring funds to the IRS from their financial institution or the Electronic Federal Tax Payment System (EFTPS). Below are instructions for registering for EFTPS.

Enrollment Instructions

Step 1. Go to EFTPS and Start Enrollment

1. Go to https://www.eftps.gov/eftps/
2. Select Enroll
3. Accept the Privacy Act and Paperwork Reduction Act
4. Choose “business” as the entity type

Step 2. Enter Enrollment Information

1. Business Information – Enter the EIN, trust name, and trustee phone number
2. Contact Information – Enter the trustee’s name, country, address, and phone number
3. Financial Information – Under Payment Options, select “Authorize a transaction yourself” and enter the bank information

Step 3. Review and Submit

1. Select Review
2. Confirm the business, contact, and financial payment information
3. Under Authorization, review the authorization agreement
4. Complete the electronic signature, enter the EIN, and accept the Authorization Agreement
5. Select ‘Complete’

Step 4. Wait for EFTPS to mail 4-digit PIN

EFTPS will mail your 4-digit PIN in 5-7 business days.

Step 5. Activate your enrollment

After you receive your PIN in the mail, call 800-555-3453 to activate your enrollment.

Feel free to contact your H2R CPA liaison and they will be happy to assist you with any questions.

Share:

•