Tax Payments

• Method 1 – Prepare a paper return, and then make your payment by phone using one of the two numbers listed below, or online at the service provider Web sites.
• Method 2 – Prepare your return electronically using one of the many tax preparation software packages available. Make your payment by phone using one of the two numbers listed below, or online at the service provider Web sites.
• Method 3 – Have an authorized tax preparer electronically prepare and file your income tax return through the IRS e-file system and then make payment by phone using one of the two numbers listed below, or online at the service provider Web sites.

Individual

• Individual taxpayers may make payment on current and past due Form 1040 series balance due and installment agreement, Form 4868 (automatic extension of time to file), Form 1040-ES (estimated tax), Form 1040 advanced payment of a determined deficiency, Form 1040 Amended or Adjusted Return, form 5329 Return for Individual Retirement Agreement and Trust Fund Recovery Penalty Arrangement.
• Individual taxpayers that have installment agreements with the IRS for the current year and for tax years 2006, 2007, and 2008 will be able to make their installment payments with their MasterCard^® cards via payUSAtax.com, officialpayments.com, or PAY1040.com.
• Beginning January 1, 2010, individual taxpayers who receive delinquent balance-due return payment notices from the IRS for taxes owed for tax year 2009 will have the option of paying their tax obligations with their MasterCard cards via payUSAtax.com, officialpayments.com, or PAY1040.com

Businesses

• Beginning in January 2010, businesses can make a credit or debit card payment for Form 1041 U.S. Income Tax Return for Estates and Trusts for current and prior years. Businesses will also be able to make credit and debit card payments on Form 1065 U.S. Return of Partnership Income for current and prior years.
• Form 940 series, Employer’s Annual Unemployment (FUTA) Tax Return (Tax Years 2007-2009) current year, prior year and installment agreement
• Form 941 series, Employer’s Quarterly Federal Tax Return (Tax year 2007-2010) current year, prior year, installment agreement for amended or adjusted return payments
• Form 943 series, Employer’s Annual Federal Tax Return for Agricultural Employees (Tax Years 2000-2009) current year, prior year, installment agreement, and amended or adjusted return payments
• Form 944 series, Employer’s Annual Federal Tax Current Year Return (Tax Years 2007-2009) current year, prior year and amended or adjusted return payments
• Form 945 series, Annual Return of Withheld Federal Income Tax (Tax Years 2000-2009) current year, prior year, installment agreement, and amended or adjusted return payments
• Employers are also able to make Annual Unemployment (Form 940) and Quarterly Employment (Form 941) balance due return payments with their credit/debit cards. The IRS estimated this to be a $9 billion opportunity.
• Businesses that file Form 940 or Form 941 are able to pay the balance due on the return by credit/debit card over the phone or Internet. Businesses can pay current and past due balances on Forms 940 and 941. Payments are effective on the date the charge is authorized.
• Businesses can make a Form 944 (Employer’s Annual Employment Tax Return) current balance due payment by phone or Internet with a credit/debit card.
• Trust Fund Recovery Penalties are accepted for current and past due balances up to ten years. These penalties are assessed to a business or individual who willfully fails to collect or pay withheld income, employment or excise taxes. The IRS is accepting these penalty payments from an individual or a business. The individual or person assessed the penalty may be an officer of a corporation or a partnership, a corporate director, etc. Once the IRS assesses the penalty, the responsible person will receive a notice and demand for payment.

Taxpayers or corporations with or without an Installment Agreement can use a credit/debit card to make these payments

Just call one of the toll-free, automated phone numbers below using a touch-tone phone and follow the payment provider system prompts, or log onto one of the websites below and follow the instructions.

Official Payments
1-800-2PAY-TAX
www.officialpayments.com

Link2Gov
1-888-PAY-1040
www.pay1040.com

payUSAtax
1-888-9PAY-TAX
www.payUSAtax.com

Note: Tax payments may vary by payment provider.