How to pay the IRS: EFTPS, Direct Pay and paying from abroad

Paying the IRS is simple once you know which method fits the payment. Choosing the wrong one, or the wrong tax year, is one of the most common causes of penalty notices. This guide compares the options, including for owners outside the US.

By Mirza Fahad Baig, Chartered Accountant. Reviewed by Hamza Fida, Chartered Accountant. Checked against official sources on . 2 minute read.

Short answer

You can pay the IRS through EFTPS, IRS Direct Pay, your IRS online account, a debit or credit card through an approved processor, a same-day wire from your bank, or a check or money order. Businesses make federal tax deposits electronically, usually through EFTPS. From abroad, where you have no US bank account, cards and international wires are the usual routes.

At a glance

EFTPS
Free, for businesses and individuals; needs enrollment
Direct Pay
Free, from a US bank account, no registration
Online account
View balances and pay
Card
Through IRS-approved processors, with a fee
From abroad
Card, or international wire following IRS instructions
Always
Choose the right tax form, type and year
How to pay the IRS: EFTPS, Direct Pay and paying from abroadSteps: 1. Choose the right tax type; 2. Choose the right form; 3. Choose the right tax year or period; 4. Keep the confirmation.THE PROCESS AT A GLANCEHow to pay the IRS: EFTPS, Direct Pay and payingfrom abroad1Choose the right taxtypeFor example, estimated tax,balance due or extension2Choose the right formForm 1040, 1120, 941 and soon3Choose the right taxyear or periodThe most common error: paying2026 estimates as 2025 tax4Keep the confirmationThe confirmation number anddate, in case the payment ismisappliedChecked against official sourcesTax BakersHow to pay the IRS: EFTPS, Direct Pay and paying from abroadSteps: 1. Choose the right tax type; 2. Choose the right form; 3. Choose the right tax year or period; 4. Keep the confirmation.THE PROCESS AT A GLANCEHow to pay the IRS: EFTPS, DirectPay and paying from abroad1Choose the right tax typeFor example, estimated tax, balance due orextension2Choose the right formForm 1040, 1120, 941 and so on3Choose the right tax year orperiodThe most common error: paying 2026 estimatesas 2025 tax4Keep the confirmationThe confirmation number and date, in casethe payment is misappliedChecked against official sourcesTax Bakers
The process at a glance: 1. Choose the right tax type; 2. Choose the right form; 3. Choose the right tax year or period; 4. Keep the confirmation.

Which payment methods are there?

MethodCostBest for
EFTPSFreeBusiness tax deposits, payroll taxes, corporate and individual estimates; scheduling in advance
IRS Direct PayFreeIndividual payments from a US bank account, such as estimates and balances due
IRS online accountFreeSeeing what you owe and paying it
Debit or credit cardProcessor feePaying without a US bank account, or for card rewards
Same-day wireBank's wire feeLarge or last-minute payments
Check or money orderPostagePaying with a voucher by mail, made out to "United States Treasury"

Businesses can also pay through the IRS business tax account.

How does EFTPS work?

The Electronic Federal Tax Payment System is the Treasury's free payment system. You enroll with your EIN or SSN and bank details, receive a PIN by mail, and then schedule payments up to a year ahead. Employers use it for payroll tax deposits. Enroll well before your first deposit is due, because the PIN arrives by post. See how to run payroll.

How do you make sure a payment is applied correctly?

  1. Choose the right tax type

    For example, estimated tax, balance due or extension.

  2. Choose the right form

    Form 1040, 1120, 941 and so on.

  3. Choose the right tax year or period

    The most common error: paying 2026 estimates as 2025 tax.

  4. Keep the confirmation

    The confirmation number and date, in case the payment is misapplied.

How do you pay from outside the US?

Direct Pay and EFTPS need a US bank account. Without one, the usual options are:

  • A debit or credit card through an IRS-approved processor, which works from most countries.
  • An international wire following the IRS's instructions for foreign payments, with the reference details it requires.
  • A US bank account in the LLC's name, for a foreign-owned US LLC paying its own taxes.

Allow extra time for international payments to arrive by the due date. See yearly filings for a foreign-owned LLC.

Can a payment also extend your return?

Yes, for individuals. A payment through Direct Pay, EFTPS or card marked as an extension payment is treated as your Form 4868 request. See Form 4868.

What if you cannot pay in full?

File on time anyway and pay what you can, then set up a plan. See IRS payment plans.

If paying in full is impossible, see offer in compromise.

Want payments handled correctly?

We schedule your estimated tax and payroll deposits, make sure each is applied to the right form and year, and fix misapplied payments.

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Questions people ask

What is the best way to pay the IRS?

For businesses, EFTPS. For individuals with a US bank account, IRS Direct Pay or the IRS online account. All are free.

Can I pay the IRS from outside the US?

Yes, usually by debit or credit card through an approved processor, or by international wire following the IRS's instructions.

How do I enroll in EFTPS?

Enroll online with your EIN or SSN and bank details, then wait for the PIN that arrives by mail.

What if my IRS payment was applied to the wrong year?

Contact the IRS with your payment confirmation to have it moved to the correct period.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. IRS: Payments
  2. US Treasury: Electronic Federal Tax Payment System (EFTPS)
  3. IRS Publication 15 (Circular E): Employer's Tax Guide

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

Deadlines, penalties and IRS noticesIRS payment plans: how to set one upBusiness tax by entity typeEstimated quarterly taxes: who pays and how to work them outFederal tax formsForm 4868: extending an individual return

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This guide is general information. It is not tax or legal advice for your situation.