The way Americans pay their federal taxes has fundamentally changed. The IRS now requires nearly all tax payments to be made electronically. The agency is transitioning to stop accepting paper checks for tax payments, marking a significant shift in how individuals interact with the federal tax system.
This mandate affects individual taxpayers making quarterly estimated tax payments, paying balances due on tax returns, and anyone submitting payments to the IRS. The change impacts both U.S. taxpayers and foreign individuals who pay U.S. income tax.
Available Electronic Payment Options
The IRS offers several ways for individuals to make electronic tax payments, each with different features to suit various needs:
IRS Direct Pay is the simplest option for most individual taxpayers. This free service allows you to pay directly from your checking or savings account without fees or registration. You can schedule payments up to 365 days in advance and receive immediate confirmation. Direct Pay is available at https://www.irs.gov/payments/direct-pay.
IRS Online Account provides a secure way to view your tax balance, make same-day payments, pay quarterly estimated taxes, and request extensions to file. Creating an account gives you a comprehensive view of your tax situation in one place. Set up your account at https://www.irs.gov/payments/your-online-account.
Electronic Federal Tax Payment System (EFTPS) is designed for both individuals and businesses who need to schedule recurring payments or prefer a dedicated system. Note that as of October 17, 2025, individual taxpayers can no longer create new EFTPS enrollments and should use Direct Pay or an IRS Online Account instead. If you already have an EFTPS account, you can continue using it at https://www.eftps.gov.
Debit or Credit Card Payments are available through IRS-approved payment processors. While convenient, these processors typically charge a fee based on the payment amount, so review the costs before choosing this option.
Electronic Funds Withdrawal (EFW) allows you to authorize a payment directly from your bank account when you file your return electronically through tax software.
Getting Started with Electronic Payments
For most individual taxpayers, IRS Direct Pay offers the quickest path to compliance. The process requires no account creation—simply visit the Direct Pay website, verify your identity using information from a recently filed tax return, select the type of payment you’re making, enter your bank account details, and schedule your payment.
If you prefer more robust account features, creating an IRS Online Account provides additional capabilities like viewing payment history, accessing tax records, and managing payment plans. The verification process requires an existing IRS account or the ability to verify your identity through ID.me.
Taxpayers should be aware that this is part of a broader modernization effort. The IRS has also stopped issuing tax refunds as paper checks as of September 30, 2025, further emphasizing the importance of providing direct deposit information when filing your return.
If you haven’t already transitioned to electronic payments, now is the time to set up your preferred method. The most important step is ensuring you have a reliable way to make payments before your next tax deadline.
Need Help?
At Strauss & Associates, we specialize in providing tailored tax compliance and planning services for our clients. Please contact us with any questions or to schedule a consultation to discuss your tax needs.