Features and Benefits of Paying via Credit or Debit Card:

• It's convenient - taxpayers can e-file or paper- file early and make a payment by credit or debit card later, to delay out-of-pocket expenses. Payments can be made by phone, Internet or when e-filing.
  
  
• It's safe and secure - standard, commercial card networks are used. The IRS does not receive or store card numbers.
  
  
• These electronic tax payment options are available through service providers.
  
  
• There is a fee charged by service providers. Fees are based on the amount of the payment and may vary by service provider (see table below).
  
  
• Payment information will not be disclosed for any reason other than processing the transaction authorized by the taxpayer.
  
  
• A confirmation number is provided at the end of the phone or Internet transaction.
  
  
• The "United States Treasury Tax Payment" is included on the card statement as further proof of payment. The convenience fee will be included on the statement as a "Tax Payment Convenience Fee" (or similar transaction).
  
  
• If enrolled in such a program, taxpayers may earn miles, points, rewards or money back from the credit card issuer.
  

¹ Contact the service provider for a list of approved ATM/Debit cards, and for additional information.
² Flat fee per transaction. 
³ Contact the service provider to receive up-to-date information regarding fees.  The minimum convenience fee is $3.89 for WorldPay and L2G, and $3.95 for OPC.

¹ Contact the contracted service provider for up-to-date information regarding fees.  The minimum convenience fee is $3.95 for OPC, and $3.89 for WorldPay.
² Contact the registered service provider for up-to-date information regarding fees.  The minimum convenience fee is $1.25.

• Generally, taxpayers can make a payment through the above-named service providers using an American Express® Card, Discover® Card, MasterCard® or Visa® card.  Taxpayers can visit the service provider's web site for payment method options.
  
  
• To make a payment of $100,000 or greater through the Link2Gov Corporation, taxpayers should call Link2Gov at 1-888-729-1040.
  
  
• To make a payment of  $100,000 or greater through the Official Payments Corporation (OPC), taxpayers should call OPC's Special Services Unit at 1-888-889-7228.
  
  
• To make a payment of $500,000 or greater through WorldPay US, Inc., taxpayers should call WorldPay at 1-888-877-0450.
  
  
• For more information, or to make a payment, taxpayers should contact the service providers.
  
  

• Individual e-file Partners for Electronic Payment provides a description of the service providers' products and special offers.
  

For more information, refer to the related links at the end of this article.

Credit or Debit Card Convenience Fees

• Taxpayers will be informed of the convenience fee amount before the payment is authorized. This fee is in addition to any charges, such as interest, that may be assessed by the credit card issuer. Taxpayers must agree to the terms and conditions of the payment including acceptance of the convenience fee before the transaction is completed.
  
  
• The Taxpayer Relief Act of 1997 authorizes the Treasury to accept these payments for federal taxes but prohibits the IRS from paying a fee or consideration to service providers for processing these transactions.
  
  
• In order to provide taxpayers this option, IRS has entered into non-monetary contracts and agreements with service providers.
  
  
• The service providers act in the capacity of merchants and are necessary intermediaries in transaction processing. The service providers validate card numbers and expiration dates, obtain authorization from the card issuers and issue confirmation numbers to taxpayers at the end of the payment transaction. The service providers forward tax payment information to the IRS for posting to taxpayer accounts.
  
  
• The IRS does not receive or charge any fees for card payments. Additionally, the IRS cannot pay or reimburse any convenience fee to taxpayers. Convenience fees are charged by the service providers.  The fee is a deductible business and individual expense.  For an individual expense, taxpayers may deduct the fee as a miscellaneous itemized deduction subject to the 2% limit on Form 1040, Schedule A (see Publication 529).
  

How to Make a Payment

• The integrated e-file and e-pay credit card option is available through a number of tax preparation software products and tax professionals. For additional information about e-filing and paying all at once (including convenience fees and accepted credit cards), taxpayers can refer to tax preparation software or a tax professional.
  
  
• When paying through tax preparation software, users will be prompted to enter the necessary credit card information.
  
  
• Pay by phone and Internet options are available through service providers.
  
  
• When paying by phone, a recorded script will prompt taxpayers through the call.
  
  
• When paying by Internet, taxpayers will be prompted to complete the necessary entry fields.
  

The following information is needed in order to complete a card payment:

Facts You Need to Know:

• Payments must be made electronically through tax preparation software, a tax professional or a card payment service provider via phone or Internet.
  
  
• Cards should not be forwarded to the IRS with the return or form.
  
  
• Account numbers should not be written on the return or form.
  
  
• The payment date will be the date the charge is authorized.
  
  
• Taxpayers can make partial payments by phone or Internet if the tax preparation software being used allows this.
  
  
• Multiple payments cannot be made through tax preparation software.
  
  
• Taxpayers who e-file and e-pay should re-file rejected returns promptly in order to ensure timely payment.  Otherwise, the payment may have to be re-authorized through the card issuer.
  
  
• Federal tax deposits cannot be made using the credit or debit card payment option.  
  
  
• The IRS does not issue an immediate release of a Federal Tax Lien when a credit or debit card payment is made to full pay the tax liability.  Please refer to Publication 1468 for the recommended payment option when an immediate release is necessary.
  

Cancellations, Errors and Questions:

• Generally, payments cannot be cancelled.
  
  
• Taxpayers can call the card issuer or service provider's customer service number to report problems such as unauthorized charges or concerns regarding payment errors.
  
  
• Taxpayers can contact the IRS at 1-800-829-1040 to report problems concerning the amount of tax owed or any other matter concerning the tax return.
  
  
• Taxpayers can also write to the IRS office where the return would be mailed regarding income tax payment concerns. The impacted taxpayer's SSN or EIN, payment tax year, and payment method should be included.
  
  
• In the event the service provider fails to forward the tax payment to the Treasury, the taxpayer will be responsible for the tax payment and for any penalties and interest.
  
  
• Voluntary or estimated payments such as Form 4868 and Form 1040-ES payments that result in an overpayment will be resolved through normal administrative procedures.
  
  
• In most instances, the Treasury will refund an overpayment to taxpayers once the return is received and processed. An overpayment may be used to settle or offset an existing debt on the taxpayer's account.
  
  

Additional information is provided in the articles below:

Electronic Funds Withdrawal and Credit or Debit Card Payment Options for Businesses

Pay Taxes by Electronic Funds Withdrawal

Electronic Funds Withdrawal and Credit or Debit Card Payment Options for Individuals

Electronic Federal Tax Payment System (EFTPS)

Download IRS Forms and Instructions

Electronic Payment Options Home Page