Frequency Limit Table by Type of Tax Payment
The table below shows the tax form, payment type, tax year, and payment transaction limit,
for which you can make using a debit or credit card. For information about the tax forms in
the table below visit Download IRS Forms and Instructions.
Individuals |
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| Tax Form | Payment Type and Tax Year | Limit |
| Form 1040 series |
Current Tax Year (2012)
Prior Year (2003-2011)
Advanced Payment of a Determined Deficiency
Installment Agreement |
2 per year
2 per year
2 per year
2 per month |
| Form 1040-ES | Estimated Tax (2012/Q4 & 2013/Q1-3) |
2 per quarter |
| Form 1040-X | Amended (2009-2012) | 2 per year |
| Form 4868 | Extension Payment (2012) | 2 per year |
| Form 5329 | Current Tax Due (2012) | 2 per year |
| Trust Fund Recovery Penalty |
Prior Year (2003-2012)
Installment Agreement |
2 per quarter
2 per month |
Businesses |
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| Tax Form | Payment Type and Tax Year | Limit |
| Form 941 series |
Current Tax Due
Prior Year (2003-2012)
Amended or Adjusted
Installment Agreement |
2 per quarter
2 per quarter
2 per quarter
2 per month |
| Form 943 |
Current Tax Due (2012)
Prior Year (2003-2011)
Amended or Adjusted
Installment Agreement |
2 per year
2 per year
2 per year
2 per month |
| Form 944 |
Current Tax Due (2012)
Prior Year (2010-2011)
Amended or Adjusted |
2 per year
2 per year
2 per year |
| Form 945 |
Current Tax Due (2012)
Prior Year (2003-2011)
Amended or Adjusted
Installment Agreement |
2 per year
2 per year
2 per year
2 per month |
| Form 1041 |
Current Tax Due (2012)
Prior Year (2003-2011) |
2 per year
2 per year |
| Form 1065 |
Current Tax Due (2012)
Prior Year (2003-2011) |
2 per year
2 per year |
For more information on card payments, visit Pay your Taxes by Debit or Credit Card.
