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Electronic Payment Processing

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

Publications provide the Taxpayers a choice in form of payment for tax. Generally, they can choose from:

IRS.gov options include:

Direct Pay

Digital Wallet

EFTPS

IRS2Go – this is a mobile app

When a Taxpayer indicates they have used an electronic form of payment, request documentation such as a confirmation page of the payment from the Taxpayer to document your case file.

Complete IDRS research of IMF or BMF as, applicable to confirm posting of the transaction. Document your CCR and workpapers covering assessment of tax.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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