Making a Payment

The IRS recommends paying electronically whenever possible. Options to pay electronically include the payment options listed below. Go to IRS.gov/Payments to see all your payment options.

• IRS Direct Pay.

• Debit card, credit card, or digital wallet.

• Electronic Federal Tax Payment System (EFTPS).

• Same-day wire.

If you qualify for one of the following exceptions, you may still be permitted to pay using check, money order, or cash.

• Those who don’t have access to U.S. banking services or electronic payment systems.

• Certain emergency payments where electronic disbursement would cause undue hardship, as contemplated in 31 CFR Part 208.

• National security- or law enforcement-related activities where non-EFT transactions are necessary or desirable.

• Other circumstances as determined by the Secretary of the Treasury, as reflected in regulations or other guidance.

Paying by check. Make checks payable to “United States Treasury” and include the name of the partnership or REMIC, taxpayer identification number (TIN), and year.