Federal housing law
0426 Publ 6147-C (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6147c.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
International Taxpayers Include:¶
US citizens and resident aliens living abroad. Nonresident aliens for foreign persons with US tax liabilities.
Payment Options from Outside the US¶
US Bank Accounts
IRS Online Account Pay with a domestic bank account.
Direct Pay Pay with a domestic bank account with no sign in required.
International Wire Transfer If you do not have a domestic bank account, you can wire from a foreign bank.
Fees may apply.
Must pay in US dollars.
Third-Party Card Processors Credit/ Debit Card Can be used to pay with a card using a US processor.
- Be mindful of fees/currency conversion.
Quick Process Steps¶
Determine your tax liability and due date
Choose a payment method that works for you
Gather required payment information
Make payment by the due date
Publication 6147-C (4-2026) Catalog Number 96269X Department of the Treasury Internal Revenue Service www.irs.gov