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https://directpay.irs.gov/directpay/payment?execution=e1s1
Submission: On April 17 via api from CH — Scanned from DE
Submission: On April 17 via api from CH — Scanned from DE
Form analysis 1 forms found in the DOM
POST /directpay/payment?execution=e1s1
<form id="user" action="/directpay/payment?execution=e1s1" method="post">
<div class="row collapse">
<div class="large-8 columns">
<h2 class="firstH2" id="content" name="content"> Tax Information </h2>
</div>
</div>
<div class="row collapse instructions">
<div class="medium-6 columns">
<p>Select the appropriate payment type and reason for your payment. Information about payment types can be found by clicking the help icon (<span class="hidden-text">Visually styled as a question mark.</span>?). If you are making more than one
type of payment or making payments for more than one tax year, submit each of them separately.</p>
</div>
<div class="medium-4 columns">
<div id="note">
<h3 id="busHeader"> Business Taxes? </h3>
<p> All business tax payments should be made through the <a href="/directpay/leavesite?id=3" id="busLink" target="_blank">Electronic Federal Tax Payment System (EFTPS)</a>
</p>
</div>
</div>
</div>
<div class="row collapse custom-dropdown-column active selected" id="paymentReasonList" style="background-image: linear-gradient(rgb(248, 251, 240), rgb(239, 246, 223));">
<div class="link-box clearfix">
<label for="payment.selectedBoxOne">
<span id="paymentReason"> Reason for Payment </span>
<span class="hidden-text">required</span>
</label>
<button type="button" role="button" class="help-link modal-link" data-open="reasonForPaymentHelpModal" data-galen="reasonForPaymentHelpModal" aria-label="open Reason for Payment help modal" aria-controls="reasonForPaymentHelpModal"
id="g72exc-reveal" aria-haspopup="true" tabindex="0">
<img src="resources/img/icon_help.svg" alt="">
</button>
</div>
<div>
<div class="active-block" style="display: block;">
<select id="payment.selectedBoxOne" class="inputField custom-dropdown " name="payment.selectedBoxOne" aria-required="true" style="width: 100%;">
<option value="">Select Reason</option>
<option value="Payment Plan/Installment Agreement" class="_option" style="background: rgb(255, 255, 255);">Payment Plan/Installment Agreement</option>
<option value="Balance Due" class="_option" style="background: rgb(255, 255, 255);">Balance Due</option>
<option value="Extension" class="_option" style="background: rgb(255, 255, 255);">Extension</option>
<option value="Estimated Tax" class="_option" style="background: rgb(255, 255, 255);">Estimated Tax</option>
<option value="CP2000/CP2501/CP3219A" class="_option" style="background: rgb(255, 255, 255);">CP2000/CP2501/CP3219A</option>
<option value="Proposed Tax Assessment" class="_option" style="background: rgb(255, 255, 255);">Proposed Tax Assessment</option>
<option value="Amended Return" class="_option" style="background: rgb(255, 255, 255);">Amended Return</option>
<option value="Civil Penalty" class="_option" style="background: rgb(255, 255, 255);">Civil Penalty</option>
<option value="Offshore Streamlined Filing Compl." class="_option" style="background: rgb(255, 255, 255);">Offshore Streamlined Filing Compl.</option>
<option value="Offshore Voluntary Disclosure" class="_option" style="background: rgb(255, 255, 255);">Offshore Voluntary Disclosure</option>
<option value="IRC 965 - Transition Tax" class="_option" style="background: rgb(255, 255, 255);">IRC 965 - Transition Tax</option>
<option value="Partner Payment for BBA Modification" class="_option" style="background: rgb(255, 255, 255);">Partner Payment for BBA Modification</option>
<option value="Prepayment on BBA AAR/Exam Push Out" class="_option" style="background: rgb(255, 255, 255);">Prepayment on BBA AAR/Exam Push Out</option>
<option value="IRC 965 Transferee [1040]" class="_option" style="background: rgb(255, 255, 255);">IRC 965 Transferee [1040]</option>
<option value="Partner Payment for Proportionate Share of BBA Imputed Underpayment" class="_option" style="background: rgb(255, 255, 255);">Partner Payment for Proportionate Share of BBA Imputed Underpayment</option>
</select>
</div>
<div class="inactive-block" style="display: none;">
<div> </div>
</div>
</div>
<div class="triangle" style="display: block;"></div>
</div>
<div id="reasonForPaymentHelpModal" class="reveal large reveal-modal-accordion" data-v-offset="30" role="dialog" data-reveal="j01pa7-reveal" aria-labelledby="g72exc-reveal" aria-hidden="true" data-yeti-box="reasonForPaymentHelpModal"
data-resize="reasonForPaymentHelpModal">
<button role="button" class="close-button" data-close="" aria-label="modal. Reason for Payment Close" type="button">
<span aria-hidden="true">
<img src="resources/img/icon_x.svg" alt="">
</span>
</button>
<span class="hidden-text"> Beginning of modal content </span>
<div class="modal-header">
<h3 id="reasonForPaymentHelpModalHeader">Reason for Payment</h3>
<div id="reasonForPaymentHelpModalHeaderBlank" class="hidden-text"> </div>
</div>
<div id="reasonForPaymentHelpModalContent" class="modal-content">
<ul class="accordion" data-accordion="hxdvv3-accordion" data-multi-expand="true" data-allow-all-closed="true" role="tablist">
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="nrvd8m-accordion" id="nrvd8m-accordion-label" aria-expanded="false">Payment Plan/Installment Agreement</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="nrvd8m-accordion-label" aria-hidden="true" id="nrvd8m-accordion">
<p>Make a regularly scheduled payment for your installment agreement, as shown on your CP521 or CP523 notice. If your installment agreement covers more than one tax period, select the earliest tax year for which a balance due was
assessed.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="7iuje4-accordion" id="7iuje4-accordion-label" aria-expanded="false">Balance Due</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="7iuje4-accordion-label" aria-hidden="true" id="7iuje4-accordion">
<p>Make a payment on your recently filed original (not amended) return or for a balance due on a notice (including any interest and penalties). Please note: As a reminder, your payment satisfies your payment obligation only. Filing your
return is a separate process that must be completed. IRS Direct Pay only accepts individual tax payments.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="oywmzq-accordion" id="oywmzq-accordion-label" aria-expanded="false">Extension</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="oywmzq-accordion-label" aria-hidden="true" id="oywmzq-accordion">
<p>Make a full or partial payment on your taxes in order to receive an extension without filing Form 4868, <em>Application for Automatic Extension of Time to File for U.S. Form 1040 Individual Income Tax Return.</em> Reminder this is an
extension of time to file and not an extension of time to pay.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="odtw6k-accordion" id="odtw6k-accordion-label" aria-expanded="false">Estimated Tax</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="odtw6k-accordion-label" aria-hidden="true" id="odtw6k-accordion">
<p>Make estimated tax payments in advance of the timely filing of your return. Depending on your income, your payment may be due quarterly, or as calculated on Form 1040-ES, <em>Estimated Tax for Individuals</em>. You do not have to
indicate the month or quarter associated with each payment. If you want to make a late estimated tax payment after January 31st (for last year), select Balance Due as the reason for payment.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="gtl6ou-accordion" id="gtl6ou-accordion-label" aria-expanded="false">CP2000/CP2501/CP3219A</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="gtl6ou-accordion-label" aria-hidden="true" id="gtl6ou-accordion">
<p>Make a full or initial payment for Notices CP 2000, CP 2501, CP 3219A -Notice of Deficiency, or other proposed changes to your return. If you have an installment agreement, select Payment Plan/Installment Agreement as the reason for
payment.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="6yhoc1-accordion" id="6yhoc1-accordion-label" aria-expanded="false">Proposed Tax Assessment</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="6yhoc1-accordion-label" aria-hidden="true" id="6yhoc1-accordion">
<p>Make a full or initial payment for a proposed amount due based on a CP 2000, a <em>Notice of Deficiency</em>, or other proposed assessment to your return. Payments of this type may post in advance of the actual tax assessment. If you
have an installment agreement, select Payment Plan/Installment Agreement as the reason for payment.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="xuzhkh-accordion" id="xuzhkh-accordion-label" aria-expanded="false">Amended Return</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="xuzhkh-accordion-label" aria-hidden="true" id="xuzhkh-accordion">
<p>Make a full or initial payment on a recently filed Form 1040X, Amended U.S. Individual Income Tax Return, or when an amendment to your return results in a balance due to your Health Care Individual Responsibility (also known as Shared
Responsibility). If you are making additional payments for a previously filed 1040X, select "Payment Plan/Installment Agreement" or "Balance Due" for 1040 payments or Health Care Individual Responsibility payments.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="l8nkzi-accordion" id="l8nkzi-accordion-label" aria-expanded="false">Civil Penalty</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="l8nkzi-accordion-label" aria-hidden="true" id="l8nkzi-accordion">
<p>IRS assessment of a civil penalty on business or individual tax forms. Includes frivolous tax return, tax fraud, trust fund recovery, and any interest and penalties.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="sahwi4-accordion" id="sahwi4-accordion-label" aria-expanded="false">Offshore Streamlined Filing Compliance</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="sahwi4-accordion-label" aria-hidden="true" id="sahwi4-accordion">
<p>The streamlined filing compliance payment is available to taxpayers certifying that their failure to report foreign financial assets and pay all tax due in respect of those assets did not result from willful conduct on their part.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="ask4ze-accordion" id="ask4ze-accordion-label" aria-expanded="false">Offshore Voluntary Disclosure</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="ask4ze-accordion-label" aria-hidden="true" id="ask4ze-accordion">
<p>A voluntary disclosure program specifically designed for taxpayers with exposure to potential criminal liability and/or substantial civil penalties due to a willful failure to report foreign financial assets and pay all tax due in
respect of those assets.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="r6zyhf-accordion" id="r6zyhf-accordion-label" aria-expanded="false">IRC 965 - Transition Tax</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="r6zyhf-accordion-label" aria-hidden="true" id="r6zyhf-accordion">
<p>A mandatory program for shareholders who are required to pay a transition tax on untaxed foreign earnings of certain foreign corporations, if those earnings have been repatriated to the U.S.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="kj7gjm-accordion" id="kj7gjm-accordion-label" aria-expanded="false">Partner Payment for BBA Modification</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="kj7gjm-accordion-label" aria-hidden="true" id="kj7gjm-accordion">
<p>Payment of tax submitted with individual (Form 1040 Series) partner amended return/alternative document to reduce the Imputed Underpayment amount via Modification.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="3bj5z7-accordion" id="3bj5z7-accordion-label" aria-expanded="false">Prepayment on BBA AAR/Exam Push Out</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="3bj5z7-accordion-label" aria-hidden="true" id="3bj5z7-accordion">
<p>Prepayments/ES Payments by individual (terminal) partners before you report your portion of the BBA partnership adjustment on your next filed return.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="cqchyc-accordion" id="cqchyc-accordion-label" aria-expanded="false">IRC 965 Transferee [1040]</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="cqchyc-accordion-label" aria-hidden="true" id="cqchyc-accordion">
<p>A mandatory program for shareholders who are required to pay a Transferee on untaxed foreign earnings of certain foreign corporations, if those earnings have been repatriated to the U.S.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="aats93-accordion" id="aats93-accordion-label" aria-expanded="false">Partner Payment for Proportionate Share of BBA Imputed Underpayment</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="aats93-accordion-label" aria-hidden="true" id="aats93-accordion">
<p>Payment for assessment upon a partner of a partnership (determined as of the close of the adjustment year or, if the partnership has ceased to exist as of such time, the former partners of the partnership) for the tax equal to such
partner’s proportionate share of such amount (including any such interest or penalties).</p>
</div>
</li>
</ul>
</div>
<span class="hidden-text"> End of modal content </span>
<div class="modal-footer"></div>
</div>
<div class="row collapse custom-dropdown-column active" id="formTypeList" style="background: rgb(238, 238, 238);">
<div class="link-box clearfix">
<label for="payment.selectedBoxTwo">
<span id="formTypeLabel"> Apply Payment To </span>
<span class="hidden-text">required</span>
</label>
<button type="button" role="button" class="help-link modal-link formTypeHelp" data-open="formTypeHelpModal" data-galen="formTypeHelpModal" aria-label="open Apply Payment To help modal" aria-controls="formTypeHelpModal" id="1ebwd9-reveal"
aria-haspopup="true" tabindex="0">
<img src="resources/img/icon_help.svg" alt="">
</button>
</div>
<div>
<div class="active-block" style="display: none;">
</div>
<div class="inactive-block" style="display: block;">
<div> </div>
</div>
</div>
<div class="triangle" style="display: none;"></div>
</div>
<div id="formTypeHelpModal" class="reveal large reveal-modal-accordion" data-v-offset="30" role="dialog" data-reveal="ja0zhi-reveal" aria-labelledby="1ebwd9-reveal" aria-hidden="true" data-yeti-box="formTypeHelpModal"
data-resize="formTypeHelpModal">
<button role="button" class="close-button" data-close="" aria-label="modal. Apply Payment To Close" type="button">
<span aria-hidden="true">
<img src="resources/img/icon_x.svg" alt="">
</span>
</button>
<span class="hidden-text"> Beginning of modal content </span>
<div class="modal-header">
<h3 id="formTypeHelpModalHeader">Apply Payment To</h3>
<div id="formTypeHelpModalHeaderBlank" class="hidden-text"> </div>
</div>
<div id="formTypeHelpModalContent" class="modal-content">
<ul class="accordion" data-accordion="078b69-accordion" data-multi-expand="true" data-allow-all-closed="true" role="tablist">
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="xnk654-accordion" id="xnk654-accordion-label" aria-expanded="false">Income Tax - Form 1040</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="xnk654-accordion-label" aria-hidden="true" id="xnk654-accordion">
<p>Select Form Income Tax - Form 1040 if you are making a payment on a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such CP2000 or an Examination assessment) for
your federal income tax return.</p>
<p>IRS individual tax form used to report income, make allowable income adjustments, and claim tax credits. The form allows the taxpayer to determine if additional taxes are owed or if tax has been overpaid and a refund is due.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="r8vf8f-accordion" id="r8vf8f-accordion-label" aria-expanded="false">1040ES</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="r8vf8f-accordion-label" aria-hidden="true" id="r8vf8f-accordion">
<p>Select Form 1040ES if you are making an estimated tax payment.</p>
<p>Estimated tax is the method used to pay tax on income generally reported on your Form 1040, 1040A, or 1040EZ that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.).
Estimated taxes are generally paid quarterly on April 15th, June 15th, and September 15th of the current year and January 15th of the following year. If the 15th is on a weekend or holiday the payment is due on the next business day.
</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="u7ejom-accordion" id="u7ejom-accordion-label" aria-expanded="false">1040X</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="u7ejom-accordion-label" aria-hidden="true" id="u7ejom-accordion">
<p>Select Form 1040X if you have completed and filed an amendment your previously filed Form 1040, 1040A, or 1040EZ, the amendment resulted in a balance due, and you are making a full or partial payment.</p>
<p>If you are making an additional payment, select either "Balance Due" or "Payment Plan/Installment Agreement" as the reason for payment.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="1ytoy4-accordion" id="1ytoy4-accordion-label" aria-expanded="false">Health Care (Form 1040)</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="1ytoy4-accordion-label" aria-hidden="true" id="1ytoy4-accordion">
<p>Select Health Care (Form 1040) if you are making a payment for Form 1040 Health Care Individual Responsibility, also known as Shared Responsibility (Line 61 of Form 1040, Line 38 of Form 1040A, and Line 11 of Form 1040EZ).</p>
<p>You may owe a Health Care Individual Responsibility (Form 1040) payment if you did NOT maintain minimum essential health coverage and your tax return resulted in a balance due.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="hzo81u-accordion" id="hzo81u-accordion-label" aria-expanded="false">4868 (for 1040, 1040A, 1040EZ)</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="hzo81u-accordion-label" aria-hidden="true" id="hzo81u-accordion">
<p>Select Form 4868 to make a payment for an Extension to File Form 1040, 1040A, or 1040EZ. If you make a full or partial extension payment electronically, you do not need to file Form 4868.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="9tpa9d-accordion" id="9tpa9d-accordion-label" aria-expanded="false">5329 (Retirement Plans or Tax-Favored Accounts)</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="9tpa9d-accordion-label" aria-hidden="true" id="9tpa9d-accordion">
<p>Select Retirement Plans (5329) or Tax-Favored Accounts (5329) only if you filed Form 5329 with a balance due separate from your Form 1040.</p>
<p>IRS individual tax form to report additional taxes on IRAs, other qualified retirement plans, modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, or HSAs.</p>
</div>
</li>
<li class="accordion-item" role="presentation" data-accordion-item="">
<a href="#" class="accordion-title" aria-controls="95m63s-accordion" id="95m63s-accordion-label" aria-expanded="false">Civil Penalty</a>
<div class="accordion-content tabpanel-content" data-tab-content="" role="tabpanel" aria-labelledby="95m63s-accordion-label" aria-hidden="true" id="95m63s-accordion">
<p>IRS assessment of a civil penalty on individual or business tax forms. Includes frivolous tax return, tax fraud, trust fund recovery, failure to pay, failure to file and accuracy penalties.</p>
<p class="tabpanel-content"><strong>Payment Plan/Installment Agreement</strong> - If you have an installment agreement for your civil penalty as shown on your CP521 or CP523 notice, select "Payment Plan/Installment Agreement".</p>
<p class="tabpanel-content"><strong>Advance Payment</strong> - If you are making a full or initial payment for a proposed amount due based on a CP 2000, a Notice of Deficiency, or other proposed assessment to your return, select "Advance
Payment". Payments of this type may post in advance of the actual penalty assessment.</p>
<p><strong>Other Amount Due</strong> - If you are making a full or partial payment on a civil penalty balance due notice and you do not have an installment agreement, select "Other Amount Due".</p>
</div>
</li>
</ul>
</div>
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<div class="modal-footer"></div>
</div>
<div class="row collapse custom-dropdown-column active" id="taxYearsList" style="background: rgb(238, 238, 238);">
<div class="link-box clearfix">
<label for="payment.selectedTaxYear">
<span id="selectedTaxYear">Tax Period for Payment</span> <span class="hidden-text">required</span>
</label>
<button type="button" role="button" class="help-link modal-link" data-open="taxYearPaymentHelpModal" data-galen="taxYearPaymentHelpModal" aria-label="open Tax Period for Payment help modal" aria-controls="taxYearPaymentHelpModal"
id="o35te0-reveal" aria-haspopup="true" tabindex="0">
<img src="resources/img/icon_help.svg" alt="">
</button>
</div>
<div>
<div class="active-block" style="display: none;">
<label for="payment.selectedMonth" class="accessible-label hide-all"> Tax Month for Payment <span class="hidden-text">required</span>
</label>
</div>
<div class="inactive-block" style="display: block;">
<div> </div>
</div>
</div>
<div class="triangle" style="display: none;"></div>
</div>
<div id="taxYearPaymentHelpModal" class="reveal large" role="dialog" data-reveal="3tvhkw-reveal" aria-labelledby="o35te0-reveal" aria-hidden="true" data-yeti-box="taxYearPaymentHelpModal" data-resize="taxYearPaymentHelpModal">
<button role="button" class="close-button" data-close="" aria-label="modal. Tax Period for Payment Close" type="button">
<span aria-hidden="true">
<img src="resources/img/icon_x.svg" alt="">
</span>
</button>
<span class="hidden-text"> Beginning of modal content </span>
<div class="modal-header">
<h3 id="taxYearPaymentHelpModalHeader">Tax Period for Payment</h3>
<div id="taxYearPaymentHelpModalHeaderBlank" class="hidden-text"> </div>
</div>
<div id="taxYearPaymentHelpModalContent" class="modal-content">
<p>The Tax Period for Payment should be the tax period for which you are making a payment.</p>
<p>If your payment is for an installment agreement for multiple years you should usually choose the earliest tax year. If you are unsure which year to choose, check the payment reminder notice you received.</p>
<p>If you are making a payment for more than one tax year that is not associated with an installment agreement, you should enter and submit the payments for each tax year separately.</p>
</div>
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<div class="buttons-irs tax-information">
<button type="button" class="irs-button-n primary right-arrow nextButton show-for-small-only disabled" id="next-small" name="_eventId_next" value="Continue" disabled="disabled"> Continue <span class="hidden-text">to confirmation modal</span>
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<button type="button" class="irs-button-n primary right-arrow hide-for-small-only disabled" id="next" name="_eventId_next" value="Continue" disabled="disabled"> Continue <span class="hidden-text">to confirmation modal</span>
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<!--
Generate a list of <option> entries for the months of the year, while supporting i18n.
-->
<script type="text/javascript">
var monthNameArray = ["January", "February", "March", "April", "May", "June", "July", "August", "September", "October", "November", "December"];
// This function can be called from a JavaScript file.
FD.addSelectMonthOptions = function(selectID, selectValue, intructionalOption) {
var selector = "#" + selectID;
selector = selector.replace(".", "\\."); // Escape any dots in the field name
if ($(selector).length === 0) {
//build the select list
var monthDropLabel = "Select Month";
$('#payment\\.selectedTaxYear').after('<select id="' + selectID + '" disabled style="display:none;" aria-label="' + monthDropLabel + '" aria-required="true" class="inputField custom-dropdown"></select>');
}
$(selector).empty(); // Clear any existing <option> entries
// If wanted, enter an instructional <option>
if (intructionalOption != null && intructionalOption.length > 0) {
$(selector).append($('<option/>', {
value: '',
text: intructionalOption,
'aria-label': "'" + intructionalOption + " required'"
}));
}
// Enter the list of months as <option>s
$.each(monthNameArray, function(index, value) {
var isSelected = (value == selectValue);
$(selector).append($('<option/>', {
value: index + 1, // index is zero-based. We want a '1' for January
text: value,
selected: isSelected
}));
// Edge case fix, JAWs 16 won't render select field options on first click when using a mouse
$("option").css("background", "#fff");
});
};
// Given the number 1 - 12, return the name of the month
FD.getMonthNameForNumber = function(monthNumber) {
return monthNameArray[monthNumber - 1];
};
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</form>Text Content
Skip Navigation DIRECT PAY Need help? Español Have questions or need additional information? | Español Step 1 of 5 TAX INFORMATION Select the appropriate payment type and reason for your payment. Information about payment types can be found by clicking the help icon (Visually styled as a question mark.?). If you are making more than one type of payment or making payments for more than one tax year, submit each of them separately. BUSINESS TAXES? All business tax payments should be made through the Electronic Federal Tax Payment System (EFTPS) Reason for Payment required Select ReasonPayment Plan/Installment AgreementBalance DueExtensionEstimated TaxCP2000/CP2501/CP3219AProposed Tax AssessmentAmended ReturnCivil PenaltyOffshore Streamlined Filing Compl.Offshore Voluntary DisclosureIRC 965 - Transition TaxPartner Payment for BBA ModificationPrepayment on BBA AAR/Exam Push OutIRC 965 Transferee [1040]Partner Payment for Proportionate Share of BBA Imputed Underpayment Beginning of modal content REASON FOR PAYMENT * Payment Plan/Installment Agreement Make a regularly scheduled payment for your installment agreement, as shown on your CP521 or CP523 notice. If your installment agreement covers more than one tax period, select the earliest tax year for which a balance due was assessed. * Balance Due Make a payment on your recently filed original (not amended) return or for a balance due on a notice (including any interest and penalties). Please note: As a reminder, your payment satisfies your payment obligation only. Filing your return is a separate process that must be completed. IRS Direct Pay only accepts individual tax payments. * Extension Make a full or partial payment on your taxes in order to receive an extension without filing Form 4868, Application for Automatic Extension of Time to File for U.S. Form 1040 Individual Income Tax Return. Reminder this is an extension of time to file and not an extension of time to pay. * Estimated Tax Make estimated tax payments in advance of the timely filing of your return. Depending on your income, your payment may be due quarterly, or as calculated on Form 1040-ES, Estimated Tax for Individuals. You do not have to indicate the month or quarter associated with each payment. If you want to make a late estimated tax payment after January 31st (for last year), select Balance Due as the reason for payment. * CP2000/CP2501/CP3219A Make a full or initial payment for Notices CP 2000, CP 2501, CP 3219A -Notice of Deficiency, or other proposed changes to your return. If you have an installment agreement, select Payment Plan/Installment Agreement as the reason for payment. * Proposed Tax Assessment Make a full or initial payment for a proposed amount due based on a CP 2000, a Notice of Deficiency, or other proposed assessment to your return. Payments of this type may post in advance of the actual tax assessment. If you have an installment agreement, select Payment Plan/Installment Agreement as the reason for payment. * Amended Return Make a full or initial payment on a recently filed Form 1040X, Amended U.S. Individual Income Tax Return, or when an amendment to your return results in a balance due to your Health Care Individual Responsibility (also known as Shared Responsibility). If you are making additional payments for a previously filed 1040X, select "Payment Plan/Installment Agreement" or "Balance Due" for 1040 payments or Health Care Individual Responsibility payments. * Civil Penalty IRS assessment of a civil penalty on business or individual tax forms. Includes frivolous tax return, tax fraud, trust fund recovery, and any interest and penalties. * Offshore Streamlined Filing Compliance The streamlined filing compliance payment is available to taxpayers certifying that their failure to report foreign financial assets and pay all tax due in respect of those assets did not result from willful conduct on their part. * Offshore Voluntary Disclosure A voluntary disclosure program specifically designed for taxpayers with exposure to potential criminal liability and/or substantial civil penalties due to a willful failure to report foreign financial assets and pay all tax due in respect of those assets. * IRC 965 - Transition Tax A mandatory program for shareholders who are required to pay a transition tax on untaxed foreign earnings of certain foreign corporations, if those earnings have been repatriated to the U.S. * Partner Payment for BBA Modification Payment of tax submitted with individual (Form 1040 Series) partner amended return/alternative document to reduce the Imputed Underpayment amount via Modification. * Prepayment on BBA AAR/Exam Push Out Prepayments/ES Payments by individual (terminal) partners before you report your portion of the BBA partnership adjustment on your next filed return. * IRC 965 Transferee [1040] A mandatory program for shareholders who are required to pay a Transferee on untaxed foreign earnings of certain foreign corporations, if those earnings have been repatriated to the U.S. * Partner Payment for Proportionate Share of BBA Imputed Underpayment Payment for assessment upon a partner of a partnership (determined as of the close of the adjustment year or, if the partnership has ceased to exist as of such time, the former partners of the partnership) for the tax equal to such partner’s proportionate share of such amount (including any such interest or penalties). End of modal content Apply Payment To required Beginning of modal content APPLY PAYMENT TO * Income Tax - Form 1040 Select Form Income Tax - Form 1040 if you are making a payment on a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such CP2000 or an Examination assessment) for your federal income tax return. IRS individual tax form used to report income, make allowable income adjustments, and claim tax credits. The form allows the taxpayer to determine if additional taxes are owed or if tax has been overpaid and a refund is due. * 1040ES Select Form 1040ES if you are making an estimated tax payment. Estimated tax is the method used to pay tax on income generally reported on your Form 1040, 1040A, or 1040EZ that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.). Estimated taxes are generally paid quarterly on April 15th, June 15th, and September 15th of the current year and January 15th of the following year. If the 15th is on a weekend or holiday the payment is due on the next business day. * 1040X Select Form 1040X if you have completed and filed an amendment your previously filed Form 1040, 1040A, or 1040EZ, the amendment resulted in a balance due, and you are making a full or partial payment. If you are making an additional payment, select either "Balance Due" or "Payment Plan/Installment Agreement" as the reason for payment. * Health Care (Form 1040) Select Health Care (Form 1040) if you are making a payment for Form 1040 Health Care Individual Responsibility, also known as Shared Responsibility (Line 61 of Form 1040, Line 38 of Form 1040A, and Line 11 of Form 1040EZ). You may owe a Health Care Individual Responsibility (Form 1040) payment if you did NOT maintain minimum essential health coverage and your tax return resulted in a balance due. * 4868 (for 1040, 1040A, 1040EZ) Select Form 4868 to make a payment for an Extension to File Form 1040, 1040A, or 1040EZ. If you make a full or partial extension payment electronically, you do not need to file Form 4868. * 5329 (Retirement Plans or Tax-Favored Accounts) Select Retirement Plans (5329) or Tax-Favored Accounts (5329) only if you filed Form 5329 with a balance due separate from your Form 1040. IRS individual tax form to report additional taxes on IRAs, other qualified retirement plans, modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, or HSAs. * Civil Penalty IRS assessment of a civil penalty on individual or business tax forms. Includes frivolous tax return, tax fraud, trust fund recovery, failure to pay, failure to file and accuracy penalties. Payment Plan/Installment Agreement - If you have an installment agreement for your civil penalty as shown on your CP521 or CP523 notice, select "Payment Plan/Installment Agreement". Advance Payment - If you are making a full or initial payment for a proposed amount due based on a CP 2000, a Notice of Deficiency, or other proposed assessment to your return, select "Advance Payment". Payments of this type may post in advance of the actual penalty assessment. Other Amount Due - If you are making a full or partial payment on a civil penalty balance due notice and you do not have an installment agreement, select "Other Amount Due". End of modal content Tax Period for Payment required Tax Month for Payment required Beginning of modal content TAX PERIOD FOR PAYMENT The Tax Period for Payment should be the tax period for which you are making a payment. If your payment is for an installment agreement for multiple years you should usually choose the earliest tax year. If you are unsure which year to choose, check the payment reminder notice you received. If you are making a payment for more than one tax year that is not associated with an installment agreement, you should enter and submit the payments for each tax year separately. End of modal content Continue to confirmation modal Continue to confirmation modal Beginning of modal content PLEASE CONFIRM Continue Cancel End of modal content * Acceptable Use and Privacy Policy * Privacy Notice * Accessibility * IRS.gov * USA.gov * Treasury.gov Timeout Warning Beginning of modal content TIMEOUT WARNING Your session will expire in 5 minutes. If you want to refresh the session for an additional 15 minutes select 'OK'. If not, select 'Cancel'. OK Cancel End of modal content Beginning of modal content OK End of modal content