As a reminder, starting September 30, 2025, the IRS will no longer accept most paper checks for tax payments. If you haven’t made the switch to electronic payments, now is the time.  Below is a quick guide to the three main electronic payment options, with tips on which is best suited for your needs.

EFTPS (Electronic Federal Tax Payment System)

Best for: Trusts, estates, businesses, and individuals who want maximum control over scheduling payments.

Why it’s a great choice:

• • Open to anyone with an SSN or EIN
  • Supports all types of payments, including estimated taxes
  • You can schedule payments up to a year in advance
  • Payment history is easily tracked—and you can cancel or change payments

Keep in mind:

• • Enrollment is required, and you’ll receive a PIN by mail (typically 5–7 days)
  • The interface is outdated
  • Only works with bank accounts (no credit or debit cards)
  • Payments must be scheduled by 7 p.m. CST the business day before they’re due

Get started: www.eftps.gov

IRS Direct Pay

Best for: Individuals and most businesses (excluding estates and trusts)

Why people like it:

• • No login or account setup required
  • Make same-day payments directly from a bank account (by 6 pm CST)
  • Instant payment confirmation with optional email receipt

Things to consider:

• • Not for estates and trusts
  • Requires identity verification each time
  • Can only make 2 payments per session
  • Payment lookup available with confirmation number
  • You must make any changes or cancellations at least 2 business days before the scheduled payment date

Important: If you’re using Direct Pay to make a payment and accidentally apply the payment to the wrong tax year, the IRS will generally not move it to the correct year. Accuracy at the time of payment is critical

Use Direct Pay here: www.irs.gov/directpay

IRS Online Account

Best for: Individuals, sole proprietors, partnerships, and corporations

Why it’s useful:

• • View your tax balances, payment history, and notices
  • Make payments directly through the portal
  • Set up or manage payment plans
  • Schedule estimated tax payments
  • Business owners can authorize others (like tax professionals) to access the account

Before you sign up:

• • Not available for trusts or estates
  • Requires creating an ID.me account with identity verification
  • Some features vary depending on business type

Create your account: www.irs.gov/account

Quick Summary:

* Direct Pay is allowed for businesses except for estates and trusts

Need Help Choosing or Setting Up a Payment Option?

abip is here to help make this transition as smooth as possible. Whether you’re enrolling in EFTPS for the first time or wondering if Direct Pay fits your situation, our team can help guide you through it.