Update
Following our September article on the federal mandate requiring electronic tax payments and refunds beginning September 30, 2025, the IRS has issued updated guidance. Taxpayers may continue to submit payments by check using existing forms and procedures until further notice.
While electronic payments remain the IRS’s preferred and more secure method, this update provides temporary flexibility for taxpayers still transitioning away from paper checks. The IRS has also indicated that additional guidance for filing 2025 tax returns will be released ahead of the 2026 filing season. https://www.irs.gov/payments
We continue to recommend moving to electronic payment options now to reduce risk, avoid processing delays, and stay ahead of future changes.
Also note: when making an electronic payment (IRS Direct Pay, EFTPS, or card payments), make sure the payment is applied using the primary Social Security number shown first on the tax return (the primary taxpayer on a joint return). Using the spouse’s SSN, even by mistake, can cause the payment to land on the wrong account and take months to resolve. If you are unsure which SSN is primary, check last year’s filed return or your IRS account before submitting the payment.
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:
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- 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:
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- 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- The interface is outdated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:
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- 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:
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- 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:
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- 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:
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- 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:
| Taxpayer Type | Recommended Options |
| Trusts & Estates | EFTPS only |
| Individuals | EFTPS, Direct Pay, or IRS Online Account |
| Businesses | EFTPS, IRS Online Account, or Direct Pay* |
* 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.
