Available Payment Types for IRS Direct Pay

Installment agreement

• 1040, 1040A, 1040EZ
• Health care (Form 1040)
• Civil penalty

• Current calendar year or prior years going back up to 20 years

• Make a regularly scheduled payment, as shown on your CP521 or CP523 notice.
• If your agreement covers more than one tax period, select the earliest tax year for which a balance due was assessed.

Tax return or notice

• 1040, 1040A, 1040EZ
• Health care (Form 1040)
• Retirement plans (5329)
• Tax-favored accounts (5329)

• Current calendar year or prior years going back up to 20 years

• Apply payment to a recently filed original (not amended) return.
• 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.
• If you're making a full or initial payment on a CP2000, CP2501 or CP3219A, you need to choose the specific notice number as your reason for payment (see below).

Extension

• 4868 (for 1040, 1040A, 1040EZ)

• Jan. 1 to April 20: Current calendar year or prior calendar years (up to 20 years)
• After April 20: Current calendar year only

• Use IRS Direct Pay to make a full or partial payment on your taxes in order to receive an extension without having to file Form 4868.
• This is an extension of time to file and not an extension of time to pay.

Estimated tax

• 1040ES (for 1040, 1040A, 1040EZ)

• January: Current calendar year or previous year
• February to December: Current calendar year

• Make estimated tax payments in advance of the timely filing of your return.
• You don't have to indicate the month or quarter associated with each payment.
• Depending on your income, your payment may be due quarterly, or as calculated on Form 1040-ES.

Notices CP2000, CP2501 or CP3219A

• 1040, 1040A, 1040EZ
• Health care (Form 1040)

• Current calendar year or prior years going back up to 20 years

• Make a full or initial payment related to a notice you received, or other proposed changes to your return
• If you have an installment agreement, select Installment Agreement as the reason for payment.

Proposed tax assessment
(e.g. CP 2000 or a Notice of Deficiency)

• 1040, 1040A, 1040EZ
• Health care (Form 1040)

• Current calendar year or prior years going back up to 20 years

• Make a full or initial payment for a proposed amount.
• Payments of this type may post in advance of the actual tax assessment.
• If you have an installment agreement, select Installment Agreement as the reason for payment.

Amended return

• 1040X
• Health care (Form 1040)

• Current calendar year or prior years going back up to 20 years

• Make a full or initial payment on a recently filed Form 1040X, 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're making additional payments for a previously filed 1040X, select "Installment Agreement" or "Tax Return or Notice" for 1040 payments or Health Care Individual Responsibility payments.

Civil penalty

• Installment Agreement
• Advance Payment
• Other Amount Due

• Current calendar year or prior years going back up to 20 years

• IRS assessment of a civil penalty on business or individual tax forms.
• If you have another type of penalty, select the corresponding reason for payment (installment agreement or tax return/notice; see above).
• If you aren't sure whether your penalty is a civil penalty, please refer to your last notice.

Offshore voluntary disclosure

• 1040, 1040A, 1040EZ
• Civil penalty

• Current calendar year or prior years going back up to 20 years

• 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.

Offshore streamlined filing compliance

• 1040, 1040A, 1040EZ
• Civil penalty

• Current calendar year or prior years going back up to 20 years

• Available to taxpayers certifying that failure to report foreign financial assets and pay all tax due in respect of those assets didn't result from willful conduct on their part.