As we reported in June, beginning September 30, 2025, the IRS will no longer accept most paper checks for tax payments. Below is a summary of the three main electronic payment options and who should use each one.
- EFTPS (Electronic Federal Tax Payment System) – Best for: Trusts, Estates, Businesses, and Individuals who want full control over payment scheduling.
Pros:
- Available to anyone using a Social Security Number (SSN) or Employer ID Number (EIN)
- Supports all payment types, including estimated taxes
- Schedule payments up to 365 days in advance
- Tracks payment history and allows cancellations
Cons:
- Requires enrollment and a PIN sent by mail (takes 5–7 days)
- Interface is outdated
- Only supports payments from a bank account (no credit/debit cards)
- Payments must be initiated by 7 P.M. CST the business day before the payment is due
How to enroll: www.eftps.gov
2. IRS Direct Pay – Best for: Individuals and certain business taxes (via SSN or EIN)
Pros:
- No account or login required
- Same-day payments from a checking or savings account
Cons:
- Limited availability for businesses
- Identity must be verified each time
- No ability to save info or schedule payments
- Must save confirmation number at time of payment
- No estimated tax payment support for businesses
- No support for estates and trusts
How to use: www.irs.gov/directpay
3. IRS Online Account – Best for: Individuals and business entities (Sole Proprietors, Partnerships, S Corps, Corps)
Pros:
- View balances, notices, and transcripts
- Make payments directly through the portal
- Manage payment plans and authorizations
- Schedule estimated tax payments
- Business users can authorize others to access the account
Cons:
- Not available for trusts and estates
- Requires creating an ID.me account and verifying identity
- Feature availability varies by entity type
How to create an account: www.irs.gov/account
Summary:
Trusts and Estates must use EFTPS
Individuals can use EFTPS, Direct Pay, or IRS Online Account
Businesses can use EFTPS, IRS Online Account, or Direct Pay (where applicable)
If you’re feeling uncertain about which payment method is right for you—or if you simply need help getting started—we’re here to support, you every step of the way. Whether you’re setting up EFTPS for the first time or navigating IRS Direct Pay, don’t hesitate to reach out. We’ll make sure the transition is smooth and stress-free.
