Per Diem Rates from the U.S. General Services Administration
Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances
Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
How to Pay Estimated Taxes
There are several ways to pay estimated tax.
- Credit an overpayment on your 2020 return to your 2021 estimated tax.
- Pay by direct transfer from your bank account, or pay by debit or credit card using a pay-by-phone system or the Internet.
- Send in your payment (check or money order) with a payment voucher from Form 1040-ES.
Credit an Overpayment
If you show an overpayment of tax after completing your Form 1040 or 1040-SR for 2020, you can apply part or all of it to your estimated tax for 2021. On Form 1040 or 1040-SR, enter the amount you want credited to your estimated tax rather than refunded. Take the amount you have credited into account when figuring your estimated tax payments.
NOTE: To the extent you have a portion of an overpayment of your 2020 tax as of April 15, 2021 (because payments you made on or before April 15, 2021, exceed your 2020 tax liability), that portion of the overpayment would be available for crediting as of April 15, 2021, and so would be applied as of April 15, 2021, whether your 2020 return is filed on April 15, May 17, or October 15, 2021.
To the extent you have a portion of an overpayment of your 2020 tax that is attributable to a payment made after April 15, 2021 (including a payment made with a valid extension request on May 17, 2021), that portion of the overpayment would not be available for crediting as of April 15, 2021, and so would be applied as of the payment received date, and not applied as of April 15, 2021.
This is true even if the payment was made with a valid extension request on May 17, 2021, and you later elect to have a refund on your timely filed 2020 tax return credited to your 2021 estimated tax. The amount of that 2020 refund will be credited to your 2021 estimated tax as of the date you made the payment resulting in an overpayment, and therefore may not be a timely payment for the first quarter 2021's estimated taxes.
If you are a beneficiary of an estate or trust, and the trustee elects to credit 2021 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 18, 2022. If you choose to have an overpayment of tax credited to your estimated tax, you can’t have any of that amount refunded to you until you file your tax return for the following year. You also can’t use that overpayment in any other way.
Pay Online
IRS offers an electronic payment option that is right for you. Paying online is convenient and secure and helps make sure we get your payments on time. To pay your taxes online or for more information, go to IRS.gov/Payments.
You can pay using any of the following methods.
- IRS Direct Pay.
- For online transfers directly from your checking or savings account at no cost to you, go to IRS.gov/Payments.
- Pay by Card.
- To pay by debit or credit card, go to IRS.gov/Payments. There is a convenience fee charged by these service providers.
- Electronic Funds Withdrawal (EFW).
- is an integrated e-file/e-pay option offered when filing your federal taxes electronically using tax preparation software, through a tax professional, or the IRS at IRS.gov/Payments.
- Online Payment Agreement.
- If you can't pay in full by the due date of your tax return, you can apply for an online monthly installment agreement at IRS.gov/OPA. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. A user fee is charged.
- IRS2Go is the mobile application of the IRS.
- You can access Direct Pay or Pay by Card by downloading the application.
Pay by Phone
Paying by phone is another safe and secure method of paying electronically. Use one of the following methods:
- Call one of the debit or credit card service providers, or
- use the Electronic Federal Tax Payment System (EFTPS).
Debit or Credit Card:
Call one of the IRS's service providers. Each charges a fee that varies by provider, card type, and payment amount.
- WorldPay US, Inc.
844-729-8298
www.payUSAtax.com - ACI Payments, Inc. (formerly Official Payments)
888-872-9829
fed.acipayonline.com - Link2GOV Corporation
888-729-1040
www.PAY1040.com
EFTPS:
To use EFTPS, you must be enrolled either online or have an enrollment form mailed to you. To make a payment using EFTPS:
- Call 800-555-4477 (English)
- Call 800-244-4829 (Español).
- People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-733-4829.
- For more information about EFTPS, go to IRS.gov/Payments or EFTPS.gov.
Pay by Mobile Device
To pay through your mobile device, download the IRS2Go application.
Pay by Cash
Cash is an in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make a cash payment, you must first be registered online with ACI Payments, Inc. at fed.acipayonline.com.
Pay by Check or Money Order Using the Estimated Tax Payment Voucher
Before submitting a payment through the mail, consider alternative methods such as the IRS's electronic payment options, which are quick, safe and easy.
Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. If you use your own envelopes (and not the window envelope that comes with the 1040-ES package), make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live.
NOTE: Don't use the address shown in the Instructions for Forms 1040 and 1040-SR.
If you didn't pay estimated tax last year, get a copy of Form 1040-ES from the IRS. Follow the instructions to make sure you use the vouchers correctly.
Notice to Taxpayers Presenting Checks:
When you provide a check as payment, you authorize the IRS to use information from your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction.
When the IRS uses information from your check to make an electronic fund transfer, funds may be withdrawn from your account as soon as the same day the IRS receives your payment, and you will not receive your check back from your financial institution.
Joint estimated tax payments:
If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return.
Change of address:
You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form.