Paying Taxes

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").

Paying Taxes With a Credit Card


You can e-file your tax return and, at the same time, pay the balance due with a credit card. The IRS does not receive or store credit card numbers.

Credit card payment options are available through service providers. A convenience fee is charged by the service provider. The fee varies according to the amount of your tax payment. The fee is deductible if it is business-related. Otherwise, it is a nondeductible personal expense.

You can pay by phone or online with the following credit cards:

  • American Express
  • Discover
  • Visa
  • Mastercard

You can pay the following types of taxes by phone or online:

  • Current and past due Form 1040 series balance due
  • Form 4868
  • Form 1040-ES
  • Form 1040 advanced payment of a determined deficiency
  • Form 940 balance due and
  • Form 941 balance due
    • NOTE: Federal tax deposits cannot be paid by credit card. Past due taxes include transaction related to balance due notices, installment agreements and other prior tax year payment that are up to 10 years past due.
    • Taxpayers with recurring payments, such as installment agreements, can elect to have payments automatically applied to a designated credit card on specific dates.
Your Payment Date:

The payment date will be the date the charge is authorized.

The e-file and electronic payment option is available through a number of tax software packages and tax professionals.

Making a Payment or Verifying a Previous Payment

For more information to make a payment or to verify a previous payment you may contact the following service providers:

Link2Gov Corporation:

  • Pay by phone:
    • 1-888-729-1040
    • Web address: www.PAY1040.com
    • Customer service: 1-888-658-5465

Official Payments Corporation:

Advantages of Paying by Credit Card

Paying by credit card has several advantages:

  • It's convenient.
  • You hold on to your cash longer.
  • You may earn certain benefits from your credit card issuer (e.g., miles, points, rewards or cash back).
  • It's safe and secure
IRS Acknowledgement:
  • You receive an electronic acknowledgement once your e-filed return is accepted and the credit card transaction is authorized.
Proof of payment:
  • If you pay by phone or online, you receive a confirmation number at the end of the transaction.
  • The payment is listed on your credit card billing statement.

IRS Online Tax Calendar:

Avoid penalties!