Per Diem Rates from the U.S. General Services Administration
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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
E-Payment Options for Individuals
- File electronically, or
- File and pay your tax simultaneously
Payment Options for Individuals
- Electronic Funds Withdrawal Payment Option:
- You can e-file Form 1040, 1040A, and 1040EZ and simultaneously e-pay using tax preparation software or a tax professional
- You can e-file Form 4868 and simultaneously e-pay using tax preparation software or a tax professional.
- You can e-file Form 2350 and simultaneously e-pay using tax preparation software or a tax professional.
- Credit Card Payment Option:
- You can e-files Form 1040, 1040A, and 1040EZ and simultaneously e-pay using tax preparation software or a tax professional.
- You can e-file or file a paper return and e-pay by phone or internet through a service provider.
- Form 4868:
- You can E-pay by phone or online through a service provider and, by doing so, receive an extension of time to file. This option begins in January and ends on the return due date.
- Taxpayers out of the country have until June 15 until this option expires.
- Form 2350:
- Credit card option applicable. This option begins in January and ends on the return due date.
- Taxpayers out of the country have until June 15 until this option expires.
- Form 1040-ES:
- E-pay by phone or Internet through a service provider and, by doing so, simultaneously file Form 1040-ES.
- Form 1040, 1040A, and 1040EZ (past due) and related Notices:
- E-pay by phone or Internet through a service provider (for taxpayers without an active installment agreement).
- Installment Agreements:
- E-pay by phone or Internet through a service provider (for taxpayers with active installment agreements).
- The electronic funds withdrawal option is not applicable for installment agreements.
- Form 1040 advance payment of a determined deficiency-audit adjustment or underreported notice (tax year 2004 and after):
- E-pay by phone or Internet through a service provider
- The electronic funds withdrawal option is not applicable.
- Trust Fund Recovery Penalty:
- E-pay by phone or Internet through a service provider.
- The electronic funds withdrawal option is not applicable.