The table below lists types of payments that individual taxpayers can make using IRS Direct Pay, along with usage tips including which options you can choose on the Tax Information screen. Reason for payment Apply payment to Available time periods Direct Pay tips Payment plan/Installment agreement Individual income tax return (1040, -SR, -NR, -PR, (SP), prior year1040-A/-EZ) 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. Balance due Individual income tax return (1040, -SR, -NR, -PR, (SP), prior year 1040-A/-EZ) 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 individual income tax return (1040, -SR, -NR, -PR, (SP))) Jan. 1 through original due date of Form 1040, typically April 15. 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 1040-ES (for individual income tax return (1040, -SR, -NR, -PR, (SP))) 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 Individual income tax return (1040, -SR, -NR, -PR, (SP), prior year1040-A/-EZ) 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 "Payment Plan/Installment Agreement" as the reason for payment. Proposed tax assessment (e.g. CP 2000 or a Notice of Deficiency) Individual income tax return (1040, -SR, -NR, -PR, (SP), prior year1040-A/-EZ) 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 "Payment Plan/Installment Agreement" as the reason for payment. Amended return 1040-X 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 "Payment Plan/Installment Agreement" or "Balance Due" 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 individual (including sole proprietor and pass-through partnership) tax forms. If you have another type of penalty, select the corresponding reason for payment ("Payment Plan/Installment Agreement" or "Balance Due;" see above). If you aren't sure whether your penalty is a civil penalty, please refer to your last notice. Offshore voluntary disclosure Individual income tax return (1040, -SR, -NR,-PR, (SP), prior year1040-A/-EZ) 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 Individual income tax return (1040, -SR, -NR, -PR, (SP), prior year1040-A/-EZ) 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. IRC 965 – Transition Tax Individual income tax return n (1040, -SR, -NR, -PR, (SP), prior year 1040-A/-EZ) Current calendar year going back to 2017. 2017-2018 are the most common tax years. A mandatory program for shareholders who are required to pay a transition tax on untaxed foreign earnings of certain foreign corporations, if those earnings have been repatriated to the U.S. Partner payment for BBA modification Individual income tax return (1040, -SR, -NR, -PR, (SP), prior year 1040-A/-EZ) Current calendar year going back to 2015. Payment of tax submitted with individual (Form 1040 Series) partner amended return/alternative document to reduce the Imputed Underpayment amount via Modification. Prepayment on BBA AAR/exam push out Individual income tax return (1040, -SR, -NR, -PR, (SP), prior year1040-A/-EZ) Current calendar year +1 going back to 2015. Prepayments/ES payments by individual (terminal) partners before you report your portion of the BBA partnership adjustment on your next filed return. IRC 965 –Transferee (Form 1040) Individual income tax return (1040, -SR, -NR, -PR, (SP), prior year1040-A/-EZ) Current calendar year going back to 2017. A mandatory program for shareholders who are required to pay a Transferee on untaxed foreign earnings of certain foreign corporations, if those earnings have been repatriated to the U.S. Partner payment for proportionate share of BBA imputed underpayment Individual income tax return (1040, -SR, -NR, -PR, (SP), prior year1040-A/-EZ) Current calendar year going back to 2015. Payment for assessment upon a partner of a partnership (determined as of the close of the adjustment year or, if the partnership has ceased to exist as of such time, the former partners of the partnership) for the tax equal to such partner's proportionate share of such amount (including any such interest or penalties).
