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 |
|
|
|
Balance due |
|
|
|
Extension |
|
|
|
Estimated tax |
|
|
|
Notices CP2000, CP2501 or CP3219A |
|
|
|
Proposed tax assessment (e.g. CP 2000 or a Notice of Deficiency) |
|
|
|
Amended return |
|
|
|
Civil penalty |
|
|
|
Offshore voluntary disclosure |
|
|
|
Offshore streamlined filing compliance |
|
|
|
IRC 965 – Transition Tax |
|
|
|
Partner payment for BBA modification |
|
|
|
Prepayment on BBA AAR/exam push out |
|
|
|
IRC 965 –Transferee (Form 1040) |
|
|
|
Partner payment for proportionate share of BBA imputed underpayment |
|
|
|