Support Tax Pay FAQs

Q1: Why is the IRS accepting electronic payments from individuals?

A1: The goal is to give taxpayers alternative ways to make balance due payments. The choice remains with you about whether to pay by credit/debit card, direct debit, check or money order.

Q2: What types of federal income taxes can I pay by credit/debit card?

A2: Current and past due Form 1040 series balance due and installment agreement, Form 4868 (automatic extension of time to file), Form 1040-ES (estimated tax), Form 1040 advanced payment of a determined deficiency, Form 1040 Amended or Adjusted Return, form 5329 Return for Individual Retirement Agreement and Trust Fund Recovery Penalty.

Q3: Can a taxpayer make a payment for past due tax balances?

A3: Yes, individual taxpayers can make card payments for taxes that are up to 10 years past due. Businesses can make Form 940 and Form 941 balance due payments for up to 10 years past due.

Q4: Can a taxpayer set up installment agreements for the current year (2011) and pay with a card?

A4: Yes, they can set up an agreement directly with the IRS. Taxpayers can also set up an installment agreement with the IRS for taxes that are up to 10 years past due. Taxpayers can then make installment payments with their cards through FIS, Official Payments Corp. and Value Payment Systems.

Q5: Can a taxpayer make payments on a delinquent 2011 balance due?

A5: Yes, payments can be made January 1, 2012 through December 31, 2012.

Q6: What types of taxes can businesses pay with a card?

Form 940 series, Employer’s Annual Federal Unemployment (FUTA) Tax Return

• current year, prior year or installment agreement payments

Form 941 series, Employer's Quarterly Federal Tax Return

• amended or adjusted return for current year, prior year or installment agreement payments

Form 943 series, Employer's Annual Federal Tax Return for Agricultural Employees

• current year, prior year, installment agreement, and amended or adjusted return payments

Form 944 series, Employer's Annual Federal Tax Return

• current year, prior year and amended or adjusted return payments

Form 945 series, Annual Return of Withheld Federal Income Tax

• current year, prior year, installment agreements, and amended or adjusted return payments

Businesses may also pay their current and past due Form 940 (Annual Unemployment) balance, current and past due Form 941 (Quarterly Employer Return) balance, current Form 944 (Annual Federal Tax Return) balance due return with a card.

Taxpayers with or without an Installment Agreement can use a credit/debit card to make these payments.

Q7: What are my options when preparing my federal return if I want to pay with my MasterCard® card?

A7: There are three ways you can prepare your taxes and make payment with your MasterCard card:

• Prepare a paper return and then make payment by phone or Internet through the service provider.
• Prepare your return electronically yourself using one of the many tax preparation software packages available and then make payment by phone or Internet through the service provider.
• Have an authorized tax preparer electronically prepare and file your income tax return through the IRS e-file system and then make payment by phone or Internet through the service provider.

You can use your MasterCard® card to pay your 2011 federal income taxes by phone or via the Internet. To proceed with payment over the phone, all you need to do is call one of the toll-free phone numbers below using a touch-tone phone and follow the Interactive Voice Response system prompts. To make payment online, you can log onto the service provider's Web site:

Please make a note of the service provider you use in case you need to contact them in the future. A convenience fee will be assessed for the card payment transaction and will vary based upon the balance due.

Q8: What is IRS e-file?

A8: IRS e-file is an electronic tax-filing service available to taxpayers through an authorized IRS e-file provider, online filing software or telefile. It is the fastest and most accurate way available to file taxes.

Q9: Is there a list of authorized e-file tax preparers available?

A9: You can check with your local tax preparer to inquire if they are authorized with the IRS e-file system, visit the IRS Web site at www.irs.gov, or you can check your local phone directory.

Q10: Where else can I get additional information about IRS e-file?

A: You can reach the IRS directly by calling 1-800-829-1040, or by visiting the IRS Web site at www.irs.gov.

Q11: How will I know what fees will be assessed to my card payment transaction?

A11: After you have entered the payment amount due, the system will disclose the convenience fee. The fees may vary depending upon the balance due and the service provider selected. At this time, you will have the option to terminate the session or proceed with the card payment transaction.

Q12: What information will I need to have available to make payment with my MasterCard® card?

A12: When prompted (either by the Interactive Voice Response phone system or online at the service provider Web site) you will need to enter the following information:

Taxpayer ID (primary Social Security Number or EIN)
Balance due amount calculated on the tax return
16-digit MasterCard card number
MasterCard card expiration date
ZIP code where monthly MasterCard account statement is mailed or zip code of primary cardholder
Daytime telephone number

Q13: How will my federal tax payment transaction be posted on my MasterCard card statement?

A13: When your monthly account statement arrives there will be two separate entries related to the tax payment transaction – the first entry will contain the amount of tax paid and identify the payee as “US Treasury Tax Payment”– the second entry will contain the convenience fee amount and be identified as “Tax Payment Convenience Fee.”

Q14: If I have a question about my federal tax payment made by phone or online, whom can I contact?

A14: Depending upon the service provider selected, taxpayers can call the following toll-free numbers for questions about specific tax payment transactions.

Q15: How can I be sure that my MasterCard® card payment has been processed?

A15: Upon card authorization, the service provider will provide you with a confirmation number. This number is a record that the card issuer has approved and authorized your tax payment transaction.

Q16: If I have a problem with my MasterCard card payment, whom can I contact?

A16: MasterCard recommends that you contact the bank (your issuer) for questions related to billing and fees that appear on your MasterCard account statement. For specific questions relating to federal taxes, you can call the IRS at 1-800-829-1040 or visit www.irs.gov.

Q17: If I use my MasterCard card to make a balance due payment, when is my payment due by?

A: For tax year 2011, your tax payment must be made by midnight April 17, 2012.

Q18: Whom should I call if I have questions about the amount of tax owed on my tax return?

A18: Taxpayers can reach the IRS directly by calling 1-800-829-1040.

Q19: Can a federal tax obligation be discharged in bankruptcy court?

A: No, an individual's federal tax obligation cannot be discharged in bankruptcy court. An individual will be required to make full payment on this tax obligation. Consult your tax professional to discuss your particular situation.

For additional information on federal tax payments and IRS e-file, visit the IRS Web site at www.irs.gov keyword: e-pay, or visit Web sites for www.payUSAtax.com, at www.PAY1040.com or www.OfficialPayments.com

Q1: What information will I need to have available to make payment with my MasterCard card?

A1: When prompted (either by the IVR phone system or online at the service provider Web site) you will need to enter the following information:

taxpayer property/parcel number
balance due amount (in whole dollars) calculated on the tax return
16-digit MasterCard card number
card expiration date
ZIP code where monthly MasterCard account statement is mailed or zip code of primary cardholder
Daytime telephone number

Q2: How will I know what fees will be assessed to my card payment transaction?

A2: After you have entered the payment amount due, the system will disclose the convenience fee. The fees may vary depending upon the amount of taxes due. At this time, you will have the option to terminate the session or proceed with the card payment transaction.

Q3: How can I be sure that my MasterCard card payment has been processed?

A3: Upon card authorization, the service provider will provide you with a confirmation number. This number is a record that the card issuer has approved and authorized your tax payment transaction.

Q4: If I have a problem with my MasterCard® card payment, whom can I contact?

A4: MasterCard recommends that you contact the bank (your issuer) for questions related to billing and fees that appear on your cardholder statement. For specific questions relating to state or local income taxes contact your local tax authority.

Q5: What states currently accept card payments for state individual income taxes?

A5: Card payment is currently available in the following states*:

*As of September 2011. Data provided by Official Payments Corp, FIS and Value Payment Systems, LLC and MasterCard research

Q6: What states currently accept card payments for business taxes?

A6: Card payment is currently available in the following states*:

*As of September 2011 Data provided by Official Payments Corp., FIS and Value Payment Systems, LLC and MasterCard research