On September 10, 2026, the IRS issued IR-2026-109, reminding taxpayers that Direct Pay offers a free way to make many federal tax payments directly from a checking or savings account.
What the IRS Announced
Direct Pay allows taxpayers to make one-time payments from a U.S. bank account without registering for an account or paying an IRS fee. Before a payment is submitted, the service asks for information to verify the taxpayer’s identity.
For individual payments, that verification uses information from a prior-year tax return selected by the taxpayer. For business payments, Direct Pay checks the business name and employer identification number against IRS records.
Payments and Scheduling Options
According to the IRS, individuals can use Direct Pay for payment types that include:
- Balance due payments
- Estimated tax payments
- Amended return payments
- Extension payments
- Other eligible federal income tax payments
Business taxpayers can use the service for balance due payments, federal tax deposits, and other supported federal tax payments. Taxpayers should select the correct payment type and tax period for their situation.
Direct Pay can process a same-day payment or schedule one up to 365 days in advance. It provides a confirmation number, offers optional email confirmation, and generally permits a scheduled payment to be changed or canceled up to two business days before the payment date.
Important Limitations
Direct Pay is a payment service, not a way to receive a tax refund by direct deposit. Taxpayers who have never filed a federal tax return, or who have not filed in more than six years, may need another payment method because the service may be unable to verify them.
Each Direct Pay transaction must be less than $10 million. The IRS directs taxpayers making a payment of $10 million or more to consider a same-day wire or the Electronic Federal Tax Payment System if already enrolled. Availability can also depend on the tax form and payment type, so taxpayers should confirm the current options in Direct Pay before relying on it.
Why It Matters for Small Business Owners
Direct Pay can give sole proprietors and other eligible business taxpayers a no-fee bank-account option for supported federal tax payments. Keeping the confirmation number with the corresponding tax records can help document when and how a payment was submitted.
Simple-C helps Schedule C filers keep income, expenses, and tax records organized — so payment confirmations can be retained alongside the records used to prepare a return.
This article provides general information, not tax advice. Payment options, verification requirements, and processing rules can change. Confirm the current details on IRS.gov before submitting a payment.