How To Make a Tax Payment to the IRS

1. Open your internet browser to: https://directpay.irs.gov/directpay/payment?execution=e1s1
2. Please see below how to fill out the first part of the form:
   
   * Select the year you wish to pay.
3. Fill in your personal information. Please note the following:
   • • “Tax Year for Verification” may not be up to date in their system. It is best to select the year of the second to last tax return filed. (For example, if your last filed tax return was 2023 then you would select 2022 or a prior year).
     • The information must match exactly as it is written on your tax return. (For example, if the apartment number is written with the street address then it should NOT be written in the separate box asking for “Apt/Suite/Other”.)
     • Country of Residence refers to your mailing address.
4. Enter your payment information.
5. Review, sign and confirm your payment.
6. Please print and send us a copy of the payment confirmation.

1. Open your internet browser to https://www.pay1040.com/payment/personal
2. Choose:
   
3. Please see below how to fill out the first part of the form:
   
   * Please note for “Tax Form Options” you will either choose the Current Tax Return Year (the previous calendar year) or Prior Tax Return Years.
   
   * Please note that if you choose “Current Tax Return Year” the “Tax Year” will automatically populate accordingly. However, if you choose “Prior Tax Return Years” then you will have to fill out the year that you are paying the balance due.
   
4. Click on continue to fill in your credit card information and complete the payment. (Please note that if the balance due is high you may have to be in touch with your bank or credit card company to give permission for the transaction).
5. Please print and send us a copy of the payment confirmation.

1. Print the payment voucher included with your tax return
2. Make the check out to “United States Treasury”
3. Write the tax year, your name, and your SSN on the face of the check
4. Post the check and voucher to**

Internal Revenue Service

P.O. Box 1300

Charlotte, NC 28201-1300

USA

* You will have to go to the bank and order a bank check from them. They will fill out all the information including the amount of payment (based on the information you supply to them).

** If you live in the USA, please see the form instructions for the correct US resident mailing address.

Use this option only if you do not have a US bank account. Paying by Direct Pay or credit card is usually simpler and cheaper.

1. Before going to your bank, gather the following:
• The amount to pay, in US dollars.
• Your Social Security Number. If you file “Married Filing Jointly,” use the taxpayer’s SSN, as shown first on the return.
• Your name control, which is the first four letters of your last name as written on your tax return.
• Your name, exactly as written on your tax return.
• The tax year you are paying.
2. Contact your bank’s international transfers department (מחלקת העברות לחו"ל) and ask them to make the transfer for you.
• We recommend this over your bank’s app or website. Apps often limit the description field to around 70 characters, which may not fit all the required details, and the IRS will reject the transfer.
• Tell the bank the payment is to the US Treasury (Internal Revenue Service). Some banks list this under payments to authorities (תשלומים לרשויות).
3. Give the bank the following transfer details:
• Receiving bank routing (ABA) number: 091036164
• Receiving bank name: US TREAS SINGLE TX
• IRS account number: 20092900IRS
• Currency: US dollars. Ask the bank to convert from shekels before sending; do not send shekels.
• Beneficiary / payment description, written exactly in this format, with colons and no spaces around them:
  SSN:NAME CONTROL:Full Name:10407:YY:12
  For example, for a 2025 balance due (fictional details):
  123456789:COHE:Moshe Cohen:10407:25:12
4. Ask the bank to charge all transfer fees to you (sometimes called the “OUR” option). If fees are deducted along the way, the IRS will receive less than you sent, and the unpaid balance will grow with penalties and interest.
5. Allow enough time. International transfers can take several days, and a rejected transfer adds more. Do not wait until the deadline.
6. Please send us a copy of the bank’s transfer confirmation showing the date, the US dollar amount, and the payment description that was sent.

If your bank needs help with the IRS transfer details, it can contact the Federal Tax Payment Service at +1-314-425-1810 (not toll-free).