1. When does the IRS program begin and end?
The filing deadline for tax forms, payments and extensions is on or before April 19, 2024.
For 1040 (All 1040 Form types) Current Tax Return - Tax Year 2023, you can begin making payments on January 1, 2024, 9am Eastern Time. The program ends on January 1, 2025, 7am Eastern Time.
For 1040X Amended Return - Tax Years 2021-2023 you can begin making payments on January 1, 2024, 9am Eastern Time. The program ends on January 1, 2025, 7am Eastern Time.
For Form 4868 - Tax Year 2023, taxpayers can begin making payments on January 1, 2024, 9am Eastern Time. The program ends at April 16, 2024, 7am Eastern Time for resident U.S. taxpayers. Overseas qualifiers, non-resident U.S. taxpayers living abroad, can begin making payments April 16, 2024, 7am Eastern Time. The overseas qualifier program ends on June 16, 2024, 7am Eastern Time.
For U.S. Taxpayers, you may qualify for special tax treatment if one of the following criteria is met:
1) You live outside the United States and Puerto Rico and your main place of work is outside the United States and Puerto Rico or
2) You are in the military or naval service stationed outside the United States and Puerto Rico.
For 5329 - Retirement Plans - Tax Year 2023, taxpayers can begin making payments on January 1, 2024, 9am Eastern Time. The program ends on January 1, 2025, 7am Eastern Time.
For 1040-ES - Estimated Tax - Tax Year 2023, you can begin making payments on January 1, 2024, 12am Eastern Time. The program ends on February 1, 2024, 7am Eastern Time.
For 1040-ES - Estimated Tax - Tax Year 2024, you can begin making quarterly payments on the following dates:
●March 1, 2024, 9am Eastern Time through May 15, 2024, 7am Eastern Time.
●May 15, 2024, 7am Eastern Time through July 15, 2024, 7am Eastern Time.
●July 15, 2024, 7am Eastern Time through October 15, 2024, 7am Eastern Time
●October 15, 2024, 7am Eastern Time through January 1, 2025, 7am Eastern Time
For Installment Agreement - Tax Years 2004 through 2023, you can begin making payments on January 1, 2024, 9am Eastern Time through January 1, 2025, 7am Eastern Time.
For 1040 Notice - Tax Year 2023, you can make a payment beginning January 1, 2024, 9am Eastern Time until January 1, 2025, 7am Eastern Time.
For Prior Tax Return Years - Tax Years 2004 through 2022, you can make payments from January 1, 2024, 9am EasternTime until January 1, 2025, 7am Eastern Time.
For 1040 - Proposed Tax Assessment/CP 2000/CP2501/CP3219A - Tax Years 2021 through 2023, you may make payments beginning January 1, 2024, 9am Eastern Time until January 1, 2025, 7am Eastern Time
For Trust Fund Recovery Penalty - Prior Tax Periods - Tax Years 2004 through 2023, you can begin making payments on January 1, 2024, 9am Eastern Time until January 1, 2025, 7am Eastern Time
For Trust Fund Recovery Penalty - Installment Agreements - Tax Years 2004 through 2023, you can begin making payments on January 1, 2024, 9am Eastern Time until January 1, 2025, 7am Eastern Time.
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2. Can I pay taxes for any prior years?
Yes. Payments for Prior Tax Year Form 1040 can be made for tax years 2004 through 2022, and payments for Installment Agreement Form 1040 can be made for tax years 2004 through 2023. Payments for 1040 - Proposed Tax Assessment/CP 2000/CP2501/CP3219A can be made for Tax Years 2021 through 2023. Also, payments for Trust Fund Recovery Penalty for Prior Tax Periods and for Installment Agreements can be made for Tax Years 2004 through 2023.
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3. I want to make a payment equal to or greater than $1,000,000. How do I do this?
If you are attempting to make a payment equal to or greater than $1,000,000, contact the ACI Payments, Inc. Customer Service Department at 1-888-889-7228.
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4. Can I schedule a payment to be made at a future date?
Yes. You can schedule a payment to be made at a future date by using the "AutoPay" feature in the "My Account" section of the ACI Payments, Inc. website. AutoPay is an automated payment feature that will automatically make your payment, per your explicit instructions, on your behalf.
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5. What is the maximum number of payments allowed?
Below is a list of the maximum number of payments allowed for the same Social Security Number (or ITIN).
Tax Type: Annual
Maximum Payments: 2 Per Year
●1040 Current Tax Return
●1040 Prior Year Tax Return Years
●1040 - Proposed Tax Assessment/CP 2000/CP2501/CP3219A
●1040 Notice Payments
●1040X - Amended Return
●Health Care (Form 1040) - with an amended or adjusted return
●Health Care (Form 1040) - Proposed Tax Assessment/CP2000/CP2501/CP3219A
●Health Care (Form 1040) - Balance Due Notice Payment
●Form 1040 - Section 965 - Transition Tax - Current Year
●Form 1040 - Section 965 - Transferee Liability Tax
●Form 1040 - Partner Payment for BBA Modification
●Form 1040 - Prepayment on BBA AAR/Exam Push Out
●Form 1040 - Partner Payment Proportionate Share BBA Imputed Underpayment
●Form 4868
●Form 5329 - Retirement Plans
Tax Type: Quarterly
Maximum Payments: 2 Per Quarter
●1040-ES - Estimated Tax Payments
●Trust Fund Recovery Penalty - Tax Periods Payments
Tax Type: Installments
Maximum Payments: 2 Per Month
●1040 Installment Agreement Payments
●Trust Fund Recovery Penalty - Installment Agreements Payments
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6. Can I use more than one card to make my payment?
Yes. However, you must successfully complete two separate transactions and receive two separate confirmation numbers.
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7. Can I use my card to pay someone else's taxes?
Yes. You can use your card to pay someone else's taxes. You must, however, use their Social Security Number (or ITIN) when making the payment.
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8. Can I cancel a payment that has already been processed?
No. Once your payment information is submitted, the transaction is complete and cannot be canceled.
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10. How long does it take the IRS to post my payment?
Successfully completed payments are sent to the IRS on the next business day. It usually takes the IRS 5 to 7 days to post the payment. However, when they post this payment it will be posted with an effective date of the successfully completed payment.
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