How to Pay Estimated Taxes Online: IRS Direct Pay, EFTPS & 1040-ES

Who Must Pay Estimated Tax and When

If you expect to owe at least $1,000 in federal tax for 2026 after subtracting withholding and credits, you generally must pay tax as you earn it—through four estimated tax installments due around April 15, June 15, September 15 and January 15 of the following year. For 2026 income, the next installment is due September 15, 2026, with the final one on January 15, 2027.

You can avoid the underpayment penalty if your timely payments cover at least 90% of your 2026 tax, or 100% of your 2025 tax (110% if your 2025 AGI was over $150,000)—whichever is smaller. Paying the right amount is only half the job; paying it to the right place, on time, is the other half.

Option 1: IRS Direct Pay (Free, Fastest for Individuals)

IRS Direct Pay is the simplest free option for individual taxpayers paying from a US bank account. Go to irs.gov/payments, click Direct Pay, and you will step through a short form: choose the reason as 'Estimated Tax', select 'Form 1040' as the tax form, pick tax year 2026, and enter your Social Security number or ITIN, the amount and your bank routing and account numbers.

Direct Pay confirms your payment instantly and lets you schedule payments up to 365 days ahead, which makes it easy to lock in the September 15 and January 15 installments in one sitting. There is no fee, and you can print or save the confirmation for your records. In most states the payment lands the same or next business day.

Option 2: EFTPS (Best for Scheduling and Business Filers)

The Electronic Federal Tax Payment System is the IRS's free system for scheduled federal payments. It is the strongest choice if you also pay business taxes or want reliable scheduling: you can set up future payments months ahead and receive email confirmations. The catch is enrollment: new users register online and receive a PIN by mail within about a week, so enroll before your first deadline, not the night before.

Once enrolled you schedule each installment as a 1040-ES estimated payment for tax year 2026. EFTPS has no fee, and because payments are drawn by the IRS on the scheduled date, there is no risk of forgetting a quarterly deadline once it is in the calendar.

Option 3: Pay by Debit or Credit Card (Fees Apply)

The IRS also accepts card payments through three approved commercial processors (pay1040.com, payUSAtax.com and ACI Payments), reachable from irs.gov/payments. This is convenient, but processors charge a convenience fee of roughly 1.85% to 2% for cards, with a lower flat fee for debit cards. Only use this route for convenience—Direct Pay and EFTPS are free.

The 1040-ES Voucher Route (Paper, as a Last Resort)

If you prefer paper, the Form 1040-ES voucher allows payment by check with the 2026 estimated tax payment voucher, mailed to the IRS address for your state. Paper payments take longer to process and must be postmarked by the due date, which makes them the least reliable option for a deadline. If you use this route, mail early and keep proof of postage.

Common Mistakes to Avoid

Do not pay the IRS through payment apps, gift cards, wire transfers or cryptocurrency—the IRS never requests those, and they are the signature of scams impersonating the agency. Use only the official channels above.

Other frequent mistakes: choosing the wrong tax year (the September payment is for 2026, not 2025); paying as 'income tax' instead of 'estimated tax' so the payment is not applied correctly; forgetting that payments on account for a previous year are a separate obligation; and skipping an installment because you think the annual total will be covered by a refund later. Schedule all four dates, pay on time, and save every confirmation.

Know the Amount Before You Pay

Before logging in, decide how much to pay. The minimum that keeps you penalty-free is the smaller of 90% of your expected 2026 tax or 100%/110% of your 2025 tax, minus what you have already paid. Our quarterly payment planner does that math for you and tells you the suggested amount for the September 15 installment, so you walk into Direct Pay or EFTPS with a number instead of a guess.