A Guide for making federal Electronic Payments

e-payment instructions

A Guide for Making Federal Electronic Payments

Individual instructions

This guide is designed to assist with making secure electronic payments from your bank account to the Internal Revenue Service (IRS) using the IRS Direct Pay system. This system can be used to make payments for a balance due, an extension, estimated tax, or part of a payment plan. Currently, there is no additional cost for making electronic payments when paying directly from your bank account.

Please note that the IRS uses third party payment processors for payments by debit and credit card. For more information, please visit https://www.irs.gov/payments/pay-your-taxes-by-debit-or-credit-card to review the list of payment processors and determine which option offers you the best fees for your card type and payment amount.

Instructions for Direct Pay with Bank Account

Step 1: Go to https://www.irs.gov/payments/pay-personal-taxes-from-your-bank-account and select Make a payment.

Step 2: Select the appropriate Reason for Payment, Apply Payment to, and Tax Period for Payment. Below is a summary of the most common selections:

Step 3: Enter your personal information to verify your identity.

Tax Year for Verification – choose a year for a tax return that has been filed in recent years.
- Note: The current tax year does not become available until after filing season is over, so you should choose a prior year as your Tax Year for Verification. If you encounter any issues verifying your identify, try entering a year from 2-3 years ago.
Filing Status – choose the filing status as shown on the tax return selected for verification.
First Name – enter your first name as shown on the tax return selected for verification.
Last Name – enter your last name as shown on the tax return selected for verification.
Confirm Last Name – re-enter your last name from the line above.
SSN or ITIN – enter your SSN or ITIN as shown on the tax return selected for verification.
Confirm SSN or ITIN – re-enter your SSN or ITIN from the line above.
Date of Birth – enter your date of birth as shown on the tax return selected for verification.
Country of Residence – enter your country as shown on the tax return selected for verification.
Street Address – enter your address as shown on the tax return selected for verification.
City – enter your city as shown on the tax return selected for verification.
State/US Territory – enter your state/US territory as shown on the tax return selected for verification.
Zip Code – enter your zip code as shown on the tax return selected for verification.
Review the Privacy Act and Paperwork Reduction Act and click the box next to I accept the Privacy Act and Paperwork Reduction Act.

Step 4: Enter your payment information.

Payment Amount – enter the amount as recommended on the transmittal letter/form.
Confirm Payment Amount – re-enter the payment amount from the line above.
Payment Date – enter the date you desire the payment to be processed.
- Note: you may schedule a payment up to 365 days in advance. You can change or cancel a scheduled payment up to two business days before the payment date, using your confirmation number.

Step 5: Enter your bank account information.

Routing Number – enter the routing number from your bank or financial institution.
Account Number – enter the account number from your bank or financial institution.
Confirm Account Number – re-enter the account number from the line above.
Account Type – select the appropriate option (Checking or Savings).
- Note: valid account types include U.S. checking or savings account. Foreign accounts are not accepted unless they have a U.S. affiliate and routing number.

Step 6: Review the Email Terms of Service and click the box next to I would like to receive email confirmation notifications and agree to the Email Terms of Service.

Email Address – enter your email address.
Confirm Email Address – re-enter your email address from the line above.

Note: Once you receive this email confirmation, please forward it to BPW so the confirmation can be saved in your file.

Step 7: Review the Authorization Agreement and click I Agree.

Step 8: Complete the electronic signature and submit your payment.

First Name – enter your first name.
Last Name – enter your last name.
SSN or ITIN – enter your SSN or ITIN.
Debit Authorization Agreement – click on this link to review the agreement, then click the box next to I accept the Debit Authorization Agreement.
Review the entire page for accuracy, then click Submit to complete your payment.
- Note: The next screen will provide confirmation of your scheduled payment. Please provide a copy of this confirmation page to BPW so it can be saved in your file.

trust instructions

EFTPS Enrollment - Trusts Enrolling as Business

In addition to being well-informed and experienced in the healthcare field, we have a genuine aspiration to partner with organizations that have the power to create a positive impact in not only our hometown of Santa Barbara, but also worldwide. We look forward to aligning our values, philosophy and culture with yours to make a difference.

Step 1: Visit https://www.eftps.gov/eftps/ and select Enroll.

Make sure that you are at the government portal, your URL should be .gov.
Review the Privacy Act and Paperwork Reduction Act and click the box next to I accept the Privacy Act and Paperwork Reduction Act.
Choose Business as your entity type, this is the required entity type when enrolling a trust.

Step 2: Enter the following enrollment information (note: the EFTPS refers to the entity as a “Business” on their site):

EIN (Employer Identification Number)
Trust/Estate Name as it appears for the IRS
Trustee Phone Number

Step 3: Enter the following contact information:

Trustee’s name
Trustee’s Country, if outside of the United States
Trustee’s mailing address
Trustee's U.S. and/or international phone number

Step 4: Enter Financial Information:

Under Payment Options
- Select Authorize a transaction yourself and enter the bank account information (routing number, account number and account type).
  - Note: If you are enrolling with a brokerage account, make sure you are using the correct clearing bank information from the brokerage house.
- Optionally, you may choose to authorize your Financial Institution to initiate your transaction. Before you do this, confirm availability and potential fees with your bank.

Step 5: Review and Submit

Select
Confirm the business (trust), contact, and financial payment information.
Under Authorization, review the authorization agreement.
Complete the electronic signature, enter the EIN, and accept the Authorization Agreement.
Select

Step 6: Activate your enrollment

A PIN will be sent by US mail within 5-7 business days to the address listed on the business information form.
After your receive your PIN, call 800-555-3453 to activate your enrollment.
- Note: Enrollment needs to take place before payments are made.

Guide for Making EFTPS Payments for a Trust or Estate

The Electronic Federal Tax Payment System (EFTPS) is a free service from the U.S. Department of the Treasury. This system can be used to pay tax due to the Internal Revenue Service (IRS).

Step 1: Have the following information ready for payment:

gov or ID.me username and password
Trust/Estate Name
Trust/Estate EIN
EFTPS PIN
Tax Form Type: typically Form 1041 or 1041-ES
Tax Period End Date, for example 12/31/2025
Exact payment amount

Step 2: Visit https://www.eftps.gov/eftps/ and select Make a Payment

You will be directed to sig in using a trusted authentication provider.
- Select either Login.gov or ID.me and enter your login information.
- If you need to create an account please follow the steps listed in the Login.gov and ID.me instructions below.
Enter your username and password for your trusted authentication provider.
Once you are logged in you will be redirected to the main EFTPS login page.

Step 3: Enter your EFTPS login information

Enter the EIN of the trust/estate.
Enter your EFTPS PIN.
Enter your password.
Select Login to reach the payment application dashboard.

Step 4: On the main menu, select Make a Payment and confirm you are in the Business profile for the trust/estate and it has the correct EIN.

Choose the correct tax form and payment type:
- For income tax due on the trust/estate tax return, select tax Form 1041. Then select Balance Due on the next screen and then select
- For estimated tax payments, select Form 1041-ES. Then select Balance Due on the next screen then select
- For extension payments, select Form 1041. Then select Extension on the next screen then select
Record your payment amount.
Select Tax Period Year:
- Note: Double check that the year and month match the return or estimate you are paying.
Select Settlement Date:
- EFTPS generally requires scheduling at least day in advance for ACH debit and two days in advance for payments over one million dollars.

Step 5: Review your payment and select Confirm to finalize

To confirm that your payment has been scheduled, log back into the EFTPS and review payments under the Payment History tab.

Guide to Setting up Login.gov or ID.me Verification

When scheduling an EFTPS payment, you will be redirected to a separate page and prompted to register and/or authenticate with a Credential Service Provider (ID.me or Login.gov).

If you have an existing ID.me or Login.gov account, you can use your ID.me or Login.gov credentials to perform this step.
If you do not have an ID.me or Login.gov account, you must complete the registration process for one of these services, following each of the ID.me or Login.gov steps and procedures.

Login.gov Verification: Please follow the below steps to register your account with Login.gov.

Visit https://www.eftps.gov/eftps/ and select
You will be redirected to Login.gov’s portal, select Create an account.
- Enter your email address, select your language preference, and accept the Rules of Use.
- Before moving to the next step, you will need to verify your email address. You will receive a separate email with a link for confirmation, this must be completed within 24 hours. Once confirmed you will automatically be redirected back to Login.gov’s portal to complete registration.

Create a secure password that is a minimum of 12 characters, select
You will then be prompted to set up Multi-Factor Authentication using one of the methods provided (authentication app, phone call or message, security key, etc.)
- Complete the setup instructions for your chosen method and enter the verification code.
Select Continue and you will be redirected back to the EFTPS website to continue login.
- Note: These steps are only required when setting up an account for the first time, you will not need to repeat these steps next time you login.

ID.me Verification: Please follow the below steps to authenticate your account with ID.me.

Visit https://www.eftps.gov/eftps/ and select
You will be redirected to ID.me’s portal, select Create a Wallet.
Enter your email, create a password, and accept the Terms of Service and Privacy Policy.
- Before moving on to the next step you will need to verify your email address. You will receive a separate email with a link for confirmation. Once confirmed you will redirected back to the ID.me portal.

Choose your preferred multi-factor authentication (text, phone call, authentication app, etc.) then enter the verification code.
Select Self-Service verification and choose the type of government document you would like to use (Driver’s License, State ID, Passport.
Enter your mobile phone number, you will then receive a link to a secure camera via text message.
Open the link and use your camera to take clear, glare free photos of the front and back of your ID.
Follow the on-screen prompts to take a live video selfie using your phone camera. This will help match your face to your ID.
Once finished, return to the ID.me website and enter your social security number (SSN).
Verify the details extracted from your ID (name, address, date of birth) are accurate.
Click Authorize or Allow. This will allow ID.me to securely share your verified identity status with the IRS and EFTPS. You will then be automatically redirected to the EFTPS login dashboard.