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Continue readingNew: IRS Direct Pay for Businesses
The IRS has expanded its Direct Pay system to allow businesses to make certain federal tax payments online directly from a bank account — without enrolling in EFTPS.
This new option offers a simpler, streamlined way for businesses to submit payments securely through the IRS website.
What Is IRS Direct Pay for Businesses?
IRS Direct Pay allows businesses to:
- Make federal tax payments directly from a checking or savings account
- Schedule payments in advance
- Receive immediate confirmation of payment
- Avoid the enrollment requirements associated with EFTPS
Payments are made through the official IRS website:
https://directpay.irs.gov/directpay/businesspayment
Key Benefits
- No registration required
- Free to use
- Secure IRS platform
- Immediate confirmation receipt
When This May Be Helpful
IRS Direct Pay can be especially useful for:
- Estimated tax payments
- Balance due payments
- Extension payments
- Certain other business-related tax liabilities
Important Considerations
- Payment availability depends on the tax type and entity type.
- EFTPS remains available and may still be preferred for recurring or payroll-related deposits.
- As with all tax payments, timely submission is critical to avoid penalties and interest.
If you would like assistance in determining the best payment method for your business or need help scheduling a payment, please contact our office. We are happy to help ensure everything is handled accurately and on time.
408-252-1800
How to Make Electronic Business Tax Payments
For your convenience the Internal Revenue Service and the Franchise Tax Board allow you to make your tax payments, estimated payments, and extension payments electronically. Below we have included links and directions on how to do this for business taxes.
If you do not already have an IRS EFTPS login established, you may use the IRS Direct Pay for Business option to submit your federal tax payment directly from your bank account without enrolling in EFTPS. No registration is required.
If you are looking for instructions for individuals, see How to Make Electronic Individual Tax Payments.
If you have more questions regarding electronic payments or how to make them for business or trust entities, please contact your preparer.
Corporations
Payment for Balances Due with Tax Returns:
Federal: IRS Direct Pay – Business (no registration required)
https://directpay.irs.gov/directpay/businesspayment?execution=e1s1
Making Payments:
- Reason for Payment: Balance Due on Return or Notice
- Apply Payment to: Corporation Income Tax Return Form 1120
- Tax Period for Payment: Select the year in which the corporation’s tax year ends (i.e. 12/31/25 = 2025, 6/30/26 = 2026)
Federal: Electronic Federal Tax Payment System (EFTPS)
https://www.eftps.gov/eftps/direct/EftpsHome.page
New Registrants:
- Enroll in EFTPS as a Business
- Banking Information: During enrollment, you will provide your bank account number, account type, routing number, and bank name.
- Account Creation: Within 7 days you will receive your PIN and instructions on how to create an EFTPS internet password. Note and save your enrollment number.
Making Payments:
- Choose “Make a Payment”
- Tax Form: 1120 Corporation Income Tax Return
- Tax Type: Balance due on return or notice
- Tax Period: Select the year in which the corporation’s tax year ends (i.e. 12/31/25 = 2025, 6/30/26 = 2026)
- Payment Amount: TBD
- Settlement Date: 1 day before tax return payment is due
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp
- Entity Type: Corporation
- Tax Form: Form 100, 100S, 100W or 100X
- Payment Type: Original Return Payment
- Tax Year: Period Beginning and Ending Date of filer
Estimated Tax Payments:
Federal: IRS Direct Pay – Business (no registration required)
https://directpay.irs.gov/directpay/businesspayment?execution=e1s1
Making Payments:
- Reason for Payment: Estimated Tax
- Apply Payment to: Corporation Income Tax Return Form 1120
- Tax Period for Payment: Select the year in which the corporation’s tax year ends (i.e. 12/31/25 = 2025, 6/30/26 = 2026)
Federal: Electronic Federal Tax Payment System (EFTPS)
https://www.eftps.gov/eftps/direct/EftpsHome.page
New Registrants:
- Enroll in EFTPS as a Business
- Banking Information: During enrollment, you will provide your bank account number, account type, routing number, and bank name.
- Account Creation: Within 7 days you will receive your PIN and instructions on how to create an EFTPS internet password. Note and save your enrollment number.
Making Payments:
- Choose “Make a Payment”
- Tax Form: 1120 Corporation Income Tax Return
- Tax Type: Federal Tax Deposit
- Tax Period: Select the year in which the corporation’s tax year ends (i.e. 12/31/25 = 2025, 6/30/26 = 2026)
- Payment Amount: TBD
- Settlement Date: 1 day before estimated tax payment is due
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp
- Entity Type: Corporation
- Tax Form: Form 100, 100S, 100W or 100X
- Payment Type: Estimated Tax Payment (Form 100ES)
- Tax Year: Period Beginning and Ending Date of filer
Extension Payments:
Federal: IRS Direct Pay – Business (no registration required)
https://directpay.irs.gov/directpay/businesspayment?execution=e1s1
Making Payments:
- Reason for Payment: Extension
- Apply Payment to: Corporation Income Tax Return Form 1120
- Tax Period for Payment: Select the year in which the corporation’s tax year ends (i.e. 12/31/25 = 2025, 6/30/26 = 2026)
Federal: Electronic Federal Tax Payment System (EFTPS)
https://www.eftps.gov/eftps/direct/EftpsHome.page
New Registrants:
- Enroll in EFTPS as a Business
- Banking Information: During enrollment, you will provide your bank account number, account type, routing number, and bank name.
- Account Creation: Within 7 days you will receive your PIN and instructions on how to create an EFTPS internet password. Note and save your enrollment number.
Making Payments:
- Choose “Make a Payment”
- Tax Form: 1120 Corporation Income Tax Return
- Tax Type: Balance due on return or notice
- Tax Period: Select the year in which the corporation’s tax year ends (i.e. 12/31/25 = 2025, 6/30/26 = 2026)
- Payment Amount: TBD
- Settlement Date: 1 day before tax return extension payment is due
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp
- Entity Type: Corporation
- Tax Form: Form 100, 100S, 100W or 100X
- Payment Type: Extension Payment (Form 3539)
- Tax Year: Period Beginning and Ending Date of filer
Partnerships
Payment for Balances Due with Tax Returns:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp
- Entity Type: Partnership
- Tax Form: Form 565
- Payment Type: Original Return Payment
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Estimated Tax Payments:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp
- Entity Type: Partnership
- Tax Form: Form 565
- Payment Type: Extension Payment (Form 3538)
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Extension Payments:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp
- Entity Type: Partnership
- Tax Form: Form 565
- Payment Type: Extension Payment (Form 3538)
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Limited Liability Companies
Payment for Annual Tax:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp and select Use Web Pay Business.
- Entity Type: Limited Liability Company
- Tax Form: Form 568
- Payment Type: LLC Tax Voucher (Form 3522)
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Payment for Estimated LLC Fee based on total income:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp and select Use Web Pay Business.
- Entity Type: Limited Liability Company
- Tax Form: Form 568
- Payment Type: Estimated Fee for LLCs (Form 3536)
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Extension Payments:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp and select Use Web Pay Business.
- Entity Type: Limited Liability Company
- Tax Form: Form 568
- Payment Type: Payment for Automatic Extension for LLCs (Form 3537)
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Payment for Balances due with Tax Returns:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp and select Use Web Pay Business.
- Entity Type: Limited Liability Company
- Tax Form: Form 568
- Payment Type: Original Return Payment
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Single Member Limited Liability Company (SMLLC)
Payment for Annual Tax:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp and select Use Web Pay Business.
- Entity Type: Limited Liability Company
- Tax Form: Form 568
- Payment Type: LLC Tax Voucher (Form 3522)
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Payment for Estimated LLC Fee based on total income:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp and select Use Web Pay Business.
- Entity Type: Limited Liability Company
- Tax Form: Form 568
- Payment Type: Estimated Fee for LLCs (Form 3536)
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Pass Through Entity Tax (PTET)
Pass-Through Entity (PTE) Elective Tax:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp and select Use Web Pay Business.
- Entity Type: Select your Entity Type – Corporation, LLC, or Partnership
- Payment Type: Pass-Through Entity Elective Tax Payment Voucher (Form 3893)
- Enter Tax Period Beginning Date to Period Ending Date
- Tax Year 2025 return payment due (2025 = Jan 1 to Dec 31, 2025)
- Tax Year 2026 estimated/election payment due (2026 = Jan 1 to Dec 31, 2026)
- Enter Payment Amount and Payment Date
Last updated on 2/13/2026.
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