How to Make Electronic Individual Tax Payments

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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 individual taxes.

If you are looking for instructions for your business, see How to Make Electronic Business Tax Payments.

Please note, for all of the below, we recommend making payments using the primary taxpayer’s SSN to avoid any confusion by the IRS and FTB.

Payment for Balances Due with Tax Returns:

Federal: Pay at IRS Direct Pay

https://www.irs.gov/payments/pay-personal-taxes-from-your-bank-account

  • Click “Make a Payment”
  • Apply Payment To: Form 1040 – Income Tax
  • Reason for Payment: Balance Due or Payment Plan/Installment Agreement
  • Tax Period for Payment: 2025

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp

  • Click “Use Web Pay personal”
  • Enter SSN and Last Name and click “Login”
  • Enter Full Name and Address and click “Continue”
  • Select Payment Type “Tax Return Payment” and click “Continue”
  • Select Tax Year “2025”
  • Enter Payment Amount and Payment Date
  • Is this a joint tax payment?
    • If filing MFJ, select “Yes” and click “Continue”
      • Enter spouse’s name and SSN and click “Continue”
    • If not filing MFJ, select “No” and click “Continue”
  • Enter Routing and Account number and select Checking or Savings according to your chosen payment account. Click “Continue”
  • Verify information is correct, and click “Submit”

Estimated Tax Payments:

Federal: Pay at IRS Direct Pay

https://www.irs.gov/payments/pay-personal-taxes-from-your-bank-account

  • Choose “Make a Payment”
  • Apply Payment To: Form 1040 – Income Tax
  • Reason for Payment: Estimated Tax
  • Tax Period for Payment: 2026

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp

  • Click “Use Web Pay personal”
  • Enter SSN and Last Name and click “Login”
  • Enter Full Name and Address and click “Continue”
  • Select Payment Type “Estimated Tax Payment (Form 540 – ES)” and click “Continue”
  • Select Tax Year “2026”
  • Click “Add an estimated tax payment”
  • Enter Payment Amount and Payment Date and click “Continue”
    • Repeat if scheduling additional estimated payments at this time. 
  • Is this a joint tax payment?
    • If filing MFJ, select “Yes” and click “Continue”
      • Enter spouse’s name and SSN and click “Continue”
    • If not filing MFJ, select “No” and click “Continue”
  • Enter Routing and Account number and select Checking or Savings according to your chosen payment account. Click “Continue”
  • Verify information is correct, and click “Submit”

Extension Payments:

Federal: Pay at IRS Direct Pay

https://www.irs.gov/payments/pay-personal-taxes-from-your-bank-account

  • Choose “Make a Payment”
  • Apply Payment To: 4868 (for 1040, 1040A, 1040EZ)
  • Reason for Payment: Extension
  • Tax Period for Payment: 2025

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp

  • Click “Use Web Pay personal”
  • Enter SSN and Last Name and click “Login”
  • Enter Full Name and Address and click “Continue”
  • Select Payment Type “Extension Payment (Form 3519)” and click “Continue”
  • Select Tax Year “2026”
  • Enter Payment Amount and Payment Date
  • Is this a joint tax payment?
    • If filing MFJ, select “Yes” and click “Continue”
      • Enter spouse’s name and SSN and click “Continue”
    • If not filing MFJ, select “No” and click “Continue”
  • Enter Routing and Account number and select Checking or Savings according to your chosen payment account. Click “Continue”
  • Verify information is correct, and click “Submit”

If you have more questions regarding electronic payments or how to make them for business or trust entities, please contact your preparer.

Last updated on 4/29/2026.