Official payment links for personal income tax, organized alphabetically. States with no personal income tax are noted in place of a payment link. Federal is listed separately at the top.

Federal

  • IRS Direct Pay - Pay a 1040 balance due or estimated tax directly from a bank account, no registration required: IRS Direct Pay
  • IRS Online Account - View balance, payment history, and set up a payment plan: IRS Online Account
  • EFTPS (Electronic Federal Tax Payment System) - Required for business tax deposits; also available for individuals: EFTPS.gov
Federal estimated tax basics

Estimated payments are generally due four times per year: April 15, June 15, September 15, and January 15 of the following year (adjusted when those dates fall on weekends or federal holidays). The safe harbor to avoid underpayment penalties is 100% of the prior year tax liability, or 110% if prior year adjusted gross income exceeded $150,000. IRC Section 6654 governs the underpayment penalty calculation.

How a filing extension affects your estimated tax obligation

An extension of time to file (Form 4868 for individuals) is not an extension of time to pay. When you request an extension, the IRS estimates your balance due based on what you report on the extension form - that figure is not a final determination of tax owed.

The final tax liability is calculated only when the return is completed. If the amount you paid by the original due date falls short of the actual tax shown on the filed return, interest accrues on the unpaid balance from the original due date (generally April 15), and a late payment penalty under IRC Section 6651(a)(2) may apply - typically 0.5% per month on the unpaid amount, up to 25%.

If you overpaid with the extension - for example, because a K-1 came in lower than expected, a deduction was larger than estimated, or you simply paid conservatively - the overpayment is credited against the balance shown on the filed return. Any excess becomes a refund or can be applied to the following year's estimated tax, depending on your election on the return. There is no penalty for overpaying at extension; the only cost is the time value of money while the IRS holds the excess.

Practically, a conservative extension payment is almost always better than a tight one. The gap between what you paid with the extension and what the return shows - in either direction - gets resolved when the return is filed. Confirm current penalty and interest rates at IRS.gov.

A

C

D

F

  • Florida - No state personal income tax.

G

H

I

K

L

M

N

O

P

R

S

  • South Carolina - MyDORWAY
  • South Dakota - No state personal income tax.

T

  • Tennessee - No state personal income tax. (Hall Income Tax on investment income was fully repealed as of 2021.)
  • Texas - No state personal income tax.

U

V

W

Note: URLs and portal names change when states update their systems. Verify you are on an official .gov domain before entering banking or payment information. If a link appears broken, search the state revenue department name directly rather than using a third-party redirect.