Your Payment Options for IRS and California (FTB)

When you owe taxes, here are your choices for paying:

Pay by Check

Go to www.irs.gov and print Form 1040-V (download) for the correct tax year. Mail your check with this form to the address shown on page 4 of the instructions. Make sure you're using the form for the right year.

Pay Online

• IRS: Use their Direct Pay website (Direct Pay) — it's free

• California (FTB): Use their Web Pay website (Web Pay)

Pay by Credit Card

Both the IRS and California accept credit cards, but you'll pay a transaction fee. The IRS website lists approved processors (pay by debit or credit card).

Payment Plans

Short-term (180 days or less):

If you owe less than $100,000 and can pay within 180 days, call the phone number on your IRS notice to set up a short-term payment agreement.

Long-term payment plans:

• IRS: If you owe less than $50,000, can pay within 6 years, and have filed all returns, you can set up a payment plan online.

• California: Similar plan for amounts under $25,000 over 5 years, but you must have filed all California returns on time for the past 5 years.

Offer in Compromise (Settling for Less)

If you owe less than $100,000 and your income is under $100,000, a streamlined program might let you settle your tax debt for less than you owe. See the IRS overview (Offer in Compromise) and try the pre-qualifier tool to see eligibility.

When You Need Professional Help

• You owe more than $50,000 to the IRS or $25,000 to California

• You can't pay what you owe within 6 years

• You have special circumstances that may affect taxes, interest, and penalties

Important California Rule

If you've ever made a tax payment over $20,000 or filed a return showing you owe more than $80,000, you can never pay California by check again. You must use credit card or bank debit through their Web Pay site.

Check Your Balance

The IRS offers an online tool to check how much you owe (Online Account).