Check or Money Order

• You may pay your tax bill with a check or money order addressed to "U.S. Treasury," noting the tax year, form number -- usually Form 1040 or Form 1040EZ -- in the memo information on the check. The address to which you mail your payment depends on where you live, the tax form you file and whether or not you include a payment with the return. Consult the IRS' "Where to File" information to determine the proper address for your state. Do not mail cash payments with your IRS return.
  
  

Cash Payments

• If you wish to pay your tax bill by cash, you'll need to pay your bill in person at a local IRS office, although many local branches don't accept cash payments and some don't receive payments at all. Consult the IRS' "Contact My Local Office" information to determine the closest branch to you and determine if the office accepts cash payments. Information on payment policies is available under each branch's "Services Provided" web link.
  
  

Credit or Debit Card

• The IRS doesn't directly handle credit and debit card payments for tax bills, but it contracts with three private companies -- Link2Gov Corporation, RBS WorldPay, Inc. and Official Payments Corporation -- to provide those services through websites and telephone payments. Each vendor charges a convenience fee that ranges from 1.9 percent to 2.35 percent of your tax bill to accept payment through a credit card. Most debit payments are charged a flat fee of $3.89 or $3.95, but you might have to pay a fee of 1.9 percent of your tax bill.
  
  

Electronic Funds Transfer

• The IRS offers taxpayers the option to use its Electronic Federal Tax Payment System, or EFTPS, free of charge to pay individual income taxes through the Internet or over the telephone. Payment may be transferred electronically from a savings or checking account. You must have account information, such as account numbers and billing addresses, available when making a payment through EFTPS.
  
  

Payment Plans

• If you're unable to pay your entire tax bill when it's due and don't wish to place the balance on a credit card, you can petition the IRS to structure an installment agreement. Late payment and interest charges will be assessed against the unpaid balance, up to 25 percent for each, and you'll be required to pay a $105 installment agreement fee. Installments may be paid using check, electronic transfer, credit or debit cards or payroll deductions from your employer. Submit Form 9465 to petition the IRS for a payment plan.