The goal is to give taxpayers a wide range of ways to make balance due payments. The choice remains with you about whether to pay by payment card, direct debit, check, money order or any other payment method accepted by the payment provider.

For tax year 2004, your tax payment must be made by midnight April 15, 2005 in order to be considered timely.

• Electronic Payment Options! Convenient, safe and secure electronic payment options are available. e-file and pay in a single step.
• Accuracy! Your chance of getting an error notice from the IRS is significantly reduced.
• Proof of Acceptance! You receive an electronic acknowledgement within 48 hours that the IRS has accepted your return for processing.
• Security! Your privacy and security are assured.

No, an individual's federal tax obligation cannot be discharged in bankruptcy court. An individual will be required to make full payment on this tax obligation.

Consult your tax professional to discuss your particular situation.

For additional information on federal tax payments and IRS e-file, contact one of the resources listed below:

When prompted (either by the IVR phone system, or online at the payment provider website) you will need to enter the following information:

• Taxpayer ID (primary social security).
• Payment amount (in whole dollars) based on the balance due.
• 16 digit MasterCard card number.
• MasterCard card expiration date.
• Zip code where monthly MasterCard account statement is mailed.
• Daytime telephone number.

When your monthly account statement arrives there will be two separate entries related to the tax payment transaction - the first entry will contain the amount of tax paid and identify the payee as "US Treasury Tax Payment" - the second entry will contain the convenience fee amount and be identified as "Tax Payment Convenience Fee."

• Tax Year 2004 Form 1040 series balance due payments.
• Tax Year 2004 Form 4868 (automatic extension of time to file) payments.
• Tax Year 2004 (until February 1, 2005) and 2005 Form 1040-ES (estimated tax) payments.

View What Can be Paid Chart

Yes, taxpayers who have an installment agreement with the IRS can make card payments for delinquent taxes (for 2001, 2002 and 2003) by having an installment agreement with the IRS.

Yes, they can set this up with the IRS first and then make a card payment once the installment agreement is active.

Yes, payments can be made January 1, 2005, 9 a.m. ET through December 31, 2005, 7a.m. ET. You can use your MasterCard card to pay your 2004 federal income taxes by phone or via the Internet. To proceed with payment over the phone, call one of the providers listed below and follow the IVR system prompts. To make payment online, visit one of the provider websites listed below.

After you have entered the payment amount, the system will disclose the convenience fee. The fees may vary depending upon the taxes due and the payment provider selected. At this time, you will have the option to terminate the session or proceed with the card payment transaction.

Depending upon the payment provider selected, taxpayers can call the following toll-free numbers for questions about specific tax payment transactions.

MasterCard recommends that you contact the bank (your issuer) for questions related to billing and fees that appear on your MasterCard account statement. For specific questions relating to federal taxes you can call the IRS at 1-800-829-1040 or visit www.irs.gov

Taxpayers can reach the IRS directly by calling 1-800-829-1040.