Final regulations: Payment of tax by commercially acceptable means
Final regulations implement Taxpayer First Act changes allowing the IRS to directly accept credit and debit card tax payments.
The U.S. Treasury Department and IRS today released final regulations (T.D. 10060) regarding the payment of tax by commercially acceptable means. The final regulations reflect changes made by the Taxpayer First Act that allow the IRS to directly accept payments of tax by credit or debit card, without having to connect taxpayers to third-party payment processors.
The final regulations allow the IRS to pay a fee under a contract related to receiving payments of tax by credit or debit card. If the IRS pays a fee under such a contract, it must recoup the full amount paid as a reimbursement fee from the persons paying tax by credit or debit card. The reimbursement fee is paid at the time of, and in addition to, the tax payment.
The final regulations adopt the July 2024 proposed regulations without change. They are effective October 19, 2026, (the scheduled Federal Register publication date) and apply to payments of taxes and reimbursement fees made on or after October 19, 2026.