Quick answer
The easiest way to pay quarterly estimated taxes is IRS Direct Pay: it’s free, takes about five minutes, needs no account, and pays straight from your bank account. If you want to see your payment history and schedule everything in one place, use your IRS Online Account. In both, choose «Estimated Tax», form «1040ES» and the tax year the payment is for.
Your payment options compared
| Method | Cost | Account needed? | Best for |
|---|---|---|---|
| IRS Direct Pay | Free | No | Quick one-off or quarterly payments |
| IRS Online Account | Free | Yes (ID.me sign-in) | Seeing past payments and balances in one place |
| Debit or credit card | Processing fee charged by the card processor | No | Earning card rewards or when short on cash (the fee usually outweighs rewards) |
| Check or money order + 1040-ES voucher | Postage | No | People who prefer paper (slowest, harder to track) |
| EFTPS | Free | Yes | Closing to individual taxpayers in late 2026; new individual enrollments stopped in October 2025 |
What’s happening with EFTPS?
The Electronic Federal Tax Payment System has long been used by freelancers to schedule estimated payments. The IRS is closing it to individual taxpayers in late 2026 (businesses and payroll providers keep using it). If you still pay through EFTPS as an individual, switch to Direct Pay or your IRS Online Account before your next payment, and cancel any future-dated EFTPS payments you no longer want.
How to pay with IRS Direct Pay, step by step
- Go to IRS.gov/directpay and click «Make a payment». Check the address ends in irs.gov.
- Reason for payment: choose «Estimated Tax».
- Apply payment to: choose «1040ES».
- Tax period: choose the year the income was earned (for example, 2026 for the January 15, 2027 payment). This is the most common mistake, so double-check it.
- Verify your identity with information from a tax return you filed in the last six years: name, SSN, date of birth, filing status and address from that return.
- Enter the amount and your bank details (routing and account number) and choose a payment date. You can schedule it in advance.
- Review, sign and submit. Save the confirmation number and ask for an email confirmation.
You can change or cancel a scheduled Direct Pay payment up to two business days before the payment date using your confirmation number. If you’ve never filed a return, or not in the last six years, use another method, such as a card payment or check.
How to pay through your IRS Online Account
- Sign in at IRS.gov/account (you’ll verify your identity with ID.me the first time).
- Go to «Make a payment» and choose Estimated Tax for the right year.
- Pay from your bank account and schedule future payments.
- Check «Payment activity» afterwards to confirm the IRS received it. Your online account also shows your balance and past payments, which is handy when you file.
Don’t forget your state
Most states with an income tax have their own estimated payments, paid on the state revenue department’s website. Due dates are often the same as the federal ones, but check your state.
Mistakes to avoid
- Wrong tax year. A January payment for last year’s income labeled as the new year counts toward the wrong year.
- Choosing «Balance Due» instead of «Estimated Tax».
- Not saving the confirmation number. You’ll need it for changes and as proof of payment.
- Using an unofficial site. Look-alike websites charge fees; the IRS options above are free.
- Waiting until the last day. Schedule payments a few days early in case of bank or identity-verification issues.
Frequently asked questions
Is IRS Direct Pay free?
Yes. There’s no fee to pay from your bank account.
Can I schedule all four quarterly payments at once?
Yes, you can schedule payments in advance, but many freelancers prefer to schedule one quarter at a time so they can adjust the amount to their actual income.
How do I know the IRS received my payment?
Keep the confirmation number and email, and check your IRS Online Account, where payments usually appear within a few days.
What happens to my EFTPS payments?
EFTPS is closing to individual taxpayers in late 2026. Move to Direct Pay or your IRS Online Account and review any payments you had scheduled in EFTPS.
Can I pay estimated taxes with a credit card?
Yes, through IRS-approved card processors, but they charge a percentage fee. Paying from your bank account is free.
This article is general information, not tax advice.
Sources
- Direct Pay with bank account (IRS): free service, no sign-in, change or cancel within 2 days, six-year filing requirement.
- IRS is phasing out EFTPS: what taxpayers need to know (MFG Tax Services, June 2026): EFTPS closing to individuals in late 2026; new enrollments stopped October 17, 2025.