IRS Publication 966 – Are you looking for reliable ways to pay your federal taxes electronically? IRS Publication 966 (Electronic Choices to Pay All Your Federal Taxes) is the official U.S. Department of the Treasury guide that explains the Electronic Federal Tax Payment System (EFTPS)—the secure, free way to handle tax payments online or by phone.
Even though the publication was last revised in March 2012 (Catalog Number 22397E), it remains the primary IRS resource linked across irs.gov for EFTPS enrollment and usage as of February 2026. You can download the full PDF directly here: https://www.irs.gov/pub/irs-pdf/p966.pdf.
This SEO-optimized guide breaks down everything in Publication 966, highlights its key instructions, notes important 2026 updates, and covers all current IRS electronic payment choices so you can pay accurately, avoid penalties, and stay compliant.
What Is IRS Publication 966?
IRS Publication 966 is titled “Electronic Federal Tax Payment System: A Guide to Getting Started” (also referenced by the IRS as “Electronic Choices to Pay All Your Federal Taxes”).
It serves as a step-by-step manual for:
- Understanding EFTPS
- Enrolling
- Scheduling and making payments
- Checking status
- Handling special situations (same-day wires, international taxpayers)
The publication emphasizes that EFTPS is free, available 24/7/365, and helps taxpayers schedule payments in advance to reduce errors and late-payment penalties.
Key benefits highlighted in Pub 966:
- Pay from anywhere with internet or phone access
- Schedule up to 365 days ahead (individuals) or 120 days (businesses)
- Receive immediate EFT Acknowledgment Number for your records
- Review payment history for the last 16 months
- Enhanced accuracy and security
How to Enroll in EFTPS (Step-by-Step from Publication 966)?
Publication 966 outlines two free enrollment options:
- Online Enrollment (Recommended)
Visit EFTPS.gov. Follow the step-by-step prompts.
You will receive your 5-digit Personal Identification Number (PIN) by mail in 5–7 business days. - Phone Enrollment
Call 1-888-725-7879 (Monday–Friday, 9 a.m.–6 p.m. ET) to request an enrollment form.
Mail the completed form back; receive your PIN within 7 business days after processing.
Pre-enrolled taxpayers: If you received a pre-enrollment letter, activate by calling 1-800-555-3453 and providing your bank routing and account numbers.
Important 2026 Update (from official IRS EFTPS page):
New individual taxpayers can no longer enroll in EFTPS. Existing users may continue using their accounts. Most individuals should now use IRS Online Account or Direct Pay for faster, simpler payments. Businesses and certain entities can still enroll normally.
Making Payments with EFTPS – What Publication 966 Says
Once you have your PIN and EIN/SSN (or SSN for individuals):
- Submit payment details by 8 p.m. ET at least one calendar day before the due date (via EFTPS.gov or phone).
- Businesses: 1-800-555-3453
- Individuals: 1-800-315-4829
You instantly receive an EFT Acknowledgment Number—keep this for your records.
EFTPS debits your bank account on the exact date you scheduled and automatically reports the payment to the IRS.
Pro tips from Pub 966:
- Schedule recurring payments (weekly, monthly, quarterly) for estimated taxes (e.g., Form 1040-ES).
- Cancel a payment by 11:59 p.m. ET at least two business days before the scheduled date.
- Always ensure sufficient funds in your account to avoid penalties.
Special Situations Covered in Publication 966
- Same-Day Wire Payments (for emergencies): Download the Same-Day Taxpayer Worksheet from EFTPS.gov, complete it, and submit to your financial institution (bank fees may apply).
- ACH Credit (push payments): Enroll in EFTPS first, then initiate through your bank (possible bank fees).
- International Taxpayers: You can enroll if you have a U.S. bank account. See the International Taxpayers Fact Sheet in the Downloads section at EFTPS.gov.
- Payroll Service Users: Enroll separately in EFTPS to monitor payments and retain control.
Security: EFTPS requires your TIN (EIN/SSN), PIN, and Internet password (online). All data is protected.
Customer Service (24/7, U.S.-based):
- Businesses: 1-800-555-4477
- Individuals: 1-800-316-6541
- TDD: 1-800-733-4829
Current IRS Electronic Tax Payment Choices (2026)
While Publication 966 focuses on EFTPS, the IRS now offers multiple secure electronic options on the official Payments page. Here’s a quick comparison:
| Payment Method | Best For | Fees? | Enrollment Needed? | Schedule Ahead? | Notes |
|---|---|---|---|---|---|
| EFTPS | Businesses, tax deposits, large payments | Free | Yes (individuals: existing only) | Up to 365 days | Covered in Pub 966 |
| Direct Pay | Individuals & businesses (most common forms) | Free | No (IRS account) | Up to 1 year | Easiest for most people |
| IRS Online Account | Balance due, estimated taxes, payment plans | Free | IRS account login | Yes | View history instantly |
| Credit/Debit Card or Digital Wallet | Quick payments | Processing fee | No | Limited | Not for payroll taxes |
| Same-Day Wire | Urgent situations | Bank fees | No | Same day | Worksheet required |
Recommendation: For most individual taxpayers in 2026, start with Direct Pay or your IRS Online Account instead of new EFTPS enrollment.
Why Use Electronic Payments? (IRS Guidance)
- Avoid mailing checks and lost payments
- Reduce penalties with precise scheduling
- Instant confirmation and record-keeping
- 24/7 convenience from any device
Download & Related Resources
- IRS Publication 966 PDF: Download here
- EFTPS Official Page: irs.gov/payments/eftps
- Publication 4990: EFTPS Payment Instruction Booklet
- Full IRS Payments Hub: irs.gov/payments
Final Tip: Always verify the latest instructions on IRS.gov, as payment options and rules can evolve. Publication 966 remains the foundational EFTPS guide, but combining it with current tools like Direct Pay gives you the most flexible “electronic choices” to pay all your federal taxes safely and on time.
Have questions about EFTPS or another payment method? Visit IRS.gov or call the numbers listed in Publication 966. Paying electronically has never been easier—start today and protect yourself from penalties!
This article is based exclusively on official IRS sources (Publication 966, EFTPS page, and Payments hub) as of February 2026.