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Personal: Payment Types - Questions
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Personal: Payment Types - Answers
1. What are the federal personal income tax types ACI Payments, Inc. can accept for payment?
ACI Payments, Inc. can accept payment for these tax types:

  • • 1040 Current Tax Return - Tax Year 2023
  • • Installment Agreement - Tax Years 2004-2023
  • • 1040-ES - Estimated Tax - Tax Year 2023
  • • 1040 Prior Tax Return - Tax Years 2004-2022
  • • 1040 - Proposed Tax Assessment/CP 2000/CP2501/CP3219A - Tax Years 2021-2023
  • • 1040X Amended Return - Tax Years 2021-2023
  • • Health Care (Form 1040) - with an amended or adjusted return - Tax Years 2019-2023
  • • Health Care (Form 1040) - Proposed Tax Assessment/CP2000/CP2501/CP3219A - Tax Years 2021-2023
  • • Health Care (Form 1040) - Balance Due Notice Payment - Tax Years 2019-2023
  • • Form 1040 - Section 965 - Transition Tax - Tax Years 2017-2023
  • • Form 1040 - Section 965 - Transferee Liability Tax - Tax Years 2017-2025
  • • Form 1040 - Partner Pymnt for BBA Modification - Tax Years 2019-2023
  • • Form 1040 - Prepayment on BBA AAR/Exam Push Out - Tax Years 2022-2024
  • • Form 1040 - Partner Payment Proportionate Share BBA Imputed Underpayment - Tax Years 2019-2023
  • • Form 4868 - Tax Year 2023
  • • Trust Fund Recovery Penalty - Tax Periods - Tax Years 2004-2023
  • • Trust Fund Recovery Penalty - Installment Agreements - Tax Years 2004-2023
  • • Form 5329 - Retirement Plans - Tax Years 2004-2023

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2. How do I make a 1040, 1040A, or 1040EZ US Individual Income Tax Return payment?
Select Form 1040, 1040A, 1040EZ if you are making a payment on a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such as CP2000 or an Examination assessment) for your federal income tax return.

IRS individual tax form used to report income, make allowable income adjustments, and claim tax credits. The form allows the taxpayer to determine if additional taxes are owed or if tax has been overpaid and a refund is due.

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3. How do I make an Installment Agreement payment?
ACI Payments, Inc. will accept Installment Agreement Payments for 1040 for Tax Years 2004 through 2023 and for the Trust Fund Recovery Penalty for Tax Years 2004 through 2023, beginning on January 1, 2024.

You can make a regularly scheduled payment for your installment agreement, as shown on your CP521 or CP523 notice. If your installment agreement covers more than one tax period, select the earliest tax year for which a balance due was assessed.

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4. How do I make an Estimated Tax payment?
Estimated tax is the method used to pay tax on income generally reported on your Form 1040, 1040A, or 1040EZ that is not subject to withholding (for example, earnings from self- employment, interest, dividends, rents, alimony, etc.). Estimated taxes are generally paid quarterly on April 15th, June 15th, and September 15th of the current year and January 15th of the following year. If the 15th is on a weekend or holiday the payment is due on the next business day.

Select Form 1040ES if you are making an estimated tax payment. Make estimated tax payments in advance of the timely filing of your return. Depending on your income, your payment may be due quarterly, or as calculated on Form 1040-ES, Estimated Tax for Individuals. You do not have to indicate the month or quarter associated with each payment.

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5. Can I make a prior tax year payment?
Yes. Payments for 1040 - Prior Tax Return Years 2004 through 2022 for the Trust Fund Recovery Penalty - Tax Periods - Tax Years 2004 through 2023, can be made beginning January 1, 2024.

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6. How do I make an Amended Return payment?
You can make a full or initial payment on a recently filed 1040X, Amended U.S. Individual Income Tax Return, or when an amendment to your return results in a balance due to your Health Care (Form 1040).

Select 1040X if you have completed and filed an amendment for your previously filed 1040, 1040A, or 1040EZ, and the amendment resulted in a balance due, and you are making a full or partial payment.

If you are making additional payments for a previously filed 1040X, select "Installment Agreement" or "Tax Return or Notice" as the reason for payment.

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7. Can I make a 1040 - Proposed Tax Assessment / CP2000/CP2501/CP3219A payment?
Yes. Taxpayers can make an 1040 - Proposed Tax Assessment / CP2000/CP2501/CP3219A payment for Tax Years 2021 through 2023.

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8. How do I make a Health Care (Form 1040) payment?
Select Health Care (Form 1040) if you are making a payment for Form 1040 Health Care, (Line 61 of Form 1040, Line 38 of Form 1040A, and Line 11 of Form 1040EZ).

You may owe a Health Care Individual Responsibility (Form 1040) payment if you did NOT maintain minimum essential health coverage and your tax return resulted in a balance due.

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9. How do I receive an Extension on my tax payment?
Make a full or partial payment on your taxes in order to receive an extension without filing Form 4868, Application for Automatic Extension of Time to File for U.S. Form 1040 Individual Income Tax Return. Reminder this is an extension of time to file and not an extension of time to pay.

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10. How do I apply for an Automatic Extension of Time to File Tax Return?
Select Form 4868 to make a payment for an Extension to File Form 1040, 1040A, or 1040EZ. If you make a full or partial extension payment electronically, you do not need to file Form 4868.

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11. Can I make a Trust Fund Recovery Penalty payment?
Yes. You can make a Trust Fund Recovery Penalty payment for Tax Periods and Installment Agreement payments for Tax Years 2004 through 2023 beginning January 1, 2024.

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12. How do I make payments on Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts?
Select Retirement Plans (5329) or Tax-Favored Accounts (5329) only if you filed Form 5329 with a balance due separate from your Form 1040.

IRS individual tax form to report additional taxes on IRAs, other qualified retirement plans, modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, or HSAs.

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13. Can taxpayers filing Form 1040 NR, U.S. Nonresident Alien Income Tax Return, pay taxes through ACI Payments, Inc.?
Yes, Form 1040 NR filers can pay taxes by phone, Internet or Mobile Browser. You should enter your Social Security Number (or ITIN) when prompted. If you have been issued an Individual Taxpayer Identification Number (ITIN) by the IRS, you may enter your ITIN in place of a Social Security Number.

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14. Can a Gift or GST Tax payment be made through ACI Payments, Inc.?
No. The system can only accept 1040 Current Tax Return, 1040 Notice, 1040 Tax Return Years and Installment Agreement payments; 1040-ES Estimated payments; 1040X Amended Returns payments; Health Care (Form 1040) - with an amended or adjusted return payments, Health Care (Form 1040) - Proposed Tax Assessment/CP2000/CP2501/CP3219A, Health Care (Form 1040) - Balance Due Notice payments, 4868 Extension payments; Form 5329 Return for Individual Retirement Arrangement Taxes, 1040 - Proposed Tax Assessment / CP 2000/CP2501/CP3219A and Trust Fund Recovery Penalty payments (for both Prior Tax Periods and for Installment Agreements). Payments for 709, Gift or GST Tax, cannot be accepted.

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15. How do I make a Civil Penalty payment?
A civil penalty is an IRS assessment of a civil penalty on individual or business tax forms. It includes frivolous tax return, tax fraud, trust fund recovery, failure to pay, failure to file and accuracy penalties.

Installment Agreement - If you have an installment agreement for your civil penalty as shown on your CP521 or CP523 notice, select "Installment Agreement."
Advance Payment - If you are making a full or initial payment for a proposed amount due based on a CP 2000, a Notice of Deficiency, or other proposed assessment to your return, select "Advance Payment." Payments of this type may post in advance of the actual penalty assessment.
Other Amount Due - If you are making a full or partial payment on a civil penalty balance due notice and you do not have an installment agreement, select "Other Amount Due."

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16. How do I make an Audit Adjustment Notice payment?
Make a full or initial payment for Audit Adjustment Notices CP 2000, CP 2501, CP 3219A (Notice of Deficiency), or other proposed changes to your return. If you have an installment agreement, select Installment Agreement as the reason for payment.

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17. How do I make a Proposed Tax Assessment payment?
Make a full or initial payment for a proposed amount due based on a CP 2000, a Notice of Deficiency, or other proposed assessment to your return. Payments of this type may post in advance of the actual tax assessment. If you have an installment agreement, select Installment Agreement as the reason for payment.

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18. How do I make a Tax Return or Notice payment?
You can make a payment with your recently filed original (not amended) return. If you have already made an annual tax return payment, select "Other."

Remember, your payment satisfies your payment obligation only. Filing your return is a separate process that must be completed. IRS Direct Pay only accepts individual tax payments.

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