Individual IRS/AR Payment Instructions

As part of the IRS’s transition to mandatory electronic tax payments beginning with the 2026 tax season, we are providing the following instructions to help you set up secure online payment options. Moving to electronic payments will help ensure your federal and Arkansas tax payments are processed accurately and on time. The information below outlines the available methods and step-by-step guidance to get you started.

IMPORTANT NOTE:

For all instructions below, be sure to set up the account and/or make the payments using the name and Social Security Number (SSN) of the Taxpayer (the first name listed on the tax return). Using the Spouse’s name or SSN may result in payments not being properly credited properly.

Secure Online Payment Options

FEDERAL PAYMENT INSTRUCTIONS (Option 1 – No IRS Account Required)

Click Here to go to the IRS Direct Pay page

 

How to Make Your 1040 Balance-Due Payment

  1. Select “Make a Payment.”
  2. Under “Reason for Payment,” choose “Balance Due”
  3. Under “Apply Payment To” choose “Income Tax – Form 1040.”
  4. Under “Tax Period for Payment” choose “2025” (or year the balance due relates to)
  5. Under “Tax Year for Verification” choose “2024” then fill in the requested information using information from your 2024 tax return.
    • Note: It is important that the information you enter matches exactly what is on your 2024 tax return, even if the information (such as an address) is no longer accurate. This information is only for identity verification purposes.
  6. Enter your payment amount, payment date, and banking information.
  7. Confirm your information and submit.

 

How to Make Your Estimated Tax Payments

  1. Select “Make a Payment.”
  2. Under “Reason for Payment,” choose “Estimated Tax”
  3. Under “Apply Payment To” choose “1040ES”
  4. Under “Tax Period for Payment” choose “2026”
  5. Under “Tax Year for Verification” choose “2024” then fill in the requested information using information from your 2024 tax return.
    • Note: It is important that the information you enter matches exactly what is on your 2024 tax return, even if the information (such as an address) is no longer accurate. This information is only for identity verification purposes.
  6. Enter your payment amount, payment date, and banking information.
  7. Confirm your information and submit.
FEDERAL PAYMENT INSTRUCTIONS (Option 2 – Requires IRS Account)

Click here to go to the IRS Online Account page.

Setting up an IRS Online Account allows you to securely view and manage your tax information in one place, including accessing payment history, managing payment plans, viewing digital copies of IRS notices, scheduling and modifying payments, and downloading transcripts. This comprehensive account management provides greater flexibility, convenience, and control over tax obligations compared to making one-time payments without registration, as in Option 1 of this document.

 

SET UP YOUR IRS ONLINE ACCOUNT

  1. Select “Sign in to Your Online Account.
  2. Create an ID.me or Login.gov account (if you don’t already have one):
    • Choose your preferred verification partner.
    • Follow prompts to verify your identity.
    • You may need a driver’s license, state ID, or passport.
  3. Complete identity verification. This may involve
    • Answering security questions
    • Uploading a photo of your ID
    • Taking a quick selfie for verification
  4. Log in to your IRS Online Account.

 

HOW TO MAKE OR SCHEDULE YOUR 1040 BALANCE DUE PAYMENT

Once you are logged in:

  1. Select “Make a Payment.”
  2. Under “Reason for Payment,” choose “Balance Due.”
  3. Select the tax year (e.g., 2025 Form 1040).
  4. Enter your bank account information.
  5. Choose the date you want the payment withdrawn (you can schedule it for a future date).
  6. Review and submit your payment.

You will receive an email confirmation once the payment is scheduled.

 

HOW TO MAKE OR SCHEDULE YOUR QUARTERLY ESTIMATED TAX PAYMENTS

Once you are logged in:

  1. Choose “Make a Payment.”
  2. Under “Reason for Payment,” select “Estimated Tax.”
  3. Choose the tax year you are making the estimated payment for.
  4. Enter your bank account information.
  5. Select the payment date (you can schedule ahead of each quarter due date).
  6. Review and submit.

This allows you to set up payments for each estimated tax due date (April, June, September, and January).

ARKANSAS PAYMENT INSTRUCTIONS

Click here to go to the Arkansas Payment Portal, then follow the instruction below.

 

BALANCE DUE PAYMENTS:

Under the “Payments” section, select “Make a Payment”

  1. Click “Next” and follow the instructions below: 
  2. Payment Information Select: “Make a payment towards a return on a specific period.” 
  3. Select Account Type: “Individual Income Tax” 
  4. Enter Social Security Number and confirm Social Security Number for the Taxpayer as it appears on the 2025 tax return.
  5. Enter the Tax Year:  2025
  6. Enter Taxpayer name, email address, phone number and phone type. 
  7. Enter the payment source routing and account numbers and confirm account number.
  8. Select the bank account type.
  9. Enter payment date and amount.  Confirm total amount.
  10. Click “Next” to proceed to Summary.
  11. Click “Submit”
  12. Enter and confirm email address and click “OK”

 

ESTIMATED PAYMENTS:

Under the “Payments” section, select “Make a Payment”

  1. “Click “Next” and follow the instructions below: 
  2. Payment Information Select: “Make an estimated payment for a current or future period.”
  3. Select Account Type: “Individual Income Tax” 
  4. Enter Social Security Number and confirm Social Security Number for the Taxpayer as it appears on the 2025 tax return.
  5. Enter the Tax Year:  2026
  6. Enter Taxpayer Name, email address, phone number and phone type.
  7. Enter the Street Address, City State, Zip, and County.
  8. Click “Validate Address” and when you are clear, click “Next” 
  9. Enter the payment source routing and account numbers and confirm account number.
  10. Select the bank account type.
  11. Enter payment date and amount.  Confirm total amount.
  12. Click “Next” to proceed to Summary.
  13. Click “Submit”
  14. Enter and confirm email address and click “OK”

Questions or Need Assistance?

If you’d like help setting up your IRS account, scheduling your payments or have any other questions, please reach out to your Adams Brown advisor. We are here to help!