Types of business payments available through Direct Pay

The table below lists types of payments that business taxpayers can make using IRS Direct Pay for businesses and for which tax forms, along with how far back in time a payment can be applied.

Those using Direct Pay for personal tax returns should refer to the types of payments available to individuals.

Types of business payments accepted by Direct Pay

Form number Reason for payment Available time periods
Form 720, quarterly federal excise tax return
  • Balance due on return or notice
  • Federal Tax Deposit
 Current quarter or prior quarters going back up to 20 years
Form 940, employer’s annual unemployment tax
  • Balance due on return or notice
  • Federal Tax Deposit
 Current year or prior years going back up to 20 years
Form 941, employer’s federal tax
  • Balance due on return or notice
  • Federal Tax Deposit
  • Payment on Adjusted or Amended Return
  • Payment on Assessed Tax Deficiency
 Current year or prior years going back up to 20 years
Form 943, employer annual tax for AG employees
  • Balance due on return or notice
  • Federal Tax Deposit
  • Payment on Assessed Tax Deficiency
 Current year or prior years going back up to 20 years
Form 945, annual withheld federal income tax
  • Balance due on return or notice
  • Federal Tax Deposit
  • Payment on Adjusted or Amended Return
 Current year or prior years going back up to 20 years
Form 990PF, return of private foundation
  • Balance due on return or notice
  • Estimated Tax
 Current year or prior years going back up to 20 years
Form 990T, exempt organization business income tax
  • Balance due on return or notice
  • Estimated Tax
 Current year or prior years going back up to 20 years
Form 1042, withholding tax for income of foreign persons
  • Balance due on return or notice
  • Extension
  • Federal Tax Deposit
  • Current year or prior years going back up to 20 years except for an extension
  • Extension current year only
Form 1065, US partnership return of income
  • Balance due on return or notice
  • Estimated Tax
  • Extension
  • Current year or prior years going back up to 20 years except for an extension
  • Extension current year only
Form 1120, corporation income tax return
  • Balance due on return or notice
  • Estimated Tax
  • Extension
  • Payment on Adjusted or Amended Return
  • Current year or prior years going back up to 20 years except for an extension
  • Extension current year only
Civil Penalty, summary of US information returns, or penalty assessment Balance due on return or notice Current year or prior years going back up to 20 years
Page Last Reviewed or Updated: 09-Sep-2025