Federal Register #2026-21267

Final rule updates IRS authority to accept tax payments by credit and debit card

This Treasury Department and Internal Revenue Service final rule updates how federal tax payments may be accepted by credit and debit card. - Government entities: U.S. Department of the Treasury and the Internal Revenue Service (IRS); no specific sub-agency or office is identified. - The rule allows the IRS to accept credit and debit card payments directly, without routing taxpayers to third-party payment processors. - The IRS may pay fees under qualifying payment contracts only if those fees are fully recouped from taxpayers who pay by card; the IRS must seek to minimize the fees it pays. - This is a regulatory action, not a procurement opportunity. No products, services, vendors, OEMs, part numbers, or quantities are requested.

Description

This final rule amends regulations governing payment of federal taxes by commercially acceptable means. It reflects Taxpayer First Act changes allowing the IRS to accept credit or debit card payments directly, without connecting taxpayers to third-party payment processors. The rule permits the IRS to pay fees under qualifying payment contracts, provided it recoups those fees from card-paying taxpayers, and requires the IRS to seek to minimize the fees. The regulations apply to tax payments and reimbursement fees made on or after October 19, 2026.

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