International taxpayers who do not have a U.S. bank account may follow the instructions below to transfer funds from their foreign bank account directly to the Internal Revenue Service for payment of their individual or business tax liabilities.
Caution: Although this method of payment is available to anyone with a foreign bank account (which includes many types of financial institutions), it can be costly. Please consider other options, including paying by credit card, to avoid the high cost of international wire transfer. For more information on how to use the Electronic Federal Tax Payment System (EFTPS) or other U.S. based payment methods, please visit the Make a Payment site.
Note: Payments of U.S. tax must be remitted to the U.S. Internal Revenue Service (IRS) in U.S. dollars.
International wire transfer
In order to complete an international wire transfer through your foreign bank, you will need to complete the Same-Day Taxpayer Payment Worksheet PDF with the proper Tax Type Code and tax period (year and/or quarter) so that the funds will be properly applied to your IRS tax liability. After you have completed the worksheet, take it to your bank to request international wiring.
Your foreign bank must have a banking relationship with a U.S. bank, although the U.S. bank does not have to be an affiliate or otherwise related to the foreign bank. Small local banks may not be able to affect an international wire transfer but most large banks can. If your bank is able to transfer money to the U.S., it will ask you to complete an application for international wiring. You will need the Routing Transit Number (RTN), also known as the American Banking Association (ABA), number for the “Destination Bank”, sometimes referred to by banks as “Beneficiary’s Bank”.
To complete a wire transfer you will need the following information:
- A completed Same-Day Taxpayer Worksheet
- IRS account number – 20092900IRS (optional)
- IRS account RTN/ABA Number – 091036164 US TREAS SINGLE TX
Tip - Please complete the Same Day Taxpayer Worksheet PRIOR to going to your bank. The information from the worksheet will be needed to complete the wiring application required by the bank.
The financial institution may charge you a fee for the wiring service. If your foreign bank needs assistance, they may contact the Federal Tax Payment Service Customer Service at 314-425-1810 (Not toll free). If you have questions regarding international wiring, please contact your local office internationally for assistance.
For more information on electronic payment options, download the Publication 966, Electronic Choices to Pay All Your Federal Taxes PDF.
Foreign electronic payments – Tax type codes
Tax type codes for individuals:
Form Number | Form Name & Type of Payment | 5-Digit Tax Type Code |
---|---|---|
1040 |
US Individual Income Tax Return | |
1040 |
Payment for amended return |
10400 |
1040 |
Extension filed |
10402 |
1040 |
Advance payment of deficiency |
10404 |
1040 |
Estimated tax payment |
10406 |
1040 |
Subsequent Payment (on return or IRS Notice) |
10407 |
Tax type codes for businesses:
Form Number | Form Name (Type of Payment) | 5-Digit Tax Type Code |
---|---|---|
720 |
Quarterly Excise Tax Return Deposit |
72005 |
720 |
Payment due on return or IRS notice |
72007 |
940 |
Employer’s Annual Unemployment Tax (FUTA) Deposit |
09405 |
940 |
Payment due on return or IRS notice |
09407 |
941 |
Employer’s Quarterly Employment Tax (FICA) Deposit |
94105 |
941 |
Payment due on return or IRS notice |
94107 |
941 |
Deficiency assessed by IRS |
94104 |
944 |
Employer’s Annual Employment Tax Deposit |
94405 |
944 |
Payment due on return or IRS notice |
94407 |
945 |
Withheld Federal Income Tax Deposit |
09455 |
945 |
Payment due on return or IRS notice |
09457 |
990T |
Exempt Organization Business Income Tax Deposit |
99046 |
990T |
Payment with return or IRS notice |
99047 |
990T |
Payment due on extension |
99042 |
1041 |
Fiduciary Income Tax Return Payment due on return or IRS notice |
10417 |
1041 |
Estimated return payment |
10416 |
1041 |
Payment on extension |
10412 |
1042 |
Annual Withholding Tax Return for U.S. Source Income for Deposit |
10425 |
1042 |
Payment due on return or IRS Notice |
10427 |
1120 |
US Corporate Income Tax Deposit |
11206 |
1120 |
Payment due on return or IRS Notice |
11207 |
1120 |
Payment due on extension |
11202 |
1120 |
Amended return |
11200 |
2290 | Heavy Vehicle Use Tax |
22907 |
8804 | Annual Return of Partnership Withholding Tax (Section 1446) |
88047 |
8489 | Civil Penalty |
84894 |