How to pay estate tax for Form 706NA on the IRS website?

Thanks for the info. I'm in a similar situation but the deceased didn't have a US SSN or ITIN since they were never a US resident. The estate doesn't have an EIN either. Can I still use Direct Pay in this case? Or do I need to get an EIN first?

You'll need to obtain an EIN for the estate first. You can get this by filing Form SS-4 with the IRS. It's actually required for filing Form 706NA regardless of the payment method. Once you have the EIN, you can use that number for the Direct Pay system. If you need to make the payment urgently before receiving the EIN, you could use the Electronic Federal Tax Payment System (EFTPS) instead, but that requires enrollment which takes about a week to process. In most cases, it's faster to get the EIN and then use Direct Pay.

Does it work for other estate tax forms too? My situation involves a QDOT trust and I'm completely lost on how to make the payment.

How can a website help with making payments? The IRS site is the only place to actually pay, right? Sounds like you're just advertising something.

It absolutely works for other estate tax forms including QDOT situations. The system has specific guidance for Form 706-QDT payments which have some unique requirements. It saved me a ton of time figuring out which payment option to select. The tool doesn't replace the IRS payment system - you still make the actual payment through the IRS. It just provides clear, specific instructions tailored to your situation so you don't have to guess which options to select. When the IRS website gives you 15 different payment choices with cryptic descriptions, having specific guidance makes a huge difference.

How exactly does this work? Does it just call the IRS for you? Couldn't I just do that myself?

Sounds too good to be true. The IRS is impossible to reach these days. I've tried calling dozens of times about my situation and never get through. I doubt any service can magically get you to the front of the line.

It doesn't just call for you - it navigates the entire IRS phone tree and waits on hold in your place. When it finally reaches a human agent, it calls your phone to connect you directly. So you don't have to waste hours listening to hold music or navigating confusing menu options. You could absolutely try calling yourself, but the IRS wait times are ridiculous these days. I tried calling on my own multiple times and either got disconnected after 2+ hours or was told the call volume was too high. Claimyr uses technology to stay on hold for you so you don't have to waste your entire day. When I used it, I was literally connected while driving to lunch - just picked up the call and was already talking to an IRS agent.

If I use the Balance Due option, will the IRS know it's for a 706NA? I'm worried the payment might get applied to the wrong tax type.

The Balance Due option works because you're specifying the tax form and tax period along with the payment. As long as you select Form 706 and the correct tax period, the system will know what the payment is for. The main reason I recommend including the confirmation with your paper form is just for your own protection. That way if there's ever a question about whether you paid on time, you have documentation showing exactly when the payment was made and for which form. The IRS should connect them automatically, but their systems aren't perfect.

Yes, you can pay by check. Make the check payable to "United States Treasury" and write "Form 706NA" and the decedent's name on the memo line. Include a payment voucher (Form 706-V) with the check. Mail it to: Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000 If you're using a private delivery service like FedEx or UPS instead of USPS, use this address: Internal Revenue Service 1973 Ruther Ave. Frederick, MD 21701

I would recommend sending the check separately with just the Form 706-V payment voucher. This helps ensure the payment gets processed quickly rather than getting stuck in the slower form processing pipeline. If you send the payment with the full return, it might take longer for the payment to be processed. Just make sure to mail both the payment and the return before the due date, and keep all tracking information and receipts as proof of timely filing and payment.

This is such an important point that I wish I had known earlier! I just went through this exact same mistake with my grandmother's estate. She passed in late 2023, but I was filing in 2024 and automatically selected 2024 as the tax year. It took the IRS nearly 6 months to sort out the payment misapplication, and I was stressed the entire time thinking I might face penalties for "late" payment even though I had actually paid on time. The IRS customer service rep I finally reached explained that this is one of the most common errors they see with estate tax payments. They said the system should probably have better prompts to prevent this mistake, but for now we just have to be extra careful about selecting the correct year. Thanks for sharing this - hopefully it saves someone else from the same headache!

Thanks for these practical tips! The bank daily limit issue is something I never would have thought about. I'm dealing with a similar situation where the estate owes around $28,000, and my bank does have ACH limits. Did you have to provide any special documentation to your bank to increase the limit temporarily, or was it just a phone call? I want to make sure I have everything ready before I attempt the payment since I'm already cutting it close to the deadline.

@CyberSamurai For my bank, it was just a phone call to their business banking department (since I was acting as executor). I explained that I needed to make a one-time IRS estate tax payment and they temporarily raised my ACH limit for 48 hours without any additional documentation. However, different banks have different policies - some might require you to provide a copy of your letters testamentary or proof that you're the authorized representative for the estate. I'd recommend calling your bank a day or two before you plan to make the payment, just to be safe. Some banks can make the change immediately over the phone, while others might need 24 hours to process the limit increase. Given that you're close to the deadline, definitely don't wait until the last minute to sort this out! Also, if your bank gives you any trouble, you could consider using a wire transfer instead, though that typically comes with higher fees. The important thing is getting the payment submitted on time.

This is really helpful, thank you! I'm just starting this process and feeling overwhelmed. Quick question - when you called the IRS taxpayer assistance line, how long did it take to get through? I've been dreading having to call them because I keep hearing horror stories about multi-hour wait times. Did you have any specific number you called or just the general taxpayer assistance line? I want to get confirmation before I submit my payment too, but I'm worried about spending my whole day on hold.