Data / Federal rules / 2026-21267
Regulations Regarding Payment of Tax by Commercially Acceptable Means
The Internal Revenue Service published this final rule in the Federal Register on October 19, 2026. It took effect on October 19, 2026.
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What the agency says
This document contains final regulations regarding the payment of tax by commercially acceptable means. The final regulations reflect changes to the law made by the Taxpayer First Act that would allow the IRS to directly accept payments of tax by credit or debit card, without having to connect taxpayers to third-party payment processors. These final regulations remove restrictions on the payment of any fee by the IRS under any contracts related to payment of taxes by credit, debit, or charge card, and on the IRS imposing any fee or charge on persons paying taxes by credit or debit card.
Key facts
- Document number
- 2026-21267
- Type
- Final rule
- Action
- Final rule
- Agency
- Treasury Department; Internal Revenue Service
- Published
- October 19, 2026
- Takes effect
- October 19, 2026
- Dates
- Effective date: These final regulations are effective on October 19, 2026.
- Docket
- TD 10060
- Regulation ID (RIN)
- 1545-BP66
- Code of Federal Regulations
- 26 CFR 301
- Topics
- Employment taxes; Estate taxes; Excise taxes; Gift taxes; Income taxes; Penalties; Reporting and recordkeeping requirements
- Pages
- 3
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|---|---|---|
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| Transparency in Coverage 2026-20447 · significant | Final rule | Oct 6 |
| Federal Scholarship Tax Credit 2026-20277 | Proposed rule | Oct 2 |
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| Trump Accounts 2026-20027 | Proposed rule | Sep 30 |
Everything from the Internal Revenue Service · Rules on employment taxes · Rules on estate taxes · Rules on excise taxes · Published in October 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.