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Data / Federal rules / 2024-14002

Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means

The Internal Revenue Service published this proposed rule in the Federal Register on July 2, 2024. Comments closed on September 3, 2024.

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What the agency says

This document contains proposed amendments to regulations regarding the payment of tax by commercially acceptable means. The proposed amendments would 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.

Key facts

Document number
2024-14002
Type
Proposed rule
Action
Notice of proposed rulemaking
Agency
Treasury Department; Internal Revenue Service
Published
July 2, 2024
Comments due
September 3, 2024
Dates
Electronic or written comments and requests for a public hearing must be received by September 3, 2024.
Docket
REG-120137-19
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

The document on federalregister.gov PDF

Other documents from the Internal Revenue Service

Everything from the Internal Revenue Service · Rules on employment taxes · Rules on estate taxes · Rules on excise taxes · Published in July 2024

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.