Summary
Final regulations under IRC §6311 let the IRS accept credit and debit card payments and pay the processing fees, which must be fully recovered from taxpayers. Effective 19 October 2026. Separately, T.D. 10059 (effective 16 October) clarifies that §357(c) generally does not apply to consolidated intercompany transactions.
What it means for you
Card payment remains possible but the fee is borne by the payer — compare with direct debit before paying large balances.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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