{"abstract":"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.","action":"Final rule.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/10/19/2026-21267.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"301","title":26}],"citation":"91 FR 65980","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These final regulations are effective on October 19, 2026.","disposition_notes":null,"docket_ids":["TD 10060"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2026-10-19","updated_at":"2026-10-19T09:03:08.237-04:00","comment_url":"https://www.regulations.gov/commenton/IRS_FRDOC_0001-2428","allow_late_comments":false,"id":"IRS_FRDOC_0001-2428","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS_FRDOC_0001","title":"Agreements for Payment of Tax Liabilities in Installments."}],"document_number":"2026-21267","effective_on":"2026-10-19","end_page":65982,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/10/19/2026-21267.xml","html_url":"https://www.federalregister.gov/documents/2026/10/19/2026-21267/regulations-regarding-payment-of-tax-by-commercially-acceptable-means","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-21267?publication_date=2026-10-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-10-19/2026-21267/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":272,"last_updated":"2026-10-20 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-10-19/pdf/2026-21267.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-21267.pdf?1792154713","publication_date":"2026-10-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/10/19/2026-21267.txt","regulation_id_number_info":{"1545-BP66":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BP66/payment-by-credit-card-and-debit-card","title":"Payment by Credit Card and Debit Card","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BP66&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BP66"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS_FRDOC_0001","supporting_documents_count":0,"docket_id":"IRS_FRDOC_0001","document_id":"IRS_FRDOC_0001-2428","regulation_id_number":null,"title":"Agreements for Payment of Tax Liabilities in Installments.","checked_regulationsdotgov_at":"2026-10-20T12:55:05Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":65980,"subtype":null,"title":"Regulations Regarding Payment of Tax by Commercially Acceptable Means","toc_doc":"Regulations Regarding Payment of Tax by Commercially Acceptable Means","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":91}