The IRS is moving to a digital-first service model. To that end, the IRS has been developing many online tools for taxpayers and tax professionals.
Both individual and business taxpayers now have online accounts and standalone tools on IRS.gov to obtain their tax information and to interact/resolve issues with the IRS.
All IRS online accounts and many of the tools require the taxpayer to authenticate their identity. The IRS uses a third-party credentialing service provider, ID.me,, to verify taxpayer identities and log in to IRS accounts.
Some of the most common IRS accounts and online tools are the following:
| Online Tool (Link) * = ID.me authentication required | Purpose |
| *Your online account https://www.irs.gov/payments/your-online-account | Individual taxpayers: obtain tax account information/interact with IRS |
| *Business tax account https://www.irs.gov/businesses/business-tax-account | Sole prop with EIN, S corp. shareholder, partnership partners taxpayers: obtain tax account information/ interact with IRS |
| Get Your Tax Record https://www.irs.gov/individuals/get-transcript | Obtain IRS transcripts (can request to last 3 years’ return and account transcripts by mail) |
| *Get an Identity Protection PIN (IP PIN) https://www.irs.gov/identity-theft-fraud-scams/get-an-identity-protection-pin | Request an IP PIN to protect from refund fraud or retrieve an IP PIN to file electronically |
| *Identity Verification Service https://www.irs.gov/identity-theft-fraud-scams/identity-and-tax-return-verification-service | Verify identity online to release a tax return refund after receiving IRS Letter 5071C/5747C/6331C/5447C |
| Where’s my refund? https://www.irs.gov/refunds | Check on status and delivery of refund |
| IRS Direct Pay https://www.irs.gov/payments/direct-pay | Make a payment through ACH debit from a bank account for 1040/related individual account payments |
| Where’s my amended return? https://www.irs.gov/filing/wheres-my-amended-return | Check on status and acceptance of amended return for current and three prior tax years |
| *Online Payment Agreement https://www.irs.gov/payments/online-payment-agreement-application | Set up a payment plan, extension to pay, or change an existing plan. |
In the future, most IRS online interaction will go through their individual online account.
Setting up Access to an IRS Online Account or Tool
Access to most IRS online tools and accounts, including the individual taxpayer online account, requires that the taxpayer authenticate their identity and set up an account. The IRS uses a commercial credentialing service provider to authenticate and create IRS account access. ID.me is the current provider of the authentication and account access. The IRS will consider other credentialing service providers in the future (Login.gov, etc.)
The ID.me platform is required to have access to IRS accounts as of May 16, 2023. The steps to create an online account:
Step 1: Go to any IRS online tool home page and select “create an account”. For example, go to “Your Online Account” home page at www.irs.gov/payments/your-online-account and select “create an account” from the sign in page:
Step 2: Use your email as a login and confirm your email address: you will work with the ID.me platform directly to authenticate your identity and set up the account.
Step 3: ID.me with allow you to use your cell phone to set up multi-factor authentication and to facilitate authentication through your phone:
Step 4: Select an option to authenticate your identity: most taxpayers use their phone/computer (self-service). There is a video chat option that can be used for international taxpayers and those who have issues with the self-service option.
Step 5: Self-service identity verification: you will use your phone/computer to take a “selfie” and a picture of your government ID. ID.me will verify your credentials for authenticity.
Step 6: Complete verification: you will link the ID.me account to your taxpayer identification number (SSN) and verify your information. This step authorizes access to your IRS digital accounts and tools through ID.me.
Taxpayer Online Account
The primary online tool for taxpayers is the IRS’ Taxpayer Online Account. There are two types of taxpayer online accounts: individual and business.
The individual online account requires ID.me to access the account and its features. Currently, the account allows a taxpayer to:
- Account status, including amount owed to the IRS
- Balances owed, by year
- Create a payment plan or extension to pay
- Make a payment
- Review payment activity
- View your IRS records (IRS transcripts)
- See copies of select IRS notices
- View and approve authorizations for third-parties to represent and/or receive your tax information
- Use secure messaging
- Get notifications on certain account actions
Here is a view of your online account features:
Login into “Your Online Account” at IRS.gov using your ID.me credentials:
Account home: shows account status, current payoff amount, and quick access to payments, records, and notifications.
Account balance: shows account balances, by year, with detail:
Payments: can start to make a payment using IRS Direct Pay tool or set up an IRS payment plan (up to $50,000 owed) or an extension to pay (up to $100,000 owed).
Payment activity: including pending, scheduled, completed, and returned payments for the past 5 years.
Tax records: summary of the current year return processed, other important information about refunds and payments, and access to your IRS records (i.e., transcripts):
Tax records selection: allows you to open the “get transcript” tool to access certain IRS transcripts.
- Return transcript: current and past three years
- Record of account: current and past three years
- Account: past 5 years
- Wage/Income: current and past 9 years
Notices and letters: the IRS will show select copies of notices and letters. The IRS has over 3,000 different types of notices/letters. The online account will have some of the more common IRS notices:
1. CP01A We Assigned You an Identity Protection Personal Identification Number (IP PIN)
2. CP14I Return Filed – Initial Balance Due Notice – Individual Retirement Account File (IRAF)
Taxes or Penalties
3. CP21A Data Processing Adjustment Notice, Balance Due of
4. CP60 We Removed a payment Erroneously Applied to Your Account. – Balance Due
5. CP62 Notice of Credit Transfer – We Credited Your Account
6. CP521 Monthly Installment Agreement (IA) Payment Reminder
7. CP14 Balance Due, No Math Error
8. CP14H Owed Minimum Essential Health Coverage Payment (Shared Responsibility Payment)
9. CP39 Overpaid Taxes Applied to Your Balance Due from a Secondary Social Security
Number (SSN)
10. CP49 Overpayment Adjustment – Refund Applied to Other Liabilities
11. CP501 Individual (IMF) Balance Due – First Notice
12. CP05A We’re Holding Your Refund Until We Finish Reviewing Your Tax Return
13. CP32 We Sent You a Replacement Refund Check to Replace the One That Expired
14. CP508C Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the U.S. Department of State
15. CP563C Adoption Taxpayer Identification Number (ATIN) Request Rejected – We Couldn’t Process your Application Information
16. CP621 Spanish Installment Agreement Reminder Notice
17. CP701S We Received Your Form 14039 or Similar Statement for Your Identity Theft Claim (Spanish)
18. CP304 IVES Request for Tax Information Documents or Transcripts of Tax Accounts
19. CP304A RAIVS/IVES Additional Action Needed
20. CP603 IMF 2nd Notice – Balance Due – Spanish
21. CP601 IMF 1st Notice – Balance Due Spanish
22. CP503 IMF 2nd Notice – Balance Due
23. CP05 We’re Holding Your Refund
24. CP01R We Are Unable to Process Your Tax Return
25. CP01H Return Submitted with Locked SSN
26. CP01L We locked your Federal Tax Account as Requested
27. CP080 Unfiled Tax Return – Credit on Account
Authorizations: taxpayers can sign an authorization that is initiated by a third-party. An authorization (power of attorney or tax information authorization) allows a third- party to work directly with the IRS on your behalf and obtain your confidential tax information.
Profile: taxpayers can view their IRS secure messaging notes, see their current name, address, and email address, as well as make changes to their bank accounts used to pay the IRS. They also can set up email notifications. The IRS will add more features in the future including ability to change your address online.
