The Internal Revenue Service today announced that authorized tax professionals can now make certain payments on behalf of their business clients through Tax Pro Account.
The expansion allows tax professionals to complete more routine client payment tasks through the same secure online service they use to view client information and manage authorizations. Tax professionals previously could view business clients’ balances and payment activity in Tax Pro Account but could not a make payment on their behalf.
“Expanding online services that enable tax professionals to do more for their clients advances the goal of making the IRS a digital-first agency,” said IRS Chief Executive Officer Frank J. Bisignano. “For taxpayers who rely on tax professionals, this change will save time and make it easier for them to meet their tax obligations.”
Make payments for business clients
Through Tax Pro Account, authorized tax professionals can now make the following payments on behalf of business clients:
- Full or partial balance.
- Amended return.
- Extension.
- Proposed tax assessment.
- Federal tax deposit.
Tax professionals must have the appropriate authorization for the client and tax matters involved.
About Tax Pro Account
Launched in July 2021, Tax Pro Account provides tax professionals with a secure online service that allows them to:
- Manage authorization relationships with taxpayers.
- Link or request individual CAF numbers and link business CAF numbers.
- View taxpayer information such as balance due, payment activity and audit status for individual clients, and balance due and payment activity for business clients.
- Make payments on behalf of individual and business taxpayers.
- Create and revise payment plans on behalf of individual taxpayers.
For more information, visit Tax Pro Account.
Authorized tax professionals can now initiate and submit certain tax payments directly on behalf of their business clients within Tax Pro Account. Previously, the portal only allowed tax pros to view a business client’s balance due and payment history, without the ability to submit payments.
Authorized tax professionals can submit five specific types of payments for business clients:
Full or partial balance payments
Amended return payments
Extension payments
Proposed tax assessment payments
Federal tax deposits
Tax professionals must hold an active, valid authorization—such as an approved Power of Attorney (Form 2848) or Tax Information Authorization (Form 8821)—recorded on the Centralized Authorization File (CAF) that covers the specific business client and the relevant tax matters and periods. Additionally, their CAF number must be linked to their Tax Pro Account.
No. While tax professionals can now submit direct payments for both individual and business taxpayers, the ability to create and revise payment plans inside Tax Pro Account remains available only for individual taxpayers.
Launched in July 2021, Tax Pro Account serves as an all-in-one digital portal where tax professionals can manage client authorization relationships, request or link individual CAF numbers, link business CAF numbers (and manage authorized firm employees under a business CAF), view client balances, payment activity, and audit statuses (for individuals), and withdraw active authorizations in real time.
Suresh holds a Master of Commerce (M.Com) degree and is a dedicated personal finance researcher and writer. Combining his advanced academic background in commerce with deep industry research, he covers complex topics like taxation, banking systems, credit analysis, and personal finance strategies. As the founder of Tax Assistant (taxassistant.org), Suresh is committed to translating complicated financial guidelines and economic data into simple, accurate, and actionable educational resources for everyday readers.
