IRS online account guide: How to create an online IRS account for individuals or businesses

Both individuals and businesses can pay their taxes online by creating an IRS online account. An online account also allows you to view records and access certain other IRS services online, which is usually faster than visiting an IRS office or calling for help over the phone.

This guide will show you how to set up IRS accounts for individuals and businesses, as well as how to complete the ID.me verification process needed to access your IRS accounts. Keep reading to learn more.

What you will learn from this account setup guide

This guide will walk you through three important action steps you need to complete in order to set up an online IRS account so you can pay your taxes online:

1. How to create and verify an ID.me account. This is the first step to creating either an individual or business IRS online account, as the IRS uses the ID.me service to verify that you are who you say you are.
2. How to create an IRS account for individuals. This is an account for an individual taxpayer that you would use to pay your personal or jointly filed federal income taxes.
3. How to create an IRS account for businesses. This is an account that can be established by authorized users acting on behalf of certain entity types like a C corporation, S corporation or a sole proprietor with an EIN. Note that certain complex businesses, such as tiered entities, may not be able to establish an IRS online account yet.

You will also learn about key IRS online account features, how to troubleshoot account issues and best practices for involving your tax advisor in your IRS account.

Here’s what you need before creating an IRS online account

Creating an IRS online account involves two key steps. First, you need to verify your identity using ID.me (you’ll do this through the IRS website) and then second, set up your individual or business IRS account.

Before you start this process, use this checklist to make sure you have everything you need:

What you need	Why it matters
Personal email address you control long-term	Needed to create the ID.me Wallet and recover access later. Do not rely solely on an employer-controlled address.
Strong, unique password	Required for the wallet and reduces account-takeover risk.
At least one MFA method, preferably two	MFA is required; a backup method reduces lockout risk if a phone is lost or replaced.
Government-issued photo ID	Used for ID.me identity verification.
SSN or ITIN	Needed for IRS/ID.me identity verification; under-18 users cannot create an IRS ID.me account.
For business accounts: EIN, recent returns, K-1 or entity records as applicable	BTA activation and role registration depend on business type and role.

Figure 1. Visual reference generated for this report from official IRS and ID.me process descriptions. Visual generated with Microsoft Copilot.

Why you need a personal email address

The IRS states that creating an IRS.gov account through ID.me requires a personal email address, a unique password with at least eight characters and multifactor authentication protection. ID.me also instructs users creating a wallet to enter a personal email address and later confirm that email address.

ID.me work-authentication guidance explains the practical reason: ID.me asks for a personal email address to help ensure the user always has access to the account; a work email can be added later when work or business authentication is needed.

Recommended email approach

Follow these suggested email best practices when setting up your IRS account:

• Use a long-term personal email address that the taxpayer or authorized business user controls directly.
• Do not use only an employer-controlled email address for a personal IRS/ID.me credential. If you change jobs, lose network access, or your employer disables that mailbox, recovery becomes harder.
• For business or tax professional use, use the same ID.me wallet and add a work/business email to that wallet rather than creating a second wallet.
• Keep personal and work email addresses current in the wallet; ID.me allows multiple emails on the same wallet for business purposes.

How to create an ID.me account to verify your identity to the IRS

Before you can open an IRS account for either yourself as an individual or for a business, you need to create an ID.me wallet to verify your identity. To do this, go to IRS.gov and follow the steps below:

Step	Action	Notes
1	Start by going to IRS.gov, choosing “create account” and selecting the IRS account type you need, such as an individual online account or business tax account.	Always start by choosing the specific IRS account type you need, so the wallet connects to the correct IRS application.
2	Select “sign in or create account.” Then choose the ID.me “create an account” option.	If you already have an ID.me wallet, just sign in instead of creating another one.
3	Enter a personal email address and a strong password.	Double-check spelling before submitting; a typo can prevent email confirmation.
4	Confirm your email address.	Open the email from hello@id.me; if the button fails, use the confirmation code.
5	Set up MFA.	ID.me requires MFA; set up at least two MFA methods where possible.
6	Follow the IRS/ID.me prompts to verify identity.	Most users will choose the self-service option if available; a live video call is available when self-service is unavailable or fails.
7	Consent to share verified information with the IRS service.	After verification, you must allow ID.me to share your information with the IRS.

How to set up an individual IRS online account so you can pay your taxes online

If you are an individual taxpayer, you can create an individual IRS online account once you have verified your identity through ID.me. Here are the key steps to follow:

Step	Action	Notes for taxpayers and professionals
1	Go to the IRS individual online account page and select “Sign in or create account.”	Always use the official IRS.gov website rather than a search ad or third-party site.
2	Have photo identification ready if you are a new user.	The IRS page tells new users to have a photo ID ready.
3	Sign in with an existing ID.me wallet or create/verify one through the ID.me flow.	The ID.me setup steps above apply.
4	Consent to share verified identity information with the IRS.	This returns the user to the IRS account application.
5	Review profile settings.	Update email, choose eligible paperless notice preferences and consider email notifications.
6	Set up security and recovery safeguards.	Keep MFA current; consider getting an IP PIN through the account profile if appropriate.
7	Use the account for records, payments, notices, authorizations and other supported actions.	Even if your tax advisor is guiding you here, be sure to sign in yourself.

What can you do with an IRS online account for individuals?

You can use an individual taxpayer IRS account to pay taxes online, check the status of your return, view key tax information and more. Creating an account allows you to:

• View key tax return information such as adjusted gross income, access transcripts and access a tax compliance report.
• Check refund status and amended return status.
• View digital IRS notices and, for certain audits conducted by mail, view audit status.
• View available information return documents such as Forms W-2 and certain Forms 1099; IRS guidance says these documents are available as IRS receives them and are updated weekly.
• Make same-day payments or schedule payments from a bank account, view up to five years of payment history, and view pending or scheduled payments.
• Apply for, view, or revise payment plans, depending on the plan and account facts.
• View balances owed by tax year and access supported forms, including Form 4547 as described on the IRS page.
• Get an identity protection PIN (IP PIN), manage certain paperless preferences, receive email notifications, and view authorization requests.
• Approve and electronically sign power of attorney and tax information authorization requests from a tax professional.

How to set up an IRS online business tax account to pay business taxes online

Authorized users working on behalf of certain entity types, like a C corporation or an S corporation, can create an IRS online business tax account. Here are the key steps to follow:

Step	Action	Notes
1	Go to IRS.gov, select “create account,” and choose the business tax account option.	Always use the official IRS.gov website, not a third-party site or service.
2	Sign in with your existing ID.me wallet or create one using a personal email address.	Do not create separate personal and work wallets; each person can have only one ID.me wallet.
3	If creating a business tax account for your employer, add and confirm a work or business email address to the same ID.me Wallet.	ID.me says to add the business email to your existing wallet for IRS business services.
4	Complete ID.me identity verification and consent to share information with the IRS application.	Use the steps described earlier in this guide.
5	Select or activate the business/entity available to the user.	Access depends on entity type and role.
6	For S and C corporation access as a designated official (DO). Register for the role when prompted and complete IRS-required activation/revalidation steps.	IRS has described DOs as persons legally able to bind the corporation and current employees who received a W-2 for the most recent tax-filing year; DOs must revalidate annually.
7	Add designated users only as needed.	A designated official or sole proprietor can authorize designated users for specific tax periods/forms and payment permissions.
8	Review account features and verify the business name/address, balances, notices, transcripts and payments.	Features vary by business type and role.

Figure 2. Visual reference generated for this report from official IRS Business Tax Account role and feature descriptions. Visual generated with Microsoft Copilot.

What types of businesses or entities can create an IRS online business tax account?

The IRS allows authorized representatives of certain entity types to securely access and manage federal tax records and information online. As of the IRS Summer 2026 fact sheet and related IRS release, the following entities can create an online business tax account:

• Sole proprietors with an EIN
• Individual partners or shareholders with SSN/ITIN and a Schedule K-1 on file
• S corporations
• C corporations
• Federal/state/local governments
• Indian tribal governments
• Tax-exempt organizations

However, certain complex businesses, like tiered entities, may not be able to set up an online account at this time.

Designated official and designated user roles: What’s the difference?

When you create an online IRS business taxpayer account, you can assign account users to one of two types of user roles: designated officials and designated users. Here are the key distinctions between these two roles:

Role	Can do	Cannot / limits
Designated official	Access all account details; act on behalf of the entity in the account; add and manage designated users; remove another designated official.	Must satisfy eligibility/registration rules and annual revalidation requirements.
Designated user	Access specific tax periods authorized by the designated official; view and/or make payments related to authorized tax forms.	Cannot manage access or accept/reject authorization requests.

What can you do with an online IRS business tax account?

You can use an online IRS business tax account to make payments, view tax records and more. Opening an online account allows you to:

• View and make payments toward a balance due, including current-year return balances, late payments for prior years, and federal tax deposits.
• Schedule payments up to one year in advance and cancel scheduled payments.
• View recently processed payments, including payments made through EFTPS, wire transfers, checks or money orders, and see whether payments were returned or refused.
• Store multiple bank accounts in an online wallet to manage business tax payments.
• Request a tax compliance check.
• View the business name and address on file with the IRS.
• Give account access to eligible employees of the business through designated user permissions.
• View and download transcripts for various payroll, income, and excise tax returns; the IRS separately lists transcript types including tax return, tax account, record of account, and entity transcript.
• View and download certain digital IRS notices; the Summer 2026 IRS materials describe an expanding digital notice library.
• Download an EIN verification notice, Notice CP575, which the IRS states can be used instead of Letter 147C at banks and financial institutions.
• Submit payments for an offer in compromise if eligible.

IRS online accounts for individuals and businesses: key feature differences

What is the difference between the features available on IRS individual and business tax accounts? Here’s what to know:

Feature area	Individual online account	Business tax account
Identity/sign-in	ID.me required for most IRS.gov access; taxpayer must be 18+ and verify identity.	ID.me required for business users; same wallet can add work/business email.
Records/transcripts	AGI, transcripts, wage and income information, information return documents and tax compliance report.	Payroll, income, excise, tax account, record of account and entity transcript access as available by role/entity.
Payments	Make/cancel payments, see up to five years of payment history and view pending/scheduled payments.	Make balance due payments, federal tax deposits, schedule/cancel payments and view processed payment history.
Notices	View select digital notices; not all notices are available online.	View and download certain digital notices; library expanding.
Authorizations	Approve POA/TIA requests from tax professionals; view some lender authorization requests.	Authorized roles can manage access; BTA materials include IVES/lender authorization capabilities for certain users.
Profile/security	Go paperless for certain notices, email notifications and IP PIN.	Business name/address view; designated official/designated user access model; annual/semiannual validation rules.

Common IRS online account troubleshooting issues

Here are the top troubleshooting issues you may encounter, along with recommended solutions:

Issue	Likely cause	Recommended response
ID.me confirmation email missing	Spam/junk filtering, expired link, wrong email, too many requests.	Check spam/junk, add hello@id.me to contacts, use the six-digit code, request a new link, wait between requests or restart with the correct email.
Forgot password or social sign-in no longer works	ID.me says social account sign-in is no longer supported for wallet access.	Reset the ID.me password and sign in with email/password.
MFA lockout	Lost phone, changed phone number, app problem or missing recovery code.	Start the MFA recovery process, confirm wallet ownership, then set up a new MFA method within 30 minutes.
Duplicate wallet/existing wallet message	The user already verified identity with a different wallet.	Use the email hint to sign in to the verified wallet; merge only if ID.me presents a merge wallets option.
Document upload/camera issue	Camera permissions blocked, old browser, broken text link, unsupported file type unclear ID image.	Allow camera access, clear cache/cookies, update browser, try Chrome or Firefox, use accepted file types (.jpeg, .png, .pdf) or restart verification.
Self-service verification fails	Photo ID, video selfie, public-record match or technical problem.	Use the offered short video call or extended video call path.
E4301/E4302/E4303 error	ID.me says these usually occur when personal information does not match public records, such as name, phone, or address changes.	Select retry, review/edit displayed information and try verification again.
IRS individual account says service unavailable	IRS FAQ says this may reflect a system failure or error retrieving data.	Try available account options such as get transcript or payment Activity if present, and try again later.
Not all IRS notices appear online	IRS says only select notices are available online and some notices are legally required to be mailed.	Continue monitoring postal mail and keep paper notices.
Transcript shows “No record of return filed”	Return or third-party information may not yet be processed or received by IRS.	For business transcripts, IRS says to allow 2-3 weeks after e-filing and 6-8 weeks after paper filing before requesting.
Business user cannot access expected entity/features	BTA access depends on business type, role, form/tax period, and permissions.	Check entity-specific BTA eligibility and role permissions; have a Designated Official or sole proprietor manage access if applicable.
Designated official loses access	Annual revalidation was not completed.	Revalidate by the IRS deadline; if missed, request access again as a designated official or other user type.

Best practices for protecting your IRS online account when working with a tax advisor

If you are working with a professional tax advisor on your individual or business taxes, be sure to follow these best practices to protect your online IRS account:

• Your tax professional should not create, control, or retain your ID.me or IRS login credentials. The IRS has stated that only the taxpayer should log into their account and credentials should never be shared.
• A tax professional may assist you, side-by-side by explaining the steps, but you will need to enter your own password, MFA codes, SSN/ITIN and identity information.
• Tax professionals should use their Tax Pro Account, Forms 2848/8821 or appropriate IRS authorization workflows for professional access rather than using a client’s personal login.
• For business clients, distinguish between business tax account roles and professional authorization. A business tax account is for business owners/authorized users; tax professionals should use authorized practitioner channels when acting as representatives.
• Before starting a business tax account, a tax professional may need to help you identify the correct authorized person, entity type, EIN, recent IRS records, role and whether designated official or designated user access is needed.
• Tax professionals should encourage two MFA methods and a documented account recovery plan kept by the client or business, not by the tax professional.
• Tax professionals generally will advise you to use secure channels for personally identifiable information (PII) and not to place SSNs, ID images, passwords or MFA codes in ordinary email or internal tickets.
• Your tax professional may remind you that online IRS data, such as transcripts, may not include every notice, all state/local information or very recent filings/payments.

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