On November 6, 2026, the IRS issued IR-2026-134, announcing that authorized tax professionals can now make certain payments on behalf of their business clients through Tax Pro Account.
Previously, professionals could view business clients’ balances and payment activity in the service but could not make payments for them there. The expansion adds payment capabilities to the same online service used to view client information and manage authorizations.
Which Business Payments Are Included?
The IRS announcement lists five payment categories that authorized professionals can now handle for business clients:
- Full or partial balance payments.
- Amended return payments.
- Extension payments.
- Proposed tax assessment payments.
- Federal tax deposits.
These are payment capabilities, not new deductions or relief from an existing tax obligation. The release does not announce a change to filing or payment deadlines. Do not treat making a payment as confirmation that a required return or other document has been filed.
Appropriate Authorization Is Still Required
The IRS says the professional must have the appropriate authorization for the client and the tax matters involved. Having a preparer or an existing relationship with a tax professional does not, by itself, establish that the professional can make every payment through this service.
Before arranging a payment, confirm with your professional which client account, tax type and period it concerns, and whether their authorization covers the task. Keep the payment confirmation with the related tax records rather than assuming that a discussion about paying means the payment has been completed.
Business Payment Features Are Not the Same as Individual Payment Plans
Tax Pro Account also lets professionals manage authorization relationships and view certain information for individual and business clients. The announcement separately lists the ability to create and revise payment plans for individual taxpayers. It does not announce that this payment-plan feature has been extended to business clients.
Use the official Tax Pro Account information page to check current features and requirements. A feature for individual taxpayers should not be assumed to apply identically to a business account.
Why It Matters for Schedule C Filers
For a sole proprietor working with a tax professional, the practical step is to ask which IRS account and payment method apply to the particular obligation. Filing Schedule C does not, by itself, establish that a payment belongs in a business-client workflow.
Organized records can help you and your preparer distinguish business activity, tax balances and payments already made. The new service option does not replace those records or a review of your circumstances.
Simple-C helps Schedule C filers organize business income, expenses and supporting records. It does not authorize a representative, make IRS payments or replace professional advice.
This article provides general information, not tax or legal advice. IRS online features and authorization requirements can change. Confirm current IRS guidance and consult a qualified professional about your account and payment obligations.