The IRS announced on November 6, 2026, that authorized tax professionals can now make certain payments for business clients through Tax Pro Account. For owners working with a tax professional, the update adds another way to handle a payment after reviewing the account and confirming what needs to be paid.
If your business has received a tax notice, start with its details. A payment decision should reflect the correct business, tax form, tax period and issue. An online payment option is most useful when those details have already been checked.
According to IRS release IR-2026-134, the expansion covers full or partial balance payments, amended-return payments, extension payments, proposed tax assessment payments and federal tax deposits.
Previously, professionals could view business-client balances and payment activity in Tax Pro Account but could not make business-client payments there. The IRS says professionals must have appropriate authorization for the client and tax matters involved. The announcement adds payment capabilities; it does not announce debt forgiveness or change how much a business owes.
Before discussing a payment, gather the notice, the relevant return and any existing payment confirmations. Put them together so you and your tax professional can work from the same information.
Identify the business named on the notice, the tax period involved and the action requested. Note any response date separately from internal bookkeeping deadlines. If the notice concerns a quarterly obligation, make sure your records identify the quarter rather than just the calendar year.
This preparation makes questions more specific. Instead of asking only why there is a balance, you can identify which reported amount, payment or account entry needs to be explained.
You may have a bank withdrawal or payment confirmation that appears connected to the balance on a notice. Bring that record to the review rather than assuming another payment is the next step.
Compare the amount, payment date, business identification details, payment type and tax period. Your working file should show what was submitted and what you are trying to reconcile. Keep the original notice, supporting records and follow-up notes together. An unexplained difference needs review; it is not proof that the IRS balance is wrong.
Tax Pro Account is the professional-facing service discussed in the announcement. Business Tax Account is a separate IRS service for eligible business users. Its available functions depend on the business type and the person's role.
Business Tax Account features can include balances, payment history, tax records and notices. Access is not identical for every business or every user. For example, the IRS currently says Business Tax Account is not available to LLCs filing as sole proprietors on Schedule C or Schedule F.
Ask your professional which records they can review and whether their authorization covers the particular matter. Having someone prepare a return and having the appropriate authorization for an account task are details worth confirming.
The IRS's general notice guidance says to read correspondence carefully, retain it and respond by the due date when a response is requested. If you disagree, follow the notice's dispute instructions and provide supporting information.
Keep that response work on your checklist while a payment question is being reviewed. Record who is responsible for each next step and when it needs attention. If you cannot pay the amount shown, explain that during the discussion rather than leaving the notice unanswered. Reviewing a payment question does not, by itself, extend a notice deadline.
A useful review packet can be simple: the notice, relevant returns, payment records, a short timeline and your questions. Include related correspondence so the review does not begin with only one page of a longer exchange.
The new Tax Pro Account capability gives authorized professionals another payment tool. A careful review can help distinguish a payment-record question from a balance that still needs to be addressed, and clarify the next step without promising a particular result.
Contact our team through this website to discuss your business tax notice, payment records and next steps.
This article provides general education, not individualized tax or legal advice. The appropriate action depends on the notice and your circumstances.