EFTPS for a Foreign-Owned LLC (2026 Guide)

EFTPS is the US Treasury's free system for paying federal taxes. A US LLC owned by someone outside the US can enroll, but the PIN arrives by US Mail at the address the IRS has on file, which is where most foreign owners get stuck.

What EFTPS is

The Electronic Federal Tax Payment System lets a business schedule and make federal tax payments from its bank account: payroll taxes, estimated tax, balances due on a return. It is free, and the IRS recommends it for recurring payments of any type.

Does your LLC need it?

Often not, if you are the sole foreign owner. A foreign-owned single-member LLC that files only Form 5472 with a pro forma Form 1120 usually has no federal tax to pay with that filing. EFTPS becomes relevant when the LLC:

• runs US payroll and pays employment taxes;
• has income effectively connected with a US trade or business;
• has elected to be taxed as a corporation; or
• is a partnership withholding tax for foreign partners.

How to enroll

1. Go to EFTPS.gov and choose enrollment as a business.
2. Enter the LLC's name and address exactly as the IRS has them.
3. Add the bank account the payments will come from.
4. Wait for processing: the IRS says new enrollments take up to 5 business days.

The PIN and the address problem

EFTPS sends the PIN by US Mail, in 5 to 7 business days, to the address of record the IRS holds for your LLC. If that is an old address, a registered agent that does not forward mail, or a foreign address with slow post, the PIN may never reach you.

Before enrolling, make sure the IRS has an address where you reliably receive mail. To change it, file Form 8822-B; a tax return with a new address does not update the record.

Making a payment

Log in, choose the tax form and period, and schedule the payment. Schedule it by 8 p.m. Eastern time the day before the due date for it to count as on time.

Alternatives to EFTPS

• Direct Pay for Business: pay from a bank account as a guest, with no enrollment or PIN.
• Business Tax Account: pays and shows balances, but signing in needs an SSN or ITIN, so most foreign owners cannot use it.
• Same-day wire through your bank, using the IRS Same-day Taxpayer Worksheet; your bank's fees and cutoffs apply.

Sources: IRS: EFTPS, EFTPS.gov, IRS: Payments. Checked 5 October 2026.