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TREAS/IRS RIN: 1545-BP66 Publication ID: Fall 2023 
Title: Payment by Credit Card and Debit Card 

Prior to passage of The Taxpayer First Act (TFA), IRC 6311(d) allowed the IRS to enter into contracts related to receiving tax payments by debit card or credit card but prohibited the IRS from paying a fee under such contract. The current regulations reflect this prohibition. The TFA amended section 6311(d) to allow the IRS to pay a fee under a contract related to receiving tax payments by debit or credit card so long as the fee is recouped from the taxpayer.

These regulations remove the prohibition on paying a fee under such a contract, remove the prohibition on charging the tax payer a fee, specifies that the reimbursement fee received from the taxpayer is not a tax and is not eligible for refund or credit under section 6402, specifies that the error resolution procedures in the regulation apply to the reimbursement fee, and requires the Commissioner to seek to minimize the amount of the fee paid under such a contract.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301.6311-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6311   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-120137-19 (NPRM) Drafter attorney: Alicia Goldstein (202) 317-6832 Reviewer attorney: Mitchel Hyman (202) 317-5436 Treasury attorney: Jarrett Jacinto (202) 997-5410 CC:PA:B4
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Alicia E. Goldstein
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5535,
Washington, DC 20224
Phone:202 317-6832
Fax:202 317-5236