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Starting 2026*, all individual taxpayers must use one of these options. If you currently use EFTPS to make your tax payments, we encourage you to transition to IRS Direct Pay or IRS Online Account for β¦ What Is a Taxpayer? A taxpayer is an individual or business required to pay taxes to government authorities. Tax obligations are managed by the IRS at the federal level in the U.S., as well β¦ Taxpayers can be classified into two major categories β individual and corporation. A corporation is a legal entity that is separate from the owners for tax purposes.
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