The IRS Just Upgraded Your Business Tax Account: Notices, Installment Payments & EIN Verification Online

Secure dark-mode IRS business tax dashboard on a precise tax workstation

Executive Summary for the Taxpayer: The IRS has expanded its Business Tax Account so eligible businesses and organizations can view more digital notices, manage certain existing payment plans, submit eligible Offer in Compromise payments, and download a CP575 EIN verification notice online. These tools do not replace your obligation to file, pay, monitor IRS correspondence, or respond to notices on time, but they can make ordinary federal tax administration faster and easier. IRS IR-2026-87

Your business just got a better dashboard

For many small-business owners, an IRS issue begins with a practical problem: a bank requests EIN confirmation, a payment-plan balance is unclear, or a notice arrives after the person responsible for the mail has already moved on to the next task. The 2026 Business Tax Account expansion gives eligible users a secure online location to review more federal tax information and complete several transactions without relying exclusively on paper correspondence or telephone assistance. IRS IR-2026-87

The account is not a replacement for a tax professional, payroll system, bookkeeping records, or formal IRS representation. It is an administrative tool that can help an owner, bookkeeper, or authorized employee identify account activity earlier and maintain a more reliable compliance process.

For a startup, 1099 worker, landlord, S corporation, partnership, or established small business, the most useful improvements are concentrated in four areas:

Digital IRS notices
Existing installment agreement payments
EIN verification
Eligible Offer in Compromise payments

The primary keyword for this update is IRS Business Tax Account. Related issues include digital IRS notices, EIN verification, and installment agreement payments.

The three new features that matter most

Abstract digital IRS notice library displayed on a symmetrical slate-white tablet

1. View more digital IRS notices

The IRS is expanding the library of notices available through Business Tax Account. Recently added examples include CP081B, “We May Have a Refund for You”; CP211A, confirming approval of an extension of time to file; and CP134R, concerning a federal tax deposits discrepancy and a refund. IRS IR-2026-87

Digital access is useful only if someone reviews the account consistently. Assign a responsible person to check the account at least weekly and preserve copies of notices with the business’s tax records.

When a notice appears, record:

Notice or letter number
Tax period
Date issued
Response deadline
Tax form involved
Amount assessed or refunded
Documents needed for a response

A digital notice still carries consequences if ignored. The online format does not extend a statutory deadline or eliminate penalties that may apply under the Internal Revenue Code. IRC §§ 6651, 6656

2. Make payments toward an existing installment agreement

Authorized users can view the balance and other details of an existing business payment plan and make payments toward that plan through Business Tax Account. The account also supports other federal tax payments, payment scheduling for eligible business days up to one year in advance, payment-history review, and stored bank-account information through an online payment wallet. IRS IR-2026-87

This feature is primarily a payment and account-management improvement. It should not be treated as permission to skip a required installment, payroll tax deposit, or current filing obligation.

Before sending a payment, confirm:

The payment plan’s current balance
The payment due date and amount
The correct tax period
The bank account being used
Whether a payment has already been scheduled
Whether any prior payment was returned or refused

Interest may continue to accrue on unpaid tax, and a payment plan can be placed at risk if the taxpayer fails to remain current on new filing and payment obligations. IRS Administrative Penalty Relief

3. Download an EIN verification notice

Designated officials can now download Notice CP575 from the Business Tax Account under Tax Records. The CP575 serves as a substitute for the earlier CP575A–J notice series and Letter 147C for confirming an Employer Identification Number with banks and financial institutions. IRS Business Tax Account

This can be especially helpful when a business is:

Opening a business checking account
Applying for a loan or line of credit
Establishing a merchant-services account
Registering with a government agency
Responding to a bank’s compliance request
Correcting an EIN mismatch in a financial record

The downloaded document should be stored securely. An EIN is sensitive business information, and it should not be sent through an unprotected channel when a bank or lender provides a secure upload portal.

An additional payment option: accepted Offers in Compromise

Eligible taxpayers can also submit payments for an accepted Offer in Compromise through Business Tax Account. An Offer in Compromise is a formal IRS settlement process that may allow a taxpayer to resolve certain tax liabilities for less than the full amount owed when applicable statutory and administrative requirements are satisfied. IRS IR-2026-87

The online payment feature does not mean that every taxpayer qualifies for an Offer in Compromise or that an offer has been accepted. Keep the acceptance terms, payment schedule, and proof of every payment with the business’s tax-resolution file.

How to set up an IRS Business Tax Account

Secure online tax payment timeline on a dark-mode business tax workstation

The registration process has two separate components: authentication and authorization. Authentication confirms who you are; authorization establishes your relationship with the business and determines what information you may access. IRS Business Tax Account

Use this process:

Go to the IRS Business Tax Account page and select the sign-in or account-creation option.
Create or use your personal IRS profile.
Complete identity verification through ID.me using a government-issued photo identification document and an SSN or ITIN.
Register as the business’s Designated Official when eligible.
Provide the business EIN, information from the most recent federal tax return, and the business address currently on file with the IRS.
Complete the IRS activation process, including the activation PIN mailed to the business address when required.
After access is finalized, authorize eligible employees or bookkeepers as Designated Users.
Renew the Designated Official role annually when the IRS requests renewal.

A corporation’s Designated Official generally must be an officer or managing member, a current employee who received a W-2 for the most recent tax filing year, and someone authorized to legally bind the entity. Partnerships, tax-exempt organizations, government entities, and Indian Tribal Governments have separate role requirements. IRS Manage Access in Business Tax Account

Who can access the account

Current BTA availability includes:

Sole proprietors with an IRS-issued EIN, subject to IRS registration requirements
S corporations
C corporations
Partnerships, including qualifying access for individual partners
Individual shareholders with the required Schedule K-1 relationship
Federal, state, and local government entities
Indian Tribal Governments
Tax-exempt organizations

An important limitation applies to LLCs. An LLC filing as a sole proprietorship on Schedule C or Schedule F is not yet generally available for BTA access in that capacity, while an LLC filing as an S corporation or partnership may qualify under the applicable entity rules. IRS Business Tax Account

What this means for your business

The practical benefit is not simply convenience. A reliable BTA process can reduce the time between an IRS action and your business learning about it.

Use the account to:

Confirm the business name and address on IRS records
Review account balances by tax year
View payment history, including certain EFTPS, wire, check, and money-order activity
Download available payroll, income, and excise-tax transcripts
Review digital notices and letters
Obtain CP575 for banking and lending requests
Monitor payment-plan activity
Authorize appropriate employees without sharing personal login credentials

The IRS states that its customer-service representatives cannot access the contents of your Business Tax Account. A tax professional may be authorized separately to represent you before the IRS through a power of attorney or other appropriate authorization. IRS Business Tax Account

Two other 2026 rules to keep on your radar

AEP: Automatic Exemption from Penalty

The IRS is transitioning from First Time Abate to a new Automatic Exemption from Penalty process beginning in summer 2026. AEP may prevent certain failure-to-file, failure-to-pay, and failure-to-deposit penalties from being assessed during original return processing when the taxpayer meets the requirements. IRS AEP Guidance

AEP consideration generally requires:

Timely filing of the same return type for the prior three tax years, or 12 consecutive quarters for quarterly filers
Payment of tax due for those prior periods
No penalty assessed during the lookback period, except an estimated-tax penalty or a penalty later abated for reasonable cause or IRS error
For business taxpayers, no failure-to-deposit penalty waived four or more times during the lookback period
No failure-to-deposit penalty arising from EFTPS avoidance

The IRS lists Forms 1040, 1065, 1120, 940, 941, 943, 944, 945, and CT-1 for AEP consideration. The relief applies to eligible 2025 tax-year returns and 2026 quarterly returns, subject to the transition rules and individual eligibility requirements. IRS AEP Guidance

AEP does not apply to every penalty or filing. Exclusions include event-based or infrequently filed returns, Daily Delinquency Penalties, information-return penalties dependent on another filing, accuracy-related penalties, and other penalties outside the program. AEP is automatic only when the taxpayer qualifies; it is not a general waiver for every late filing. FS-2026-12

“No Tax on Overtime” is a deduction, not an exemption

The One Big Beautiful Bill Act created an above-the-line federal income-tax deduction for certain qualified overtime compensation. It does not make overtime wages disappear from gross income and does not generally eliminate federal income-tax withholding, Social Security tax, or federal unemployment tax. FS-2026-13

Qualified overtime generally means the premium portion required under Section 7 of the Fair Labor Standards Act, rather than the entire time-and-a-half payment. Overtime paid only because of state law, a contract, an employer policy, or voluntary terms may not qualify for the federal deduction. 29 U.S.C. § 207

For tax year 2026, employers must separately report qualified overtime compensation on Form W-2, Box 12, Code TT. The reported amount is not necessarily the amount the employee ultimately deducts because the deduction is limited to $12,500 per individual return, or $25,000 for a joint return, and begins to phase out above the applicable modified-adjusted-gross-income thresholds. FS-2026-13

Employees may submit an updated Form W-4 if they want withholding adjusted for an expected deduction. Employers should maintain payroll records that identify FLSA overtime hours, the regular rate, and the qualified premium calculation. FS-2026-13

Brick Taxes To-Do by December 2026

Digital EIN verification document on a precise navy and charcoal tax workstation

Add these items to your year-end compliance calendar:

Set up BTA: Complete ID.me verification, confirm the business address, and finalize Designated Official access.
Assign account responsibility: Choose a person to review digital IRS notices weekly.
Check AEP eligibility: Review the prior three annual returns or 12 quarterly returns, payment history, penalties, deposits, and EFTPS activity.
Review payment plans: Confirm installment agreement balances, scheduled payments, and current filing obligations.
Reconcile digital notices: Save notices and match them to the bookkeeping and tax-resolution file.
Verify EIN documents: Download CP575 and provide it through secure portals when banks, lenders, or government agencies request EIN confirmation.
Review overtime classification: Confirm which workers are FLSA overtime-eligible and separate the premium portion required by federal law.
Prepare payroll reporting: Coordinate with your payroll provider for 2026 Form W-2 Box 12, Code TT reporting and any required Form W-2c corrections.
Do not assume relief: Continue filing, depositing, and paying on time even if AEP might later prevent certain penalties.

Brick Taxes LLC can help review your business tax account, analyze penalty-relief eligibility, coordinate bookkeeping and payroll questions, and respond to IRS notices. Matthew Jones is an IRS Enrolled Agent federally authorized to represent taxpayers before the IRS in audits, collections, appeals, and other federal tax matters.

To discuss your situation, use the Brick Taxes contact page, review business and tax services, or review the Brick Taxes pricing page. You may also call 732-540-1040.

Official Authorities Referenced

Disclaimer: This article provides general educational information based on IRS materials available in August 2026. It is not a substitute for reviewing your specific tax records, IRS notices, payroll system, entity classification, or applicable federal and state law. IRS FAQs are administrative guidance and may be updated; the Internal Revenue Code, Treasury Regulations, and other controlling authority govern your tax liability.