On August 6, 2026, the IRS announced new and expanded features for Business Tax Account users through IRS IR-2026-87. <cite index="22-1">The announcement gave eligible businesses and organisations more ways to view digital notices, make payments, and access and manage federal tax account information online.</cite>
The announcement was made by IRS Chief Executive Officer Frank J. Bisignano, who stated that <cite index="26-1">"Business Tax Account is a key part of the agency's digital first initiative" and that "by expanding online self-service options, BTA makes it easier for eligible businesses and organizations to manage their federal tax obligations securely and conveniently online without making a phone call or traveling to a physical office."</cite>
The timing is directly relevant for corporate tax teams. September 15, 2026 is 28 days away. That is the Q3 2026 estimated corporate income tax payment deadline under IRC Section 6655. Companies that underpay estimated taxes face penalties computed at the federal short-term rate plus three percentage points, regardless of whether the underpayment was accidental. The BTA's expanded payment features, digital notice library, and payment scheduling tools are tools that should be configured and operational before the September 15 deposit.
This post covers what the August 6 BTA expansion includes, why each feature matters for corporate tax teams specifically, how the expanded BTA interacts with Q3 OBBBA provision calculations, and what configuration steps must be completed before September 15.
What Is the IRS Business Tax Account and Who Uses It?
The IRS Business Tax Account is an online self-service platform that allows authorised users of certain business entity types to securely access and manage their federal tax records and information. <cite index="26-1">The platform was introduced in October 2023 and the IRS has been semi-regularly updating it with new features to help taxpayers manage their tax obligations online and reduce the need for paper-based processes.</cite>
<cite index="27-1">An April 2026 expansion extended BTA access to partnerships, tribal governments, tax-exempt organisations, and governmental bodies</cite>, substantially broadening the universe of entities that can use the platform.
The confirmed entity types currently eligible for BTA include: C corporations, S corporations, partnerships, tax-exempt organisations, governmental bodies, and tribal governments with an EIN on file with the IRS. Sole proprietors and individuals use the separate Individual Online Account rather than the BTA.
The BTA is accessed through IRS.gov using identity-verified credentials. The platform requires a designated official (typically a corporate officer or equivalent) to set up the initial account. Once established, the designated official can grant access to eligible employees of the business through the multi-user access feature.
The key distinction from EFTPS (the Electronic Federal Tax Payment System): EFTPS is a payment-only platform that handles federal tax deposits including estimated tax payments. BTA is a broader account management platform that now includes payment functionality alongside notice viewing, transcript access, tax compliance checks, and EIN management. For corporate tax teams that currently use EFTPS exclusively, the August 6 BTA expansion adds functionality that complements rather than replaces EFTPS.
What New Features Did IR-2026-87 Add on August 6, 2026?
<cite index="28-1">The summer 2026 update adds four specific feature categories to the Business Tax Account platform.</cite>
<cite index="24-1">Digital notices: users now have access to an expanding library of digital IRS notices, including the CP081B refund notice, the CP211A extension approval notice, the CP134R federal tax deposits discrepancy notice, and more.</cite> <cite index="24-1">Designated officials can now download the CP575 EIN verification notice, which can be used in place of Letter 147C at banks and financial institutions.</cite>
Payment expansion: <cite index="29-1">eligible businesses can now manage payment plans, schedule payments up to one year in advance, and submit Offer in Compromise settlements online.</cite>
<cite index="28-1">Bank account wallet: users can store multiple bank accounts in an online wallet to manage tax payments.</cite>
<cite index="28-1">Tax compliance check: businesses can request a tax compliance check directly through the platform.</cite>
The pre-existing BTA features that continue: <cite index="28-1">view the business name and address on file with the IRS, give account access to eligible employees of the business, and view and download transcripts for various payroll, income, and excise tax returns.</cite>
For corporate tax teams, the three most operationally significant additions are the digital notice library (which means IRS notices may now be delivered digitally rather than by mail, requiring active monitoring of the BTA), the installment agreement payment management (relevant for companies with existing payment plans), and the multi-bank account wallet (which allows pre-configuration of bank accounts for estimated tax deposits).
The Digital Notice Feature: Why Missing a Digital Notice Creates Penalty Risk
The addition of digital notice viewing to the BTA is not simply a convenience feature. For corporate tax teams that enrol in digital notice delivery, it changes where IRS notices appear: from the physical mailroom to the BTA platform. A notice that would previously have arrived by certified mail to the company's registered address is now available digitally in the BTA portal.
The penalty risk from missing a digital notice is the same as the penalty risk from missing a paper notice. If the IRS sends a CP134R notice (Federal Tax Deposits Discrepancy) and the corporate tax team does not see it because the BTA is not being monitored, the underlying discrepancy continues to accumulate penalties and interest until it is addressed. The IRS's obligation is to make the notice available; the taxpayer's obligation is to respond.
For corporate tax teams, three specific notices in the new digital library are particularly consequential:
CP081B (We May Have a Refund for You): indicates the IRS believes the company has an unclaimed refund. Missing this notice means missing the 2-year window from the date of the notice in which the refund must be claimed. For companies with significant credit positions from CAMT minimum tax credits, refundable credits, or overpaid estimated taxes, the CP081B is a high-priority notice.
CP134R (Federal Tax Deposits Discrepancy, Due a Refund): indicates the IRS's records show a discrepancy between the company's federal tax deposits and its filed returns, with the net difference in the company's favour. Monitoring this notice confirms the IRS's record of estimated tax deposits matches the company's own records.
CP211A (Extension of Time to File Approved): confirms that a Form 7004 extension request was approved. For companies that file extensions for their income tax returns, confirming approval through the BTA is faster than waiting for a paper confirmation.
The configuration action required: confirm with IT and the corporate tax team that the BTA is being monitored at least weekly, and that a named individual is responsible for reviewing the digital notice library on a regular cadence. A BTA account that is set up but not monitored does not reduce notice risk.
The Online Payment Feature: How BTA Now Handles Estimated Tax Deposits
The August 6 expansion added the ability to manage installment agreement payments and Offer in Compromise payments through the BTA, and to store multiple bank accounts in a payment wallet for use in making deposits.
For most corporate taxpayers, the primary payment mechanism for estimated taxes is EFTPS (the Electronic Federal Tax Payment System), which is a separate IRS platform specifically designed for federal tax deposits. EFTPS allows same-day scheduling, same-day confirmation, and deposits from multiple bank accounts. Most corporate tax teams with established EFTPS setups will continue using EFTPS for Q3 estimated tax deposits.
The BTA payment features add value in three specific situations:
Installment agreement management: companies that are on existing payment plans with the IRS can now view, manage, and make installment agreement payments through the BTA rather than through the phone or by mail. This is operationally significant for any company working through a payment plan for a prior-year balance.
Offer in Compromise submissions: companies that have a pending or planned Offer in Compromise can now make OIC payments through the BTA. This was previously handled by mail or phone.
Pre-configured bank account wallet: the multi-bank account wallet allows the tax team to store the company's authorised payment bank accounts in the BTA system in advance. This is useful when the estimated tax payment is being made close to the September 15 deadline and there is no time to look up bank account credentials.
The important limitation: the BTA payment features do not replace EFTPS for standard estimated tax payments on active accounts. Companies should confirm with their filing agent or tax software provider which platform handles their September 15 deposit and ensure the correct bank account is configured on that platform.
What Is the September 15, 2026 Q3 Estimated Tax Deadline and What Must Be Paid?
Under IRC Section 6655, corporations must make estimated tax payments on a quarterly schedule. For calendar-year corporations, the Q3 2026 estimated tax payment covers the period through September 30 and is due September 15, 2026.
The required cumulative payment by September 15 to avoid underpayment penalties: either 75% of the current-year tax liability (as estimated at Q3), or 100% of the prior-year tax liability (the safe harbour amount) if the prior year's return has been filed. The 100% of prior-year liability safe harbour is not available to corporations with prior-year taxable income exceeding $1 million (the large corporation rule), which requires these companies to make 100% of current-year estimated tax.
For large corporations that cannot use the prior-year safe harbour, the September 15 deposit must reflect the company's current estimate of the full-year tax liability through three quarters. That estimate for 2026 must incorporate all OBBBA-related changes in the provision: CAMT liability (assessed at 15% of AFSI), NCTI replacing GILTI (which may produce a materially different rate impact), Section 163(j) interest deductibility (EBITDA restoration may increase deductible interest), Section 174A R&E expensing (immediate deduction vs prior capitalisation), and any Code TT or Code TP permanent differences from qualified overtime and tips.
The penalty for underpayment: the underpayment penalty under IRC Section 6655 is assessed at the federal short-term rate (currently approximately 5% to 6% annualised) plus three percentage points, applied to the underpaid amount for the period from the payment due date to the date of payment. For a company that underpays the September 15 deposit by $10 million and does not correct until year-end, the penalty is approximately $300,000 to $400,000 depending on the prevailing rate.
How Does the BTA Expansion Interact With OBBBA's Q3 Provision Changes (CAMT, NCTI, BEAT)?
The September 15 estimated tax payment is only as accurate as the underlying Q3 provision calculation. For 2026, the Q3 provision is the first full-year estimate that incorporates all OBBBA-changed provisions on a six-plus-month actual basis.
CAMT (Corporate Alternative Minimum Tax): companies with average annual adjusted financial statement income exceeding $1 billion over a three-year period are subject to CAMT at 15% of AFSI. For Q3 2026, the CAMT calculation must reflect the AFSI adjustments under Notice 2026-7 (February 18, 2026) for the Q1 and Q2 periods, projected through year-end. If CAMT exceeds regular tax for the year, the excess is a Q3 estimated tax liability component.
NCTI replacing GILTI: the OBBBA's Net CFC Tax Income regime replaces the prior GILTI calculation effective January 1, 2026. Multinationals must use the NCTI calculation in their Q3 estimated tax. Companies that estimated Q1 and Q2 payments using preliminary NCTI calculations may need to true up in Q3 if the actual Q2 10-Q provision revealed a material variance.
Section 163(j) EBITDA restoration: companies that had large interest expense carryforward DTAs from the EBIT-based limitation prior to OBBBA may now have higher deductible interest under the EBITDA restoration, reducing taxable income and the estimated tax liability. The Q3 estimated tax should reflect the year-to-date deductible interest under the EBITDA method.
Code TT and Code TP permanent differences: as described in the companion blogs in this cluster, the nondeductible wages from qualified overtime (Code TT) and qualified tips (Code TP) create permanent differences that increase taxable income above GAAP income. These permanent differences must be included in the Q3 estimated tax calculation for companies with material overtime and tipped workforces.
The BTA connection: a Q3 estimated tax payment submitted through EFTPS or the BTA that is based on an incomplete or pre-OBBBA provision calculation is not protected by the safe harbour from underpayment penalties for large corporations. The safe harbour requires payment of 100% of the current-year tax liability. An underpayment discovered at year-end generates both back taxes and penalties regardless of how the payment was submitted.
Who in Your Organisation Must Have BTA Access and What Happens if the Authorised User Leaves?
The BTA account is set up by a designated official, which the IRS defines as an officer or employee of the business who is authorised to manage the company's tax obligations. For corporations, the designated official is typically the CFO, Controller, Chief Tax Officer, or the authorised tax officer on file with the IRS.
<cite index="28-1">The designated official can give account access to eligible employees of the business once the BTA is established.</cite> This multi-user access feature allows the corporate tax team members who actually handle notices and payments to have their own BTA access without requiring the CFO to log in for every action.
The authorised user departure problem: if the designated official who set up the BTA account leaves the company or changes roles, access to the BTA is tied to that individual's identity verification credentials. The company must re-establish the designated official in the BTA under the new officer's credentials.
The gap risk: between the time the prior designated official's access is deactivated and the new designated official's access is established, the company has no BTA access. During that gap, digital notices accumulate in the portal without being reviewed, and payments cannot be managed through the BTA. If the gap spans the September 15 payment date, the company's EFTPS-based payment process must be confirmed as independently operational.
The recommended practice: the corporate tax team should document the BTA access configuration (who is the designated official, which employees have delegated access, which bank accounts are in the wallet) and review it annually or whenever a key personnel change occurs. The BTA should have at least two individuals with current access at all times: the designated official and at least one backup.
What Configuration Steps Must Your Corporate Tax Team Complete This Week?
Five specific configuration actions before September 15.
First: confirm the BTA account is active and accessible. Log in to the BTA at irs.gov with the designated official's credentials. Confirm the account reflects the correct EIN, entity name, and address. If the BTA was set up when the platform was originally introduced in October 2023 or at the April 2026 expansion, confirm the account has not been deactivated due to inactivity.
Second: enrol in digital notice delivery and confirm the notice monitoring protocol. Review the digital notice library in the BTA for any notices that were received since last login and were not addressed. Establish a named individual responsible for reviewing the digital notice library on a weekly cadence. The CP134R notice (Federal Tax Deposits Discrepancy) is the highest-priority notice to monitor before the September 15 payment.
Third: add the bank accounts to be used for the September 15 estimated tax payment to the BTA wallet. Even if the actual payment will be made through EFTPS, pre-configuring the bank accounts in the BTA wallet allows the tax team to use either platform on deadline day without having to look up bank account credentials under time pressure.
Fourth: add the relevant tax team members as delegated users in the BTA. The individuals responsible for monitoring notices, making payments, and requesting transcripts should each have active BTA access. Confirm that each delegated user has completed the identity verification process required for BTA access.
Fifth: download the Q3 estimated tax calculation summary and confirm it incorporates all OBBBA provisions (CAMT, NCTI, Section 163(j), Code TT and Code TP permanent differences) before authorising the September 15 payment amount. The payment submitted on September 15 should be traceable to a signed-off Q3 provision calculation, not to the prior quarter's estimate.
Frequently Asked Questions
What is the IRS Business Tax Account (BTA)?
<cite index="22-1">Business Tax Account is an online self-service platform that allows authorised users of certain entity types to securely access and manage their federal tax records and information online.</cite> <cite index="26-1">It was introduced in October 2023 and has been semi-regularly updated with new features.</cite> Eligible entity types include C corporations, S corporations, partnerships, tax-exempt organisations, tribal governments, and governmental bodies.
What new features were added to BTA on August 6, 2026?
<cite index="24-1">Digital notices including CP081B, CP211A, CP134R, and others were added to the notice library. Designated officials can now download the CP575 EIN verification notice for use at banks.</cite> <cite index="29-1">Eligible businesses can now manage payment plans, schedule payments up to one year in advance, and submit Offer in Compromise settlements online.</cite> <cite index="28-1">Users can store multiple bank accounts in an online wallet and request a tax compliance check.</cite>
Can corporations make estimated tax payments through the Business Tax Account?
Estimated tax payments for active accounts are typically made through EFTPS (the Electronic Federal Tax Payment System), which remains the primary platform for corporate estimated tax deposits. The BTA's expanded payment features are primarily designed for installment agreement payments and Offer in Compromise submissions. The multi-bank account wallet in the BTA can be used to pre-configure bank accounts, but the actual September 15 Q3 estimated tax deposit should be confirmed with the tax team's filing agent to determine the correct submission platform.
What happens if my company misses a digital IRS notice sent through BTA?
A digital notice in the BTA has the same legal effect as a paper notice. If a notice requires a response by a specific date and the corporate tax team does not monitor the BTA and misses the notice, penalties and interest continue to accrue regardless. The company bears the responsibility for monitoring the BTA for notices once digital delivery is enabled.
When is the Q3 2026 corporate estimated tax payment due?
September 15, 2026 for calendar-year corporations under IRC Section 6655. The required payment amount for large corporations (prior-year taxable income exceeding $1 million) is 100% of the current-year tax liability as estimated at Q3. The Q3 2026 estimate must incorporate all OBBBA provisions including CAMT, NCTI, Section 163(j) EBITDA restoration, and any Code TT and Code TP nondeductible wage permanent differences.
Key Takeaways
- <cite index="22-1">On August 6, 2026, the IRS announced new and expanded features for Business Tax Account users, giving eligible businesses and organisations more ways to view digital notices, make payments, and access and manage federal tax account information online.</cite>
- The four new feature categories are: digital notices (CP081B, CP211A, CP134R, CP575 EIN verification), Offer in Compromise and installment agreement payment management, multi-bank account wallet, and tax compliance check.
- Digital notice delivery through BTA creates a monitoring obligation: a notice delivered digitally has the same legal effect as a paper notice. Corporate tax teams must establish a regular BTA monitoring cadence and a named responsible individual.
- September 15, 2026 is the Q3 2026 estimated corporate income tax payment deadline under IRC Section 6655, 28 days from today. Large corporations that cannot use the prior-year safe harbour must pay 100% of current-year estimated tax liability through Q3.
- The Q3 estimated tax payment must reflect all OBBBA provisions: CAMT at 15% of AFSI, NCTI replacing GILTI, Section 163(j) EBITDA restoration, and Code TT and Code TP nondeductible wage permanent differences. An underpayment generates the federal short-term rate plus 3 percentage points, applied from September 15 to the date of correction.
- BTA access should have at least two designated users to avoid a monitoring gap when personnel changes occur. The delegated user access feature allows tax team members to have individual BTA logins without requiring the CFO to log in for every action.
- Five configuration steps before September 15: confirm BTA account is active, enrol in digital notice delivery with a weekly monitoring protocol, add bank accounts to the payment wallet, add delegated users for the tax team, and confirm the Q3 estimated tax payment amount traces to a signed-off OBBBA-adjusted provision calculation.
