united-states tax-law currency
Does the government have to accept cash for taxes?
<p>If a government entity assesses a tax, does that entity have to accept cash and/or coins, or can they refuse such payments and demand check or card? Assume that it is perfectly normal to pay this tax in person at a government office. Consider, for instance, property taxes, car tag renewals, income taxes, maybe even licenses and permits.</p>

<p>Does it matter whether the government entity is local, state or federal? Are there limitations (reasonableness, exact change, etc.) or must they accept cash payments without limitation?</p>

<p>I'm aware private businesses do not have to accept cash, but people also don't have to shop there. If you own a house, drive a car, or work for a living, you can't just take your business elsewhere.*</p>

<ul>
<li>Assuming moving away and renouncing citizenship are not on the table.</li>
</ul>

<p>According to <a href="https://www.treasury.gov/resource-center/faqs/currency/pages/legal-tender.aspx" rel="noreferrer">this Treasury Department web page</a> refers the asker to the :</p>

<blockquote>
  <p>... Coinage Act of 1965, specifically Section 31 U.S.C. 5103, entitled "Legal tender," which states: "United States coins and currency (including Federal reserve notes and circulating notes of Federal reserve banks and national banks) are legal tender for all debts, public charges, taxes, and dues." </p>
</blockquote>

<p>I take this to mean that taxing authorities must accept cash in payment of taxes. it doesn't say anything about use of coins, say pennies, to pay large tax bills. I had heard that coins were legal tender only up to a limiting amount, but could not find any citation for this. Then I found <a href="https://www.snopes.com/fact-check/penny-whys/" rel="noreferrer">this Snopes page</a> which says that pennies and nickels were legal tender only up to 25 cents under the Coinage Acts of 1873 and 1879 but the Coinage Act of 1965 (<a href="https://www.law.cornell.edu/uscode/text/31/5103" rel="noreferrer">31 U.S.C. 5103</a>) removed this limit, and made all circulating US coins legal tender for any amount. I have not found any source that seems to me reliable that contradicts this.</p>

<p>It is perfectly normal to pay cash for property taxes, car tag renewals, licenses and permits in local city and county offices and many states; they will write a receipt. </p>

<p>State offices may differ for paying <em>income taxes</em> in cash; your mileage may vary.</p>

<p>And for the IRS, it is possible to pay cash: <a href="https://www.irs.gov/payments/pay-with-cash-at-a-retail-partner" rel="nofollow noreferrer">https://www.irs.gov/payments/pay-with-cash-at-a-retail-partner</a></p>
