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For S corporations Liens and the Collection Process A lien is a legal claim filed with the Office of the Minnesota Secretary of State or county recorder. Find information about The IRS has issued Notice 2023-56, [1] providing guidance on state payments made in the 2023 tax year. Individual To make a payment on individual Arizona income tax owed, taxpayers can either do so electronically or by mail. Thank you for your interest in making a payment. Many companies offer free e-file options for Employers are required to make federal payroll tax payments to the government, as well as filing the proper reporting and New Hire Registry General Small Business Administration - New York State Agency Index Counties New York General information on payment plans for individuals and businesses; also called installment agreements. 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