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Individual Income Tax Guide





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Line 78 – Amount You Owe:  You do not have to pay if this line is under $1. Include any estimated tax penalty from line 79 in the amount you enter on this line. You can pay online, by phone, or by check or money order. Do not include any estimated tax payment for 2017 in this payment. Instead, make the estimated tax payment separately.

Bad check or payment:  The penalty for writing a bad check to the IRS is $25 or 2% of the check, whichever is more. However, if the amount of the check is less than $25, the penalty equals the amount of the check. This penalty also applies to other forms of payment if the IRS does not receive the funds.

Pay Online: Paying online is convenient and secure and helps make sure the IRS gets your payments on time. You can pay using either of the following electronic payment methods.

To pay your taxes online or for more information, go to www.irs.gov/payments. Pay by Phone: The IRS allows taxpayers to pay their tax liability by phone by the following methods.

Electronic Federal Tax Payments System (EFTPS): You must enroll in EFTPS online or by mail to use the system. Enrolled individual make an EFTPS payment by calling 1-800-555-4477 (English) or 1-800-244-4829 (Espanol). People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-733-4829.

Debit or Credit Card: To pay using a credit or debit card, you can call one of the following service providers. There is a convenience fee charged by these providers that varies by provider, card type, and payment amount.

Official Payments

1-888-UPAY-TAXTM (1-888-872-9829)


Link2Gov Corporation

1-888-PAY-1040TM (1-888-729-1040)



1-844-PAY-TAX-8TM (1-844-729-8298)


For the latest details on how to pay by phone, go to www.irs.gov/payments.

Pay by Cash: Cash is an in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make a cash payment you must first be registered online at www.officialpayments.com/fed (the IRS’s official payment provider).

Pay by Check or Money Order: Make your check or money order payable to “United States Treasury” for the full amount due. Do not send cash and do not attach the payment to your return. Write “2016 Form 1040” and your name, address, daytime phone number, and social security number (SSN) on your payment. If you are filing a joint return, enter the SSN shown first on your tax return.

In addition, complete Form 1040-V following the instructions on that form and enclose it in the envelope with your tax return and payment.

What If You Cannot Pay? If you cannot pay the full amount shown on line 78 when you file, you can ask for:

Installment agreement:  Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if your request to pay in installments is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by April 18, 2017. You must also pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.

To ask for an installment agreement, you can apply online or use Form 9465, Installment Agreement Request. To apply online, go to IRS.gov and click on “Apply for an Online Payment Plan.”

Extension of time to pay:  If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127, Application for Extension of Time for Payment of Tax Due to Undue Hardship, by April 18, 2017.

An extension generally will not be granted for more than 6 months. If you pay after April 18, 2017, you will be charged interest on the tax not paid by April 15, 2016. You must pay the tax before the extension runs out. If you do not, penalties may be imposed.

Page 2: Form 1040, Line 78

Chapter 7 – Refund/Amount Due