offers you the electronic payment option of electronic funds withdrawal (EFW). EFW can be used to pay your current year balance due and can be used to make up to four estimated tax payments. If you are filing early, you can schedule your payment for withdrawal from your account on a future date, up to and including April 15, 2009. If you file your return after April 15, 2009, you can include interest and penalty in your payment. Visit www.irs.gov
in the search box for details.
You can also pay using EFTPS, a free tax payment system that allows you to make payments online or by phone. For more information or details on enrolling, visit www.eftps.gov
or call Customer Service at 1-800-316-6541. TTY/TDD help is available by calling 1-800-733-4829.
To save interest and penalties, pay your taxes in full by April 15, 2009. You do not have to pay if line 75 is under $1.
Include any estimated tax penalty from line 76 in the amount you enter on line 75.
You can pay by check, money order, or credit card. Do not include any estimated tax payment for 2009 in your check, money order, or amount you charge. Instead, make the estimated tax payment separately.taxmap/instr/i1040gi-018.htm#TXMP12a58f4a
Make your check or money order payable to the
United States Treasury for the full amount due. Do not send cash. Do not attach the payment to your return. Write
2008 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.
To help process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter
$ XXX– or
Then, complete Form 1040-V following the instructions on that form and enclose it in the envelope with your tax return and payment. Although you do not have to use Form 1040-V, doing so allows us to process your payment more accurately and efficiently.taxmap/instr/i1040gi-018.htm#TXMP30b15caf
You can use your American Express® Card, Discover® Card, MasterCard® card, or Visa® card. To pay by credit card, call toll-free or visit the website of either service provider listed below and follow the instructions. A convenience fee will be charged by the service provider based on the amount you are paying. Fees may vary between the providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You can also find out what the fee will be by calling the provider's toll-free automated customer service number or visiting the provider's website shown below. Official Payments Corporation
1-877-754-4413 (Customer Service)
www.officialpayments.com Link2Gov Corporation
1-888-658-5465 (Customer Service)
You may need to (a) increase the amount of income tax withheld from your pay by filing a new Form W-4, (b) increase the tax withheld from other income by filing Form W-4P or W-4V, or (c) make estimated tax payments for 2009. See Income Tax Withholding and Estimated Tax Payments for 2009 on page 81.
If you cannot pay the full amount shown on line 75 when you file, you can ask to make monthly installment payments for the full or a partial amount. You may have up to 60 months to pay. 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 15, 2009. 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. To apply online, go to www.irs.gov
, use the pull-down menu under
I need to...
Set Up a Payment Plan.
If you use Form 9465, you should receive a response to your request to make installment payments within 30 days. But if you file your return after March 31, it may take us longer to reply.
You may owe this penalty if:
- Line 75 is at least $1,000 and it is more than 10% of the tax shown on your return, or
- You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund.
For most people, the taxmap/instr/i1040gi-018.htm#TXMP0e9ed811
tax shown on your return is the amount on your 2008 Form 1040, line 61, minus the total of any amounts shown on lines 64a, 66, 69, and 70 and Forms 8828, 4137, 4136, 5329 (Parts III through VIII only), 8801 (line 30 only), 8885, and 8919. Also subtract from line 61 any tax on an excess parachute payment, any excise tax on insider stock compensation of an expatriated corporation, and any uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. When figuring the amount on line 61, include household employment taxes only if line 62 is more than zero or you would owe the penalty even if you did not include those taxes. But if you entered an amount on Schedule H, line 7, include the total of that amount plus the household employment taxes on Form 1040, line 60.
You will not owe the penalty if your 2007 tax return was for a tax year of 12 full months and either of the following applies.
- You had no tax shown on your 2007 return and you were a U.S. citizen or resident for all of 2007, or
- The total of lines 62, 63, and 65 on your 2008 return is at least 100% of the tax shown on your 2007 return (110% of that amount if you are not a farmer or fisherman and your adjusted gross income shown on that return is more than $150,000, or if married filing separately for 2008, more than $75,000). Your estimated tax payments for 2008 must have been made on time and for the required amount.
For most people, the taxmap/instr/i1040gi-018.htm#TXMP0f3dd0dd
tax shown on your 2007 return is the amount on your 2007 Form 1040, line 63, minus the total of any amounts shown on lines 66a, 68, and 71, and Forms 8828, 4137, 4136, 5329 (Parts III through VIII only), 8885, and 8919. Also subtract from line 63 any tax on an excess parachute payment, any excise tax on insider stock compensation of an expatriated corporation, and any uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. When figuring the amount on line 63, include the amount on line 62 only if line 64 is more than zero or you would have owed the estimated tax penalty for 2007 even if you did not include those taxes. But if you entered an amount on your 2007 Schedule H, line 7, include the total of that amount plus the amount on your 2007 Form 1040, line 62.
If the Exception on page 65 does not apply and you choose to figure the penalty yourself, see Form 2210 (or 2210-F for farmers and fishermen) to find out if you owe the penalty. If you do, you can use the form to figure the amount.
Enter the penalty on line 76. Add the penalty to any tax due and enter the total on line 75. If you are due a refund, subtract the penalty from the overpayment you show on line 72. Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.
Because Form 2210 is complicated, you can leave line 76 blank and the IRS will figure the penalty and send you a bill. We will not charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS cannot figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.