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, 2010. If you file your return after April 15, 2010, 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, 2010. 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 or debit card. Do not include any estimated tax payment for 2010 in this payment. Instead, make the estimated tax payment separately.taxmap/instr/i1040gi-018.htm#TXMP1903544c
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
2009 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#TXMP7bb565c0
To pay by credit or debit card, call toll-free or visit the website of one of the service providers listed below and follow the instructions. A convenience fee will be charged by the service provider. This fee is deductible as a miscellaneous itemized deduction subject to the 2% of AGI limit on your 2010 income tax return. Fees may vary among 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. Link2Gov Corporation
1-888-658-5465 (Customer Service)
www.PAY1040.com RBS WorldPay, Inc.
1-877-517-4881 (Customer Service)
www.payUSAtax.com Official Payments Corporation
1-877-754-4413 (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 2010. See Income Tax Withholding and Estimated Tax Payments for 2010 on page 90.
If you cannot pay the full amount shown on line 75 when you file, you can ask for:
- An installment agreement, or
- An extension of time to pay.
Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. Generally, you can 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, 2010. 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
, click on
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.
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 by April 15, 2010. An extension generally will not be granted for more than 6 months. You will be charged interest on the tax not paid by April 15, 2010. You must pay the tax before the extension runs out. If you do not, penalties may be imposed.taxmap/instr/i1040gi-018.htm#TXMP36e2f02ctaxmap/instr/i1040gi-018.htm#TXMP64d5f502
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#TXMP5bc3241c
tax shown on your return is the amount on your 2009 Form 1040, line 60, minus the total of any amounts shown on lines 63, 64a, 65, 66, and 67 and Forms 8828, 4137, 4136, 5329 (Parts III through VIII only), 8801 (line 29 only), 8885, and 8919. Also subtract from line 60 any tax on an excess parachute payment, any excise tax on insider stock compensation of an expatriated corporation, any uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, any look-back interest due under section 167(g) or 460(b), and any recapture of COBRA premium assistance. When figuring the amount on line 60, include household employment taxes only if line 61 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 59.
You will not owe the penalty if your 2008 tax return was for a tax year of 12 full months and any
of the following applies.
- You had no tax shown on your 2008 return and you were a U.S. citizen or resident for all of 2008.
- The total of lines 61, 62, and 69 on your 2009 return is at least 100% of the tax shown on your 2008 return (110% of that amount if you are not a farmer or fisherman, your adjusted gross income (AGI) shown on your 2008 return was more than $150,000 (more than $75,000 if married filing separately for 2009), and item (3) below does not apply). Your estimated tax payments for 2009 must have been made on time and for the required amount.
- The total of lines 61, 62, and 69 on your 2009 return is at least 90% of the tax shown on your 2008 return, your AGI shown on your 2008 return was less than $500,000 (less than $250,000 if married filing separately for 2009), and you certify on Form 2210 (or 2210-F for farmers and fishermen) that more than 50% of the gross income on your 2008 return was from a small business. A small business is one that had an average of fewer than 500 employees for 2008. See Form 2210 (or 2210-F) and its instructions for details. Your estimated tax payments for 2009 must have been made on time and for the required amount.
For most people, the
tax shown on your 2008 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, any uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, and any look-back interest due under section 167(g) or 460(b). When figuring the amount on line 61, include household employment taxes only if line 62 is more than zero or you would have owed the estimated tax penalty for 2008 even if you did not include those taxes. But if you entered an amount on your 2008 Schedule H, line 7, include the total of that amount plus the household employment taxes on your 2008 Form 1040, line 60.
The IRS will waive the penalty to the extent any underpayment is due to adjustments to the income tax withholding tables because of the making work pay credit. You must request a waiver by filing Form 2210 or 2210-F with your return.
If the Exception on this page 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.