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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-033.htm#TXMP7a7840aa

What if You Cannot Pay?(p19)

rule
If you cannot pay the full amount shown on line 13 when you file, you can ask for:
taxmap/instr/i1040ez-033.htm#TXMP284b808f
Installment agreement.(p19)
rule
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 18, 2011. You also must 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 IRS.gov, click on I Need To and select Set Up a Payment Agreement. 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.
taxmap/instr/i1040ez-033.htm#TXMP4bef66c7
Extension of time to pay.(p20)
rule
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 18, 2011. An extension generally will not be granted for more than 6 months. If you pay after April 18, 2011, you will be charged interest on the tax not paid by April 15, 2011. You must pay the tax before the extension runs out. If you do not, penalties may be imposed.
taxmap/instr/i1040ez-033.htm#TXMP2039c60f

Penalty for Not Paying Enough Tax During the Year(p20)

rule
You may have to pay a penalty if line 13 is at least $1,000 and it is more than 10% of the tax shown on your return. The tax shown on your return is the amount on line 11 minus the amounts on lines 8 and 9a. You may choose to have the IRS figure the penalty for you. If you owe a penalty, the IRS will send you a bill. However, if you want to figure the penalty yourself on Form 2210, you must file Form 1040A or 1040 to do so.
The penalty may be waived under certain conditions. See Pub. 505 for details.
taxmap/instr/i1040ez-033.htm#TXMP39575839
Exceptions to the penalty.(p20)
rule
You will not owe the penalty if your 2009 tax return was for a tax year of 12 full months and either of the following applies.
  1. You had no tax shown on your 2009 return and you were a U.S. citizen or resident for all of 2009, or
  2. Line 7 on your 2010 return is at least as much as the tax shown on your 2009 return.