Line 12, Amount You Owe(p20)

If you are not using EFW or EFTPS, you have four other ways to pay.

Enclose in the envelope with your return a check or money order payable to the United States Treasury for the full amount due. Do not attach the payment to your return. Do not send cash. Write 2011 Form 1040EZ 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 return.

To help us 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 $XXX XX/100).

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.

For information on paying your taxes using these payment methods, go to www.irs.gov/e-pay.

The penalty for writing a bad check to the IRS is $25 or 2% of the check, whichever is more. This penalty also applies to other forms of payment if the IRS does not receive the funds. Use TeleTax topic 206.