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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-031.htm#en_us_publink12063zd0e10108

Line 14, Amount You Owe

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To save interest and penalties, pay your taxes in full by April 15, 2015. You do not have to pay if line 14 is under $1.
Include any estimated penalty for not paying enough tax during the year (explained later) in the amount you enter on line 14. You can pay online, by phone, or by check or money order. Do not include any estimated tax payments (for 2014 or 2015) in this payment. Instead, make the estimated tax payment separately.
taxmap/instr/i1040ez-031.htm#en_us_publink12063zd0e10174
Bad check or payment.
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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. Use TeleTax topic 206.
taxmap/instr/i1040ez-031.htm#en_us_publink1000284743

Pay Online

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Paying online is convenient and secure and helps make sure we get 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. Also see the e-file information under Amount You Owe, earlier, for more information about the Electronic Funds Withdrawal payment option offered when e-filing your return.
taxmap/instr/i1040ez-031.htm#en_us_publink1000284747

Pay by Phone

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Paying by phone is another safe and secure method of paying electronically. Use one of the following methods.
taxmap/instr/i1040ez-031.htm#en_us_publink100017301
Direct transfer.
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To use EFTPS, you must be enrolled. You can enroll online or have an enrollment form mailed to you. To make a payment using EFTPS, call 1-800-555-4477 (English) or 1-800-244-4829 (Spanish). 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. For more information about EFTPS, go to www.irs.gov/payments.
taxmap/instr/i1040ez-031.htm#en_us_publink100017302
Debit or credit card.
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To pay using a debit or credit 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.

WorldPay US, Inc.
1-844-PAY-TAX-8TM (1-844-729-8298)
www.payUSAtax.com




Official Payments Corporation
1-888-UPAY-TAXTM (1-888-872-9829)
www.officialpayments.com




Link2Gov Corporation
1-888-PAY-1040TM (1-888-729-1040)
www.PAY1040.com


For the latest details on how to pay by phone, go to www.irs.gov/payments.
taxmap/instr/i1040ez-031.htm#en_us_publink1000284750

Pay by Check or Money Order

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Make your check or money order payable to United States Treasury for the full amount due. Do not attach the payment to your return. Do not send cash. Write 2014 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.
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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-4V, or (c) make estimated tax payments for 2015. See Income tax withholding and estimated tax payments for 2015 in Section 5, later.