Line 12, Amount You Owe(p21)

Include any estimated penalty for not paying enough tax during the year (explained later) in the amount you enter on line 12. You can pay online, by phone, or by check or money order. Do not include any estimated tax payment for 2012 in this payment. Instead, make the estimated tax payment separately.

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.

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.

• Direct transfer from your bank account.
• Credit or debit card.

To pay your taxes online or for more information, go to www.irs.gov/e-pay. Also see Amount You Owe, earlier, for information about the Electronic Funds Withdrawal payment option offered when e-filing your return.

Paying by phone is another safe and secure method of paying electronically. Use one of the following methods.

• Direct transfer from your bank account.
• Credit or debit card.

To pay by direct transfer from your bank account, call 1-800-555-4477 (English) or 1-800-244-4829 (Espanol). 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.

To pay using a credit or debit 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.

Official Payments Corporation
1-888-UPAY-TAX^TM (1-888-872-9829)
www.officialpayments.com



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



WorldPay
1-888-9-PAY-TAX^TM (1-888-972-9829)
www.payUSAtax.com

For the latest details on how to pay by phone, go to www.irs.gov/e-pay.

Make your 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 2012 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.