skip navigation

Search Help
Navigation Help

Tax Map Index

Tax Topic Index

Affordable Care Act
Tax Topic Index


About Tax Map Website
Instructions for Form 1040-EZ

Line 12, Amount You Owe(p20)

For Use in Tax Year 2013
To save interest and penalties, pay your taxes in full by April 15, 2014. You do not have to pay if line 12 is under $1.
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 payments (for 2013 or 2014) in this payment. Instead, make the estimated tax payment separately.
Bad check or payment.(p21)
For Use in Tax Year 2013
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.

Pay Online(p21)

For Use in Tax Year 2013
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 Also see Amount You Owe, earlier, for information about the Electronic Funds Withdrawal payment option offered when e-filing your return.

Pay by Phone(p21)

For Use in Tax Year 2013
Paying by phone is another safe and secure method of paying electronically. Use one of the following methods.
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.

1-888-9-PAY-TAXTM (1-888-972-9829)

Official Payments Corporation
1-888-UPAY-TAXTM (1-888-872-9829)

Link2Gov Corporation
1-888-PAY-1040TM (1-888-729-1040)

For the latest details on how to pay by phone, go to

Pay by Check or Money Order(p21)

For Use in Tax Year 2013
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 2013 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.
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 2014. See Income tax withholding and estimated tax payments for 2014 in Section 5, later.