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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-031.htm#en_us_publink12063zd0e10062

Amount You Owe(p23)

rule
taxtip
To avoid interest and penalties, pay your taxes in full by April 18, 2017. 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. Do not include any estimated tax payments for 2017 in this payment. Instead, make the estimated tax payment separately.
taxmap/instr/i1040ez-031.htm#en_us_publink100046610
Bad check or payment.(p23)
rule
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 doesn't receive the funds. See Tax Topic 206 at IRS.gov/taxtopics.