skip navigation
Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Exempt Organization
Tax Topic Index

FAQs
Forms
Publications
Tax Topics
Worksheets

Comments
About Tax Map

IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-017.htm#en_us_publink24811vd0e49663

Amount You Owe(p74)

rule
taxtip
To avoid interest and penalties, pay your taxes in full by April 18, 2017. You do not have to pay if line 78 is under $1.
Include any estimated payments from line 79 in the amount you enter on line 78. Do not include any estimated payments for 2017 in this payment. Instead, make the estimated payment separately.
taxmap/instr/i1040gi-017.htm#en_us_publink100045354
Bad check or payment.(p74)
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 also applies to other forms of payments if the IRS doesn’t receive the funds. Use Tax Topic 206.
taxmap/instr/i1040gi-017.htm#en_us_publink24811vd0e49704

Line 78(p74)

rule
taxmap/instr/i1040gi-017.htm#en_us_publink24811vd0e49709

Amount You Owe(p74)

rule
IRS offers several payment options. You can pay online, by phone, mobile device, cash (maximum $1,000 per day and per transaction), check or money order. Go to IRS.gov/payments for payment options.
taxmap/instr/i1040gi-017.htm#en_us_publink1000274767

Pay Online(p74)

rule
IRS offers an electronic payment option that is right for you. Paying online is convenient and secure and helps make sure we get your payments on time. To pay your taxes online or for more information, go to IRS.gov/payments. You can pay using any of the following methods.
taxmap/instr/i1040gi-017.htm#en_us_publink1000274768

Pay by Phone(p74)

rule
Paying by phone is another safe and secure method of paying electronically. Use one of the following methods (1) call one of the debit or credit card service providers or (2) use the Electronic Federal Tax Payment System (EFTPS).
taxmap/instr/i1040gi-017.htm#en_us_publink100023930
Debit or credit card.(p74)
rule
Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount.


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




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




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


taxmap/instr/i1040gi-017.htm#en_us_publink100045024
EFTPS.(p74)
rule
To use EFTPS, you must be enrolled either 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 (Español). 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 IRS.gov/payments or www.eftps.gov.
taxmap/instr/i1040gi-017.htm#en_us_publink100045355

Pay by Mobile Device(p74)

rule
To pay through your mobile device, download the IRS2Go app.
taxmap/instr/i1040gi-017.htm#en_us_publink100045356

Pay by Cash(p74)

rule
Cash is a new in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make a cash payment you must first be registered online at www.officialpayments.com/fed our Official Payment provider.
taxmap/instr/i1040gi-017.htm#en_us_publink1000294218

Pay by Check or Money Order(p74)

rule
Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick, and easy electronic payment options might be right for you. If you choose to mail a tax payment, make your check or money order payable to United States Treasury for the full amount due. Do not send cash. Do not attach the payment to your return. Write 2016 Form 1040 and your name, address, daytime phone number, and social security number (SSN) on your payment and attach Form 1040-V. For the most up-to-date information on Form 1040-V, go to IRS.gov/form1040v. If you are filing a joint return, enter the SSN shown first on your tax 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 $ XXXxx/100).
Mail your 2016 tax return, payment, and Form 1040-V to the address shown on the form that applies to you.
taxmap/instr/i1040gi-017.htm#en_us_publink100047938
No checks of $100 million or more accepted.(p74)
The IRS can’t accept a single check (including a cashier’s check) for amounts of $100,000,000 ($100 million) or more. If you are sending $100 million or more by check, you’ll need to spread the payment over 2 or more checks with each check made out for an amount less than $100 million. This limit does not apply to other methods of payment (such as electronic payments). Please consider a method of payment other than check if the amount of the payment is over $100 million.
taxtip
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-4P or W-4V, or (c) make estimated tax payments for 2017. See Income Tax Withholding and Estimated Tax Payments for 2017 under General Information, later.
taxmap/instr/i1040gi-017.htm#en_us_publink24811vd0e49789

What If You Can't Pay?(p75)

rule
If you can't pay the full amount shown on line 78 when you file, you can ask for:
taxmap/instr/i1040gi-017.htm#en_us_publink24811vd0e49817
Installment agreement.(p75)
rule
Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by April 18, 2017. You must also pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.
To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov and click on Apply for an Online Payment Plan.
taxmap/instr/i1040gi-017.htm#en_us_publink24811vd0e49834
Extension of time to pay.(p75)
rule
If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by April 18, 2017. An extension generally won't be granted for more than 6 months. You will be charged interest on the tax not paid by April 15, 2017. You must pay the tax before the extension runs out. Penalties and interest will be imposed until taxes are paid in full. For the most up-to-date information on Form 1127, go to IRS.gov/form1127.
taxmap/instr/i1040gi-017.htm#en_us_publink24811vd0e49846

Line 79(p75)

rule
taxmap/instr/i1040gi-017.htm#en_us_publink24811vd0e49851

Estimated Tax Penalty(p75)

rule
You may owe this penalty if:
For most people, the tax shown on your return is the amount on your 2016 Form 1040, line 63, minus the total of any amounts shown on lines 61, 66a, 67, 68, 69, and 72 and Forms 8828, 4137, 5329 (Parts III through IX only), 8885, and 8919. Also subtract from line 63 any:When figuring the amount on line 63, include household employment taxes only if line 64 is more than zero or you would owe the penalty even if you didn't include those taxes.
taxmap/instr/i1040gi-017.htm#en_us_publink24811vd0e49895
Exception.(p75)
rule
You won't owe the penalty if your 2015 tax return was for a tax year of 12 full months and either of the following applies.
  1. You had no tax shown on your 2015 return and you were a U.S. citizen or resident for all of 2015.
  2. The total of lines 64, 65, and 71 on your 2016 return is at least 100% of the tax shown on your 2015 return (110% of that amount if you aren't a farmer or fisherman, and your adjusted gross income (AGI) shown on your 2015 return was more than $150,000 (more than $75,000 if married filing separately for 2016)). Your estimated tax payments for 2016 must have been made on time and for the required amount.
For most people, the tax shown on your 2015 return is the amount on your 2015 Form 1040, line 63, minus the total of any amounts shown on lines 61, 66a, 67, 68, 69, and 72 and Forms 8828, 4137, 5329 (Parts III through IX only), 8885, and 8919. Also subtract from line 63 any: When figuring the amount on line 63, include household employment taxes only if line 64 is more than zero or you would have owed the estimated tax penalty for 2015 even if you didn't include those taxes.
taxmap/instr/i1040gi-017.htm#en_us_publink24811vd0e49922

Figuring the Penalty(p75)

rule
If the Exception just described doesn't apply and you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishermen).
Enter any penalty on line 79. Add the penalty to any tax due and enter the total on line 78.
However, if you have an overpayment on line 75, subtract the penalty from the amount you would otherwise enter on line 76a or line 77. Lines 76a, 77, and 79 must equal line 75.
If the penalty is more than the overpayment on line 75, enter -0- on lines 76a and 77. Then subtract line 75 from line 79 and enter the result on line 78.
Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.
taxtip
Because Form 2210 is complicated, you can leave line 79 blank and the IRS will figure the penalty and send you a bill. We won't charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS can't figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.