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Instructions for Form 1040

Amount You Owe(p74)

IRS e-file offers two electronic payment options. With Electronic Funds Withdrawal, you can pay your current year balance due and also make up to four estimated tax payments. If you file early, you can schedule your payment for withdrawal from your account on a future date, up to and including the due date of the return. Or you can pay using a debit or credit card. Visit for details on both options.

Line 78(p74)


Amount You Owe(p74)

To save interest and penalties, pay your taxes in full by the due date of your return (not counting extensions)–April 18, 2016, for most people. You do not have to pay if line 78 is under $1.
Include any estimated tax penalty from line 79 in the amount you enter on line 78.
You can pay online, by phone, or by check or money order. Do not include any estimated tax payment for 2016 in this payment. Instead, make the estimated tax payment separately.
Bad check or payment.(p74)
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. Use Tax Topic 206.

Pay Online(p74)

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 You can pay using either of the following methods.Also see the e-file information under Amount You Owe, earlier, for information about the Electronic Funds Withdrawal payment option offered when e-filing your return.

Pay by Phone(p74)

Paying by phone is another safe and secure method of paying electronically. Use one of the following methods.
Direct transfer.(p74)
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 (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
Debit or credit card.(p74)
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.

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

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

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

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

Pay by Check or Money Order(p74)

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 2015 Form 1040 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 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).
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-4P or W-4V, or (c) make estimated tax payments for 2016. See Income Tax Withholding and Estimated Tax Payments for 2016 under General Information, later.

What If You Can't Pay?(p74)

If you can't pay the full amount shown on line 78 when you file, you can ask for:
Installment agreement.(p74)
Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if your request to pay in installments is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by the due date of your return (not counting extensions)–April 18, 2016, for most people. 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 and click on Apply for an Online Payment Plan.
Extension of time to pay.(p74)
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 the due date of your return (not counting extensions)–April 18, 2016, for most people. An extension generally won't be granted for more than 6 months. If you pay after that date, you will be charged interest on the tax not paid by April 15, 2016. You must pay the tax before the extension runs out. If you do not, penalties may be imposed.

Line 79(p75)


Estimated Tax Penalty(p75)

You may owe this penalty if:
For most people, the tax shown on your 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 owe the penalty even if you didn't include those taxes.
You won't owe the penalty if your 2014 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 2014 return and you were a U.S. citizen or resident for all of 2014.
  2. The total of lines 64, 65, and 71 on your 2015 return is at least 100% of the tax shown on your 2014 return (110% of that amount if you aren't a farmer or fisherman, and your adjusted gross income (AGI) shown on your 2014 return was more than $150,000 (more than $75,000 if married filing separately for 2015)). Your estimated tax payments for 2015 must have been made on time and for the required amount.
For most people, the tax shown on your 2014 return is the amount on your 2014 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 VIII only), 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 2014 even if you didn't include those taxes.

Figuring the Penalty(p75)

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.
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.