Page 19 - 2020 Publication 17

14:38 - 19-Jan-2021
Page 17 of 138
Fileid: … ations/P17/2020/A/XML/Cycle03/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
these forms aren’t attached, or if the form is in- • Debit or credit card. Estimated tax payments. Don't include any
complete when filed. To use EFTPS, you must be enrolled either 2021 estimated tax payment in the payment for
A separate Form 8379 must be filed for each online or have an enrollment form mailed to your 2020 income tax return. See chapter 4 for
tax year to be considered. you. To make a payment using EFTPS, call information on how to pay estimated tax.
An injured spouse claim is different 800-555-4477 (English) or 800-244-4829 (Es-
! from an innocent spouse relief request. pañol). People who are deaf, hard of hearing, or Interest
CAUTION An injured spouse uses Form 8379 to have a speech disability and have access to Interest is charged on tax you don't pay by the
request the division of the tax overpayment at- TTY/TDD equipment can call 800-733-4829. due date of your return. Interest is charged even
tributed to each spouse. An innocent spouse For more information about EFTPS, go to
uses Form 8857, Request for Innocent Spouse IRS.gov/Payments or EFTPS.gov. if you get an extension of time for filing.
Relief, to request relief from joint liability for tax, To pay using a debit or credit card, you can If the IRS figures your tax for you, to
interest, and penalties on a joint return for items call one of the following service providers. TIP avoid interest for late payment, you
of the other spouse (or former spouse) that There is a convenience fee charged by these must pay the bill within 30 days of the
were incorrectly reported on the joint return. For providers that varies by provider, card type, and date of the bill or by the due date of your return,
information on innocent spouses, see Relief payment amount. whichever is later. For information, see Tax Fig-
from joint responsibility under Filing a Joint Re- ured by IRS in chapter 13.
turn in chapter 2. WorldPay US, Inc.
844-PAY-TAX-8 (844-729-8298) Interest on penalties. Interest is charged on
TM
Amount You Owe www.payUSAtax.com the failure-to-file penalty, the accuracy-related
penalty, and the fraud penalty from the due date
Official Payments of the return (including extensions) to the date
When you complete your return, you will deter- 888-UPAY-TAX (888-872-9829) of payment. Interest on other penalties starts on
TM
mine if you have paid the full amount of tax that www.officialpayments.com the date of notice and demand, but isn't
you owe. If you owe additional tax, you should charged on penalties paid within 21 calendar
pay it with your return. Link2Gov Corporation days from the date of the notice (or within 10
You don't have to pay if the amount 888-PAY-1040 (888-729-1040) business days if the notice is for $100,000 or
TM
more).
TIP you owe is under $1. www.PAY1040.com
Interest due to IRS error or delay. All or part
If the IRS figures your tax for you, you will re- For the latest details on how to pay by of any interest you were charged can be for-
ceive a bill for any tax that is due. You should phone, go to IRS.gov/Payments. given if the interest is due to an unreasonable
pay this bill within 30 days (or by the due date of error or delay by an officer or employee of the
your return, if later). See Tax Figured by IRS in Pay by mobile device. To pay through your IRS in performing a ministerial or managerial
chapter 13. mobile device, download the IRS2Go app. act.
A ministerial act is a procedural or mechani-
If you don't pay your tax when due, you Pay by cash. Cash is an in-person payment cal act that occurs during the processing of your
! may have to pay a failure-to-pay pen- option for individuals provided through retail case. A managerial act includes personnel
partners with a maximum of $1,000 per day per
CAUTION alty. See Penalties, later. For more in- transfers and extended personnel training. A
formation about your balance due, see Pub. transaction. To make a cash payment, you must decision concerning the proper application of
594. first be registered online at
www.officialpayments.com. federal tax law isn't a ministerial or managerial
If the amount you owe for 2020 is large, Pay by check or money order. Make your act. The interest can be forgiven only if you
TIP you may want to increase the amount check or money order payable to “United States aren’t responsible in any important way for the
of income tax withheld from your pay or Treasury” for the full amount due. Don't send
make estimated tax payments for 2021. See cash. Don't attach the payment to your return. error or delay and the IRS has notified you in
writing of the deficiency or payment. For more
chapter 4 for more information. Show your correct name, address, SSN, day- information, see Pub. 556.
time phone number, and the tax year and form Interest and certain penalties may also be
How To Pay number on the front of your check or money or- suspended for a limited period if you filed your
der. If you are filing a joint return, enter the SSN
return by the due date (including extensions)
You can pay online, by phone, by mobile de- shown first on your tax return. and the IRS doesn't provide you with a notice
vice, in cash, or by check or money order. Don't Notice to taxpayers presenting checks. specifically stating your liability and the basis for
include any estimated tax payment for 2021 in When you provide a check as payment, you au- it before the close of the 36-month period be-
this payment. Instead, make the estimated tax thorize us either to use information from your ginning on the later of:
payment separately. check to make a one-time electronic fund trans- • The date the return is filed, or
Bad check or payment. The penalty for writ- fer from your account or to process the payment
ing a bad check to the IRS is $25 or 2% of the as a check transaction. When we use informa- • The due date of the return without regard
to extensions.
check, whichever is more. This penalty also ap- tion from your check to make an electronic fund
plies to other forms of payment if the IRS transfer, funds may be withdrawn from your ac- For more information, see Pub. 556.
doesn't receive the funds. count as soon as the same day we receive your
Pay online. Paying online is convenient and payment, and you will not receive your check Installment Agreement
back from your financial institution.
secure and helps make sure we get your pay- If you can’t pay the full amount due with your re-
ments on time. No checks of $100 million or more accep- turn, you can ask to make monthly installment
You can pay online with a direct transfer ted. The IRS can’t accept a single check (in- payments for the full or a partial amount. How-
from your bank account using IRS Direct Pay or cluding a cashier’s check) for amounts of ever, you will be charged interest and may be
the Electronic Federal Tax Payment System $100,000,000 ($100 million) or more. If you are charged a late payment penalty on the tax not
(EFTPS), or by debit or credit card. sending $100 million or more by check, you’ll paid by the date your return is due, even if your
To pay your taxes online or for more infor- need to spread the payment over 2 or more request to pay in installments is granted. If your
mation, go to IRS.gov/Payments. checks with each check made out for an request is granted, you must also pay a fee. To
Pay by phone. Paying by phone is another amount less than $100 million. This limit doesn’t limit the interest and penalty charges, pay as
apply to other methods of payment (such as
safe and secure method of paying electroni- electronic payments). Please consider a much of the tax as possible with your return. But
cally. Use one of the following methods. method of payment other than check if the before requesting an installment agreement,
you should consider other less costly
• EFTPS. amount of the payment is over $100 million.
Chapter 1 Filing Information Page 15