Form 1040EZ — Lines 11b Through 12
Sample Check—Lines 11b Through 11d
Official Payments Corporation
1234 Redwood Circle
Anytown, MD 20000
PAY TO THE
You may need to increase the amount of income tax
withheld from your pay by filing a new Form W-4. See
Income tax withholding and estimated tax payments for
2006 on page 21.
Do not include
Anytown, MD 20000
the check number.
What if You Cannot Pay?
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If you cannot pay the full amount shown on
line 12 when you file, you can ask to make monthly installment
payments for the full or a partial amount. You may have up to 60
The routing and account numbers may be in different
months to pay. However, you will be charged interest and may be
places on your check.
charged a late payment penalty on the tax not paid by April 17,
2006, even if your request to pay in installments is granted. 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 alter-
natives, such as a bank loan or credit card payment.
Amount You Owe
To ask for an installment agreement, use Form 9465. You should
IRS e-file offers an additional payment option: Elec-
receive a response to your request to make installment payments
tronic funds withdrawal. This option allows you to
within 30 days. But if you file your return after March 31, it may
file your return early and schedule your payment for withdrawal
take us longer to reply.
from your checking or savings account on a future date up to and
including April 17, 2006. Visit for details.
Penalty for Not Paying Enough Tax During the
You may have to pay a penalty if line 12 is at least $1,000 and it is
more than 10% of the tax shown on your return. The “tax shown on
your return” is the amount on line 10 minus the amount on line 8a.
Pay your taxes in full by April 17, 2006, to save interest
You may choose to have the IRS figure the penalty for you. If you
and penalties. You do not have to pay if line 12 is
owe a penalty, the IRS will send you a bill. However, if you want to
figure the penalty yourself on Form 2210, you must file Form
1040A or 1040 to do so.
You can pay by check, money order, or credit card.
The penalty may be waived under certain conditions. See Pub.
505 for details.
To pay by check or money order.
Enclose in the envelope with
Exceptions to the penalty.
You will not owe the penalty if your
your return a check or money order payable to the “United States
2004 tax return was for a tax year of 12 full months and either of the
Treasury” for the full amount when you file. Do not attach the
payment to your return. Do not send cash. Write “2005 Form
1. You had no tax shown on your 2004 return and you were a
1040EZ” and your name, address, daytime phone number, and
U.S. citizen or resident for all of 2004, or
social security number (SSN) on your payment. If you are filing a
joint return, enter the SSN shown first on your return.
2. Line 7 on your 2005 return is at least as much as the tax shown
on your 2004 return.
To help 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
Third Party Designee
To pay by credit card.
You can use your American Express
If you want to allow a friend, family member, or any other person
Card, Discover Card, MasterCard card, or Visa card. To pay
you choose to discuss your 2005 tax return with the IRS, check the
by credit card, call toll free or visit the website of either service
“Yes” box in the “Third party designee” area of your return. Also,
provider listed on this page and follow the instructions. A conve-
enter the designee’s name, phone number, and any five digits the
nience fee will be charged by the service provider based on the
designee chooses as his or her personal identification number
amount you are paying. Fees may vary between the providers. You
(PIN). But if you want to allow the paid preparer who signed your
will be told what the fee is during the transaction and you will have
return to discuss it with the IRS, just enter “Preparer” in the space
the option to either continue or cancel the transaction. You can also
for the designee’s name. You do not have to provide the other
find out what the fee will be by calling the provider’s toll-free
automated customer service number or visiting the provider’s web-
If you check the “Yes” box, you, and your spouse if filing a joint
site shown on this page. If you pay by credit card before filing your
return, are authorizing the IRS to call the designee to answer any
return, please enter on page 1 of Form 1040EZ in the upper left
questions that may arise during the processing of your return. You
corner the confirmation number you were given at the end of the
are also authorizing the designee to:
transaction and the amount you charged (not including the conve-
Give the IRS any information that is missing from your return,
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Need more information or forms? See page 5.