Instructions For 1040ez - 2016 Page 24

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shown on your return” is the amount on line 10 minus the amount
Pay by Check or Money Order
on line 8a. You may choose to have the IRS figure the penalty for
Before submitting a payment through the mail, please consider
you. If you owe a penalty, the IRS will send you a bill. However, if
alternative methods. One of our safe, quick and easy electronic
you want to figure the penalty yourself on Form 2210, you must
payment options might be right for you. If you choose to mail a
file Form 1040A or 1040 to do so.
tax payment, make your check or money order payable to “Uni-
ted States Treasury” for the full amount due. Do not attach the
The penalty may be waived under certain conditions. See
payment to your return. Do not send cash. Write “2016 Form
Pub. 505 for details.
1040EZ” and your name, address, daytime phone number, and
Exceptions to the penalty. You won't owe the penalty if your
social security number (SSN) on your payment and attach Form
2015 tax return was for a tax year of 12 full months and either of
1040V. For the most up-to-date information on Form 1040-V, go
the following applies.
to IRS.gov/form1040v. If you are filing a joint return, enter the
1. You had no tax shown on your 2015 return and you were a
SSN shown first on your return.
U.S. citizen or resident for all of 2015, or
To help us process your payment, enter the amount on the
2. Line 7 on your 2016 return is at least as much as the tax
right side of the check like this: $ XXX.XX. Do not use dashes or
shown on your 2015 return.
lines (for example, do not enter “$XXX–” or “$XXX
”).
XX
100
Mail your 2016 tax return, payment, and Form 1040-V to the
Third Party Designee
address shown on the form that applies to you.
If you want to allow your preparer, a friend, a family member, or
You may need to (a) increase the amount of income tax
any other person you choose to discuss your 2016 tax return
withheld from your pay by filing a new Form W-4 with
TIP
with the IRS, check the “Yes” box in the “Third Party Designee”
your employer, (b) increase the tax withheld from other
area of your return. Also, enter the designee's name, phone
income by filing Form W-4V, or (c) make estimated tax pay-
number, and any five digits the designee chooses as his or her
ments for 2017. See
Income tax withholding and estimated tax
personal identification number (PIN).
payments for 2017
in Section 5, later.
If you check the “Yes” box, you, and your spouse if filing a
What if You Cannot Pay?
joint return, are authorizing the IRS to call the designee to an-
If you cannot pay the full amount shown on line 14 when you file,
swer any questions that may arise during the processing of your
you can ask for:
return. You also are authorizing the designee to:
An installment agreement, or
Give the IRS any information that is missing from your re-
An extension of time to pay.
turn,
Call the IRS for information about the processing of your re-
Installment agreement. Under an installment agreement, you
turn or the status of your refund or payment(s),
can pay all or part of the tax you owe in monthly installments.
Receive copies of notices or transcripts related to your re-
However, even if your request to pay in installments is granted,
turn, upon request, and
you will be charged interest and may be charged a late payment
Respond to certain IRS notices about math errors, offsets,
penalty on the tax not paid by April 18, 2017. You also must pay
and return preparation.
a fee. To limit the interest and penalty charges, pay as much of
the tax as possible when you file. But before requesting an in-
You aren't authorizing the designee to receive any refund
stallment agreement, you should consider other less costly alter-
check, bind you to anything (including any additional tax liability),
natives, such as a bank loan or credit card payment.
or otherwise represent you before the IRS. If you want to expand
the designee's authorization, see Pub. 947.
To ask for an installment agreement, you can apply online or
use Form 9465. To apply online, go to IRS.gov and click on
The authorization will automatically end no later than the due
Apply for an Online Payment
Plan.
date (not counting extensions) for filing your 2017 tax return.
Extension of time to pay. If paying the tax when it is due
This is April 17, 2018, for most people.
would cause you an undue hardship, you can ask for an exten-
sion of time to pay by filing Form 1127 by April 18, 2017. You will
Signing Your Return
still be charged interest on the tax not paid by April 15, 2017. An
Form 1040EZ isn't considered a valid return unless you sign it. If
extension generally won't be granted for more than 6 months.
you are filing a joint return, your spouse also must sign. If your
You must pay the tax before the extension runs out. Penalties
spouse cannot sign the return, see Pub. 501. Be sure to date
and interest will be imposed until taxes are paid in full. For the
your return and enter your occupation(s). If you have someone
most up-to-date information on Form 1127, go to
IRS.gov/
prepare your return, you are still responsible for the correctness
form1127.
of the return. If your return is signed for you by a representative,
Penalty for Not Paying Enough Tax During
you must have a power of attorney attached that specifically au-
the Year
thorizes the representative to sign your return. To do this, you
can use Form 2848. If you are filing a joint return as a surviving
You may have to pay a penalty if line 14 is at least $1,000 and it
spouse, see
Death of a Taxpayer
in Section 1, earlier.
is more than 10% of the tax shown on your return. The “tax
-24-
Instructions for Form 1040EZ

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