Instructions For Form 1040-Ss Page 6
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13Part II—Bona Fide
Electronic Funds Withdrawal (EFW)
payable to “United States Treasury” for the
is an integrated e-file/e-pay option offered
full amount due. Do not send cash. Do not
Residents of Puerto Rico
when filing your federal taxes
attach the payment to your return. Write
Claiming Additional Child
electronically using tax preparation
“2016 Form 1040-SS,” your name,
Tax Credit
software, through a tax professional, or
address, daytime phone number, and
the IRS at IRS.gov/payments.
social security number (SSN) on your
If you were a bona fide resident of Puerto
Online Payment Agreement. If you
payment. If you are filing a joint return,
Rico for the tax year and you qualify to
cannot pay in full by the due date of your
enter the SSN shown first on your tax
claim the additional child tax credit, you
tax return you can apply for an online
return.
must list each qualifying child (defined
monthly installment agreement at
IRS.gov/
later) in Part I, line 2. Also complete Part II
To help us process your payment,
payments. Once you complete the online
and the Additional Child Tax Credit
enter the amount on the right side of the
process, you will receive immediate
Worksheet—Part II,
Line
3, later, to figure
check like this: $ XXX.XX. Do not use
notification of whether your agreement has
the amount of your credit.
dashes or lines (for example, do not enter
been approved. A user fee is charged.
“$ XXX–” or “$ XXX
”).
IRS2Go is the mobile application of the
xx
You must have three or more
100
IRS; you can access Direct Pay or Pay By
qualifying children to claim the
!
Mail your 2016 Form 1040-SS and
Card by downloading the application.
additional child tax credit.
CAUTION
payment to the address shown under
Where To
File, earlier.
Qualifying for the Credit
Pay by Phone
Bad check or payment. The penalty for
You may be able to claim the additional
Paying by phone is another safe and
writing a bad check to the IRS is $25 or
child tax credit for 2016 if all of the
secure method of paying electronically.
2% of the check, whichever is more.
following apply.
Use one of the following methods:
However, if the amount of the check is
You were a bona fide resident of Puerto
1. Call one of the debit or credit card
less than $25, the penalty equals the
Rico (see Pub. 570).
service providers, or
amount of the check. This penalty also
Social security and Medicare taxes
applies to other forms of payment if the
2. Use the Electronic Federal Tax
were withheld from your wages or you
IRS doesn't receive the funds. See Tax
Payment System (EFTPS).
paid SE tax.
Topic 206 at
IRS.gov/taxtopics.
You, or your spouse if filing a joint
Debit or credit card. Call one of our
return, can't be claimed as a dependent
service providers. Each charges a fee that
on someone else's U.S. income tax return.
What If You Can't Pay?
varies by provider, card type, and
You had three or more qualifying
If you can't pay the full amount shown on
payment amount.
children (defined below).
line 15 when you file, you can ask for:
Qualifying child. A qualifying child for
An installment agreement, or
Link2Gov Corporation
purposes of the additional child tax credit
An extension of time to pay.
1-888-PAY-1040
TM
is a child who:
(1-888-729-1040)
Installment agreement. Under an
1. Is your son, daughter, stepchild,
installment agreement, you can pay all or
foster child, brother, sister, stepbrother,
part of the tax you owe in monthly
stepsister, half brother, half sister, or a
WorldPay US, Inc.
installments. However, even if an
descendant of any of them (for example,
1-844-PAY-TAX-8
TM
installment agreement is granted, you will
your grandchild, niece, or nephew). A
(1-844-729-8298)
be charged interest and may be charged a
foster child is any child placed with you by
late payment penalty on the tax not paid
an authorized placement agency or by a
by April 18, 2017. You must also pay a
judgment, decree, or other order of any
fee. To limit the interest and penalty
EFTPS. To use EFTPS, you must be
court of competent jurisdiction.
charges, pay as much of the tax as
enrolled either online or have an
possible when you file. But before
Note. Your adopted child is always
enrollment form mailed to you. To make a
requesting an installment agreement, you
treated as your own child. A child lawfully
payment using EFTPS, call
should consider other less costly
placed for legal adoption is treated the
1-800-555-4477 (English) or
alternatives, such as a bank loan or credit
same as an adopted child.
1-800-244-4829 (Español). People who
card payment.
2. Was under 17 at the end of 2016.
are deaf, hard of hearing, or have a
To ask for an installment agreement,
speech disability and who have access to
3. Was younger than you (or your
you can apply online or use Form 9465.
TTY/TDD equipment can call
spouse, if filing jointly) or was permanently
To apply online, go to
Apply for an Online
1-800-733-4829. For more information
and totally disabled (see Age Test in Pub.
Payment
Agreement.
about EFTPS, go to
IRS.gov/payments
or
501).
Extension of time to pay. If paying the
4. Did not provide over half of his or
tax when it is due would cause you an
her own support for 2016.
Mobile Device
undue hardship, you can ask for an
5. Lived with you for more than half of
extension of time to pay by filing
Form
To pay through your mobile device,
2016. If the child did not live with you for
1127
by April 18, 2017. An extension
download the IRS2Go app.
the required time, see Residency Test in
generally won't be granted for more than 6
Pub. 501.
months. You will be charged interest on
Pay by Check or Money Order
6. Is not filing a joint return for 2016 or
the tax not paid by April 15, 2017. You
is filing a joint return for 2016 only to claim
must pay the tax before the extension runs
Before submitting a payment through the
a refund of estimated or withheld taxes.
out. Penalties and interest will be imposed
mail, please consider alternative methods.
See examples under Joint Return Test (To
until taxes are paid in full. For the most
One of our safe, quick, and easy
Be a Qualifying Child) in Pub. 501.
up-to-date information on Form 1127, go
electronic payment options might be right
to IRS.gov/form1127.
7. Was a U.S. citizen, U.S. national, or
for you. If you choose to mail a tax
a U.S. resident alien.
payment make your check or money order
Instructions for Form 1040-SS (2016)
SS-6
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