Offset Against Debts
As with a paper return, you may not get all of your refund if you owe certain past due amounts,
such as federal tax, state tax, a student loan, or child support.
If you have a balance due with your tax return, you must pay it by the due date of your return
to avoid late payment penalties and interest. You can make your payment electronically, by credit card, or a direct
debit to your checking or savings account.
You can electronically file your tax return by using a tax professional or using your personal
computer. Many tax professionals file returns electronically for their clients. You can:
The tax professional who electronically transmits returns to the IRS is authorized by the IRS to
do so as an electronic return originator (ERO).