If your tax payments are less than your tax liability, the additional amount you owe will be
shown on line 76 of Form 1040 "Amount you owe". To avoid interest and penalties in additional to any underpayment
penalty, it is best to pay the amount you owe when you file your tax return. There are several ways to pay this
amount including any penalty that you are figuring yourself.
Paying tax by Check or money order
You can send a check or money order with your tax return along with a Form
1040-V, Payment Voucher. Do not confuse this voucher with Form 1040-ES voucher that is used only
for estimated tax payments. Make out your check or money order to "United States Treasury". Show your name,
address, social security number, daytime telephone number and the tax year and tax form number (e.g. 2006, Form
1040) on the front of the check or money order.
Paying tax by Credit Card
To pay your tax by credit card, call 1-800-272-9829 or 1-888-729-1040 and follow
the instructions. A convenience fee will be charged by the credit card processor based on the amount you are
paying. You will be told what the convenience fee is when you call. Do not include the fee as part of your tax
payment. At the end of the call, you will be given a confirmation number. Enter the confirmation number on page 1
of Form 1040 in the upper left corner.