Some taxpayers who itemize their deductions may be eligible to claim as a miscellaneous itemized deduction the convenience fee charged to pay individual income taxes by credit or debit card.
Taxpayers who pay by check or money order should make the payment out to the “United States Treasury.” The tax year, form number, and Social Security number should all be included on the check or money order. For taxpayers who have already submitted their tax return but still need to pay all or some of the balance due, the check or money order can be mailed to the IRS with Form 1040-V.
For members of the military and others serving in combat zones, the filing and payment deadline is normally postponed until at least 180 days after the service member leaves the combat zone, so the April 18 deadline to file and pay does not apply. Eligible taxpayers get the extra time without having to ask for it.
Avoid Penalties and Interest
The IRS wants to remind taxpayers that if they cannot pay the entire bill at once, they should pay as much as possible in order to minimize penalties and interest.
For those taxpayers who cannot pay in full by April 18, an installment agreement might be appropriate. Several options are available for setting up a payment agreement with the IRS:
Most people can set up a payment agreement on line in a matter of minutes. Those who owe $25,000 or less in combined tax, penalties, and interest qualify can use the Online Payment Agreement (OPA). They can choose this option even if they have not yet received a bill or notice from the IRS. For details, refer to What Information Do I Need to Use OPA?
File Form 9465 (PDF), Request for Installment Agreement. This form can be filed electronically along with the return or downloaded from IRS.gov and mailed along with the paper return. For taxpayers who have already received a tax bill, the completed form should be mailed to the address on the bill.
Arrangements can also be made by phone by calling the number on the bill or notice sent by the IRS.