IRS Publication 1345 — Handbook for Authorized IRS e-file Providers

14 Pay by Check or Money Order Taxpayers may pay the balance due by mailing a check accompanied by Form 1040-VForm 1040-V, Payment Voucher. Providers must supply Form 1040-Vto taxpayers, if needed, and help them identify the correct mailing address from the chart on the back of the form. Taxpayers do not have to mail these vouchers at the same time the Provider transmits the electronic return. For example, the return may be transmitted in January and the taxpayer may mail the payment and voucher at any time on or before the return due date. Further detailed information on paying by check or money order is available on the IRS.gov/paymentsIRS.gov/payments page by selecting the check or money ordercheck or money order option in the other ways you can pay section. Installment Agreement Taxpayers who can’t pay the amount they owe for Form 1040 series returns and owe $50,000 or less in combined taxes, interest and penalties may use the Online Payment Agreement (OPA)Online Payment Agreement (OPA) application to request a payment plan (installment agreement). Authorized representatives with a power of attorney may use OPA on the taxpayer’s behalf. OPA will result in immediate notification of whether the payment plan is approved. Alternatively, they can submit Form 9465Form 9465, Installment Agreement Request, to the IRS by mail. The Provider can transmit Form 9465 electronically (if supported by software) with the taxpayer’s electronic return data, or the form may be submitted later by mail. It may take 30 days or more for a response to Form 9465, regardless of how it is submitted. If the installment agreement is accepted, the IRS charges a user fee, which may be waived or reimbursed for low-income taxpayers. Taxpayers who apply through OPA are charged a lower user fee, and an even lower user fee if they use the direct debit payment option. Signing an Electronic Tax Return As with an income tax return submitted to the IRS on paper, the taxpayer and paid tax return preparer (if applicable) must sign an electronic income tax return. Taxpayers must sign individual income tax returns electronically. There are currently two methods for signing individual income tax returns electronically (see Elec-Electronic Signature Methodstronic Signature Methods). Taxpayers must sign and date the Declaration of Taxpayer to authorize the origination of the electronic submission of the return to the IRS prior to the transmission of the return to IRS. The Declaration of Taxpayer includes the taxpayers’ declaration under penalties of perjury that the return is true, correct and complete, as well as the taxpayers’ Consent to Disclosure. The Consent to Disclosure authorizes the IRS to disclose information to the taxpayers’ Providers. Taxpayers authorize Intermediate Service Providers, Transmitters and EROs to receive from the IRS an acknowledgment of receipt or reason for rejection of the electronic return, the reason for any delay in processing the return or refund and the date of the refund. Taxpayers must sign a new declaration if the electronic return data on individual income tax returns is changed after taxpayers signed the Declaration of Taxpayer and the amounts differ by more than either (i) $50 to “Total income” or “AGI,” or (ii) $14 to “Total tax,” “Federal income tax withheld,” “Refund” or “Amount you owe.” Electronic Signature Methods There are two methods of signing individual income tax returns with an electronic signature available for use by taxpayers. Both the Self-Select PIN and Practitioner PIN methods allow taxpayers to use a Personal Identification Number (PIN) to sign the return and the Declaration of Taxpayer. The Self-Select PIN method requires taxpayers to provide their prior year Adjusted Gross Income (AGI) amount or prior year PIN for use by the IRS to authenticate the taxpayers. EROs should encourage taxpayers who do not have their original prior year AGI or PIN to call IRS Tax Help at 800-829-1040. This method may be completely paperless if the taxpayers enter their own PINs directly into the electronic return record using keystrokes after reviewing the completed return. Taxpayers may also authorize EROs to enter PINs on their behalf, in which case the taxpayers must review and sign a completed signature authorization form after reviewing the return. Also see IRS e-file Signature Authorization (Forms 8878 and 8879)IRS e-file Signature Authorization (Forms 8878 and 8879).