IRS Publication 17 — Your Federal Income Tax (Individuals)

Insufficient funds. The penalty for making a payment to the IRS that was dishonored is $25 or 2% of the dishonored payment amount, whichever is more. However, if the dishonored payment amount is less than $25, the penalty equals the amount paid. This penalty applies to all acceptable forms of payment if the IRS doesn’t receive the funds.

Pay online. Paying online is convenient and secure and helps make sure we get your payments on time. You can pay online with a direct transfer from your bank account using IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS), or by debit or credit card.

T o pay your taxes online or for more information, go to IRS.gov/Payments. Pay by phone. Paying by phone is another safe and secure method of paying online. Use one of the following methods.

• EFTPS.

• Debit or credit card.

T o get more information about EFTPS or to enroll in EFTPS, visit EFTPS.gov or call 800-555-4477. T o contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800 -555-4477 number or 800-733-4829. Additional information about EFTPS is also available in Pub. 966.

T o pay using a debit or credit card, you can call one of the following service providers. There is a convenience fee charged by these providers that varies by provider, card type, and payment amount.

Link2Gov Corporation 888-PAY-1040TM (888-729-1040) PAY1040.com ACI Payments, Inc. 888-UPAY-TAXTM (888-872-9829) fed.acipayonline.com For the latest details on how to pay by phone, go to IRS.gov/Payments.

Pay by cash. You can pay your taxes in cash. T o find out about the different cash payment methods, go to IRS.gov/PayCash. Don’t send cash payments through the mail.

Pay by check or money order. Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick, and easy electronic payment options might be right for you. If you choose to mail a tax payment, attach Form 1040 -V . For the most up-to-date information on Form 1040 -V , go to IRS.gov/Form1040V.

Estimated tax payments. Don’t include any 2026 estimated tax payment in the payment for your 2025 income tax return. See chapter 4 for information on how to pay estimated tax.

Interest Interest is charged on tax you don’t pay by the due date of your return. Interest is charged even if you get an extension of time for filing. If the IRS figures your tax for you, to avoid interest for late payment, you must pay the bill by the date specified on the bill or by the due date of your return, whichever is later. For information, see Tax Figured by IRS in chapter 13. Interest on penalties. Interest is charged on the failure -to-file penalty, the accuracy -related penalty, and the fraud penalty from the due date of the return (including extensions) to the date of payment. Interest on other penalties starts on the date of notice and demand, but isn’t charged on penalties paid within 21 calendar days from the date of the notice (or within 10 business days if the notice is for $100,000 or more).

Interest due to IRS error or delay. All or part of any interest you were charged can be forgiven if the interest is due to an unreasonable error or delay by an officer or employee of the IRS in performing a ministerial or managerial act.

A ministerial act is a procedural or mechanical act that occurs during the processing of your case. A managerial act includes personnel transfers and extended personnel training. A decision concerning the proper application of federal tax law isn’t a ministerial or managerial act.

The interest can be forgiven only if you aren’t responsible in any important way for the error or delay and the IRS has notified you in writing of the deficiency or payment. For more information, see Pub. 556.

Interest and certain penalties may also be suspended for a limited period if you filed your return by the due date (including extensions) and the IRS doesn’t provide you with a notice specifically stating your liability and the basis for it before the close of the 36-month period beginning on the later of:

• The date the return is filed, or

• The due date of the return without regard to extensions.

For more information, see Pub. 556.

Installment Agreement If you can’t pay the full amount due with your return, you can ask to make monthly installment payments for the full or a partial amount. However, you will be charged interest and may be charged a late payment penalty on the tax not paid by the date your return is due, even if your request to pay in installments is granted. If your request is granted, you must also pay a fee. T o limit the interest and penalty charges, pay as much of the tax as possible with your return. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment. T o apply for an installment agreement online, go to IRS.gov/OPA. You can also use Form 9465.

In addition to paying by check or money order, you can use a credit or debit card or direct payment from your bank account to make installment agreement payments. See How T o Pay, earlier.

TIP Gift To Reduce Debt Held by the Public You can make a contribution (gift) to reduce debt held by the public. If you wish to do so, go to Pay.gov and make a contribution by credit card, debit card, PayPal, checking account, or savings account.

Don’t add this gift to any tax you owe.

For information on making this type of gift online, go to TreasururyDirect.gov/Help-Center/ Public-Debt-FAQs/#DebtFinance and see the information under “How do you make a contribution to reduce the debt?” You may be able to deduct this gift as a charitable contribution on next year’s tax return if you itemize your deductions on Schedule A (Form 1040).

Name and Address Fill in your name and address in the appropriate area of Form 1040 or 1040 -SR. If you are married filing a separate return, enter your spouse’s name in the entry space below the filing status checkboxes instead of below your name. If you are currently incarcerated, enter your inmate identifying number near your last name.

You must include your SSN in the correct place on your tax return. P .O. box. If your post office doesn’t deliver mail to your street address and you have a P .O. box, enter your P .O. box number on the line for your present home address instead of your street address. Foreign address. If you have foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but do complete the spaces below that line (Foreign country name, Foreign province/state/ county, and Foreign postal code).

Don’t abbreviate the country name.

Where Do I File?

After you complete your return, you must send it to the IRS. If you must mail your return, mail it to the address shown in the Instructions for Form 1040. See File Electronically, earlier.

What Happens After I File?

After you send your return to the IRS, you may have some questions. This section discusses concerns you may have about recordkeeping, your refund, and what to do if you move.

What Records Should I Keep?

This part discusses why you should keep records, what kinds of records you should keep, and how long you should keep them.

CAUTION ! 16 Chapter 1 Filing Information Publication 17 (2025)