How to Pay IRS Balance Due Return or ES Payment

.

RETURN WITH A BALANCE DUE--If the taxpayer has a balance due on a
return and does not elect to pay using direct debit, the balance due
can be paid by one of the following methods:

A. CHECK OR MONEY ORDER payable to "United States Treasury"

1. Write "2011 Form 1040" and taxpayer name, address, SSN, and
daytime phone number on the payment
2. Mail the payment with Form 1040 (if paper-filing) and Form
1040-V.

B. CREDIT CARD (MC, Visa, Discover, AmEx)

* Using Integrated File and Pay (IFP): Go to the EPAY screen for
details.
* Using the Drake e-Payment Center (standalone): Go to
www.1040paytax.com.

ESTIMATED TAX PAYMENTS--Use one of the following options to pay
estimated tax payments:

A. CHECK OR MONEY ORDER payable to "United States Treasury"

1. Write "2011 Form 1040-ES" and the taxpayer SSN on the check or
money order.
2. Mail the payment and voucher to the appropriate address.
(Addresses vary depending on where the taxpayer lives; see
the 1040-ES instructions.)

B. DEBIT CARD or CREDIT CARD using the Drake E-Payment Center:

www.1040paytax.com (MC, Vis, Disc)

C. ELECTRONIC FEDERAL TAX PAYMENT SYSTEM (EFTPS)

* Taxpayer can enroll online at www.eftps.com or call the
applicable number provided below:

(888) 555-4477 (for business accounts)
(888) 316-6541 (for individual accounts)

D. DIRECT DEBIT at the time the 2011 return is e-filed. The PMT
screen has selection fields for each quarter and the amounts to be
withdrawn on each quarterly due date. See the PMT screen for more
information.
.