• Most taxpayers pay the balance due by mailing a check, together with a payment voucher form (Form 1040-V, for federal; CA Form 3582, for CA), to the IRS and/or FTB (addresses on page iv). But taxpayers can pay in other ways: by providing information on their tax return for direct debit (taking money directly from a bank account), or by various direct pay options, which include paying by credit card. 
    • See pages Pub 4012 pages K-24 to K-26 for detailed information on the various payment options.
    • In this manual, direct debit is discussed on page 117; direct pay is discussed on page 118. 
  • If a taxpayer cannot pay at all, or cannot pay in full, see the “Unable to Pay/Late Filing” section, page 131.

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