• Most taxpayers will 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 a direct debit (taking money directly from a bank account), or by various direct pay options, which include paying by credit card. 
    • See pages K-24 through K-26 of Pub 4012 for detailed information on the various payment options.
    • In this manual, direct debit is discussed on page 119; direct pay is discussed on page 119. 
  • If a taxpayer cannot pay at all, or cannot pay in full, see the “Unable to Pay/Late Filing” section on page 132.

Created with the Personal Edition of HelpNDoc: Effortlessly create a professional-quality documentation website with HelpNDoc