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CAUTION

Line 16

Amount You Owe

TIP

To avoid interest and penalties, pay your taxes in full by April 15, 2026. You don’t have to pay if line 16 is under $1.

Don’t include any estimated tax payment for 2025 in this payment. Instead, make the estimated tax payment separately.

The IRS offers several payment options. Go to IRS.gov/ ModernPayments to see your options. Also, see How To Get Tax Help , later.

Pay Online

Paying online is convenient and secure and helps make sure we get your payments on time. To pay your taxes online or for more information, go to IRS.gov/

Instructions for Form 1040-SS (2025) 11

ModernPayments . You can pay using any of the following methods.

• Your Online Account. You can now make tax payments through your online account, including balance payments, estimated tax payments, or other types of payments. You can also see your payment history and other tax records there. Go to IRS.gov/ Account .

• IRS Direct Pay. For online transfers directly from your checking or savings account at no cost to you.

• Pay by Card or Digital Wallet. To pay by debit or credit card, or digital wallet, go to IRS.gov/Payments . A fee is charged by these service providers. You can also pay by phone with a debit or credit card. See Debit or credit card under Pay by Phone, later.

• Electronic Funds Withdrawal (EFW) is an integrated e-file /e-pay option offered when filing your federal taxes electronically using tax return preparation software or through a tax professional or the IRS at IRS.gov/Payments .

• Online Payment Agreement. If you can’t pay in full by the due date of your tax return, you can apply for an online monthly installment agreement at IRS.gov/OPA . Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. A user fee is charged.

• Electronic Federal Tax Payment System (EFTPS). Allows you to pay your taxes online or by phone directly from your checking or savings account. There is no fee for this service. You must be enrolled either online or have an enrollment form mailed to you. See EFTPS under Pay by Phone, later.

Pay by Phone

Paying by phone is another safe and secure method of paying electronically. Use one of the following methods: (1) call one of the debit or credit card service providers, or (2) use the Electronic Federal Tax Payment System (EFTPS) to pay directly from your checking or savings account.

Debit or credit card. To make a payment by phone, call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount.

Link2Gov Corporation 888-PAY-1040™ (888-729-1040) www.PAY1040.com ACI Payments, Inc. 888-UPAY-TAX™ (888-872-9829) fed.acipayonline.com

EFTPS. To get more information about EFTPS or to enroll in EFTPS, visit EFTPS.gov or call 800-555-4477. To 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 above or 800-733-4829. Additional information about EFTPS is also available in Pub. 966.

Pay by Mobile Device

To pay through your mobile device, download the IRS2Go app.

Pay by Cash

You can pay your taxes in cash. To 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 .

Extension of time to pay due to an undue hardship. If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127, Application for Extension of Time for Payment of Tax Due to Undue Hardship, by April 15, 2026. In most cases, an extension won’t be granted for more than 6 months. You will be charged interest on the tax not paid by April 15, 2026. You must pay the tax before the extension runs out. If you do not pay the tax by the extended due date, penalties and interest will be imposed until taxes are paid in full. For the most up-to-date information on Form 1127, go to IRS.gov/Form1127 .

Third Party Designee If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2025 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area on page 2 of your return. Also, enter the designee’s name, phone number, and any five digits the designee chooses as their personal identification number (PIN).

If you check the “Yes” box, you (and your spouse if filing a joint tax return) are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to:

• Give the IRS any information that is missing from your return;

• Call the IRS for information about the processing of your return or the status of your refund or payment(s);

• Receive copies of notices or transcripts related to your return, upon request; and

• Respond to certain IRS notices about math errors, offsets, and return preparation.

You aren’t authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee’s authorization, see Pub. 947, Practice Before the IRS and Power of Attorney.

The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2026 tax return. This is April 15, 2027, for most people.

12 Instructions for Form 1040-SS (2025)

Sign Your Return Form 1040-SS isn’t considered a valid return unless you sign it in accordance with the requirements in these instructions. If you are filing a joint return, your spouse must also sign. If your spouse can’t sign the return, see Pub. 501. Be sure to date your return. If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848, Power of Attorney and Declaration of Representative. If you are filing a joint return with your spouse who died in 2025, see Death of a Taxpayer , later.

Requirements for a Paper Return You must handwrite your signature on your return if you file it on paper. Digital, electronic, or typed-font signatures are not valid signatures for Form 1040-SS filed on paper.

Requirements for an Electronic Return To file your return electronically, you must sign the return electronically using a personal identification number (PIN) and provide the information described below. If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN.

If we issued you an identity protection personal identification number (IP PIN) (as described in more detail below), all six digits of your IP PIN must appear in the IP PIN spaces provided for your electronic signature to be complete. Failure to include an issued IP PIN on the electronic return will result in an invalid signature and a rejected return. If you are filing a joint return and both taxpayers were issued IP PINs, enter both IP PINs in the spaces provided.

1040 or 1040-SR, enter zero. You, and your spouse if filing jointly, may each use your own prior-year PIN to verify your identity if you filed electronically last year. If you use your prior-year PIN or enter your IP PIN, you are not required to enter your prior-year AGI. The prior-year PIN is the five-digit PIN you used to electronically sign your 2024 return.