Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 10. BALANCE DUE
Internal Revenue Bulletin 1996-53 · 2026-10-03 edition · updated 2026-10-04 · United States
RETURNS
.01 An electronically filed balance due return is transmitted to the appropriate service center in the same manner that a refund or zero balance return is filed. A balance due return is not complete unless and until the Service receives Form 8453–OL completed and signed by the taxpayer.
.02 The Transmitter must furnish Form 1040–V, Electronic Payment Voucher, to a taxpayer who electronically files a balance due return.
.03 To expedite the crediting of a tax payment, a taxpayer who electronically files a balance due return should mail his or her tax payment with either Form 1040–V or the scannable payment voucher that is included in some tax packages. Each of these options has specific mailing instructions.
.04 A taxpayer who electronically files a balance due return must make a full and timely payment of any tax that is due. Failure to make full payment of any tax that is due on or before April 15, 1997, will result in the imposition of interest and may result in the imposition of penalties.
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