SECTION 11. BALANCE DUE

RETURNS

.01 All service centers that accept electronically filed returns will accept electronically filed balance due returns.

.02 Taxpayers who file balance due returns under the Form 1040 IRS e-file Program for any taxable year are responsible for making full and timely payment of any tax that is due. Failure to make full payment on or before the due date of the return (determined without regard to extensions) will result in the imposition of interest and may result in the imposition of penalties.

.03 Taxpayers have several options for paying balances due, including the following:

(1) DIRECT DEBIT. Taxpayers may authorize the Service to debit their checking or savings account for the amount of the balance due;

(2) PAY BY CHECK. Taxpayers may pay any balance due by sending a check, along with Form 1040-V, Payment Voucher, to the Service. The Authorized IRS e-file Provider must furnish Form 1040-V to any taxpayer paying a balance due by check; and

(3) INSTALLMENT AGREEMENT. Taxpayers who cannot pay the balance due with the return may request an installment payment arrangement by filing Form 9465, Installment Agreement Request, with their return.