! mid-February for returns that — 2025 Publ 225 (PDF)

CAUTION the EITC or the additional child tax

credit (ACTC). This applies to the entire refund, not just the portion associated with these cred- its.

Making a tax payment. The IRS recommends paying electronically whenever possible. Options to pay electronically are included in the list below. Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for informa- tion on how to make a payment using any of the following options.

IRS Direct Pay : Pay taxes from your bank

account. It’s free and secure, and no sign-in is required. You can change or cancel within 2 days of scheduled payment.

Debit Card, Credit Card, or Digital Wallet :

Choose an approved payment processor to pay online or by phone.

Electronic Funds Withdrawal : Schedule a

payment when filing your federal taxes us- ing tax return preparation software or through a tax professional.

Electronic Federal Tax Payment System :

This is the best option for businesses. En- rollment is required.

Check or Money Order : Mail your payment

to the address listed on the notice or in- structions.

Cash : You may be able to pay your taxes

with cash at a participating retail store.

Same-Day Wire : You may be able to do

same-day wire from your financial institu- tion. Contact your financial institution for availability, cost, and time frames.

Note: The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick and easy.

What if I can’t pay now? Go to IRS.gov/ Payments for more information about your op- tions.

Apply for an online payment agreement ( IRS.gov/OPA ) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.
Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC .

Filing an amended return. Go to IRS.gov/ 1040X for information and updates.

Checking the status of your amended re- turn. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.

It can take up to 3 weeks from the date