If you owe income tax, your payment is due by the “regular due date” – April 15 for most people – even if you have an extension to file your federal return. If that date falls on a weekend or legal holiday, payment is due on the next business day. For details, see Due Dates for Filing Individual Income Tax
What if I owe a balance on my current year income tax return that I have filed?
What if I owe a balance on my current-year income tax return, but haven’t filed it yet?
If you’re unable to pay the full amount due, file your return and pay as much as you can by the due date. After that date, we assess a 4 percent late-payment penalty on any unpaid tax, and interest accrues on both the unpaid tax and the penalty. For details, see Penalties and Interest
After your return is processed, we’ll send you a bill for any unpaid tax, penalties and interest that you owe. You may pay the bill in full, or request a payment agreement as directed on the bill.
What if I owe a balance on an audit or an adjustment to my return?
You have 60 days from the date of our audit or Tax Order to make payment. If you’re unable to pay the full amount due, pay as much as you can by the due date to reduce further penalties and interest.
After 60 days, we’ll send you a bill for any unpaid tax, penalties and interest that you owe. You may pay the bill in full, or request a payment agreement as directed on the bill.
How can I set up a payment agreement?
If you owe income tax when you file your return, pay as much as you can afford by the due date to reduce penalties and interest. You can request a payment agreement for any unpaid balance.
All payment agreements are subject to a nonrefundable $50 fee. Before receiving a bill, you can make payments online or by mail at any time to reduce what you owe.
If you’ve received a bill, you may request a payment agreement online
. If you need help, call 651-556-3003 or 1-800-657-3909. Please have your bank account and routing numbers available.
Note: Our decision to grant payment terms will be based on your financial situation. We reserve the right to reject any payment proposal.