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Select Form 1040 if you are making a payment toward your individual federal income tax. Reasons include, but are not limited to, a balance due on your recently filed Form 1040 return or amended return (Form 104X), a notice you received, an installment agreement, an estimated tax payment, a payment with your extension, or a proposed tax assessment (such CP2000 or an Examination assessment) for your federal income tax return.

IRS individual tax form used to report income, make allowable income adjustments, and claim tax credits. The form allows the taxpayer to determine if additional taxes are owed or if tax has been overpaid and a refund is due.

Select Health Care (Form 1040) if you are making a payment for Form 1040 Health Care Individual Responsibility, also known as Shared Responsibility (Line 61 of Form 1040, Line 38 of Form 1040A, and Line 11 of Form 1040EZ).

You may owe a Health Care Individual Responsibility (Form 1040) payment if you did NOT maintain minimum essential health coverage and your tax return resulted in a balance due.

If you are a joint filer, your balance due is only required to be paid by one spouse on the joint return, for example:

• Bankruptcy - either spouse is discharged or dismissed from bankruptcy.
• Offer in Compromise (OICOffer in Compromise) - either spouse makes an offer on a liability.
• Innocent Spouse - one spouse is fully or partially relieved of the liability for an assessment made against a joint module.
• Tax Court - either spouse is going to Appeals or petitions the tax court. (Exam / Automated Underreporter (AUR) / Appeals).
• Exam agreed / unagreed cases - only one spouse agrees to the tax deficiency, while the other spouse does not agree, but does not appeal or file a petition (this could include a deceased taxpayer and neither the surviving spouse nor the executor sign the Revenue Agent Report).

For more examples, please see Internal Revenue Service.

Select Retirement Plans (5329) or Tax-Favored Accounts (5329) only if you filed Form 5329 with a balance due separate from your Form 1040.

IRSI R S individual tax form to report additional taxes on IRAs, other qualified retirement plans, modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, or HSAs.

IRSI R S assessment of a civil penalty on individual or business tax forms. Includes frivolous tax return, tax fraud, trust fund recovery, failure to pay, failure to file and accuracy penalties.

Payment Plan/Installment Agreement - If you have an installment agreement for your civil penalty as shown on your CP521 or CP523 notice, select "Payment Plan/Installment Agreement".

Advance Payment - If you are making a full or initial payment for a proposed amount due based on a CP 2000, a Notice of Deficiency, or other proposed assessment to your return, select "Advance Payment". Payments of this type may post in advance of the actual penalty assessment.

Other Amount Due - If you are making a full or partial payment on a civil penalty balance due notice and you do not have an installment agreement, select "Other Amount Due".

Select Form 706 if you are making a payment for a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such CP2000 or an Examination assessment) for your U.S. estate tax return.

File Form 706 when the estate's value exceeds the federal estate tax exemption amount for the year of death or to elect portability and transfer any unused exemption to the surviving spouse, regardless of the estate's size.

Select Form 706A if you are making a payment for a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such CP2000 or an Examination assessment) for your U.S. additional estate tax return.

File Form 706A if you are a qualified heir who must report the additional estate tax due when a taxable event occurs.

Select Form 706GS(D) if you are making a payment for a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such CP2000 or an Examination assessment) for your generation-skipping transfer tax return for distributions.

File Form 706GS(D) if you are a "skip person" who has received a taxable distribution from a trust subject to generation-skipping transfer (GST) tax.

Select Form 709 if you are making a payment for a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such CP2000 or an Examination assessment) for your gift tax return.

File Form 709 if you gave gifts to someone (other than your spouse) totaling more than the annual gift tax exclusion for the year.

Select Form 926 if you are making a payment for a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such CP2000 or an Examination assessment) for your U.S. transferor of property to a foreign corporation tax return.

File Form 926 to report certain transfers of tangible or intangible property to a foreign corporation.

Select Form 6069 if you are making a payment for a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such CP2000 or an Examination assessment) for your excise tax on excessive contributions of black lung benefit trust tax return.

File Form 6069 to report excess contributions made to a Black Lung Benefit Trust and to calculate the excise tax imposed on excess contributions under IRC 4953.

Select Form 8288 if you are making a payment for a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such CP2000 or an Examination assessment) for your U.S. withholding tax for certain dispositions by foreign persons tax return.

File Form 8288 if you are a foreign seller of U.S. real estate to report the withholding of the amount realized.

Select Form 8404 if you are making a payment for a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such CP2000 or an Examination assessment) for your interest charge on DISC-related deferred tax liability.

File Form 8404 if you are a shareholder in an IC-DISC (or former DISC) and you have deferred taxes on income earned by the DISC.

Select Form 8697 if you are making a payment for a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such CP2000 or an Examination assessment) for your interest computation under the look-back method for completed long-term contracts.

File Form 8697 to calculate and report interest owed or refundable under the look-back method required for long-term contracts.

Select Form 8725 if you are making a payment for a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such CP2000 or an Examination assessment) for your excise tax on greenmail.

File Form 8725 if you receive greenmail - a payment made by a corporation to a shareholder to buy back their shares at a premium price to prevent a takeover.

Select Form 8876 if you are making a payment for a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such CP2000 or an Examination assessment) for your excise tax on structured settlement factoring transactions.

File Form 8876 to report and pay the 40% excise tax imposed on the factoring discount you receive from certain structured settlement factoring transactions.

Select Form CT-2 if you are making a payment for a balance due on your recently filed return, notice you received, an installment agreement, or a proposed tax assessment (such CP2000 or an Examination assessment) for your employee representative's quarterly railroad tax return.

File Form CT-2 to report and pay railroad retirement taxes imposed on the compensation received by employee representatives.