File Form 9465, Installment Agreement Request, to set up installment payments with the IRS. The IRS must allow you to make payments on your overdue taxes if you owe $25,000 or less, you can show that you cannot pay the amount you owe now, you can pay off the tax in three years or less. The Electronic Federal Tax Payment System® tax payment service is provided free by the U.S. Department of the Treasury. After you've enrolled and received your credentials, you can pay any tax due to the Internal Revenue Service (IRS) using this system. 1 A payment voucher (Form 1040-V) will be generated with your tax return and you should include this form when you mail your check. 2  The correct IRS mailing address to use is based on your state residence, and you can find the appropriate mailing address on your payment voucher [ Form 1040-V sample ]. You should refer to the notice you received for your latest balance due or have it handy and call our toll-free automated phone service for your current payoff amount. If you don’t have your notice, you can call 1-800-829-1040 to find out The IRS charges a far lower interest rate, which means you can spend more of your money paying off the balance, not just keeping up with interest. Don’t take money out of your retirement accounts to pay a tax bill. You may owe a penalty, in addition to income taxes, on the amount you withdraw. By the time you pay the penalty and income tax, you won’t have as much left to pay your previous tax bill as you thought. Besides, retirement accounts are for retirement! Finally, if you owe the IRS a good deal of money, don’t panic! Additional 10 percent early withdrawal penalty if you are under age 59½ If you receive a payment before you reach age 59½ and you do not roll it over, then in addition to the regular income tax, you may have to pay an extra tax equal to 10 percent of the tax-deferred portion of the payment. If you are about to make a payment that will pay some – but not all – of your taxes, you could be best served by designating the payment to be applied to the most recent debt (2008) first. This allows the older taxes a greater chance to expire from the statute of limitations on collection.
http://blog.taxact.com/owe-money-to-the-irs-steps-to-pay-off-your-tax-bill/ https://www.eftps.gov/ http://www.efile.com/payment-options-for-federal-IRS-income-taxes-you-owe/ https://www.irs.gov/payments http://blog.taxact.com/owe-money-to-the-irs-steps-to-pay-off-your-tax-bill/ http://www.drs.wa.gov/forms/member/withdrawalRetirementContributionsForm.pdf http://howardlevyirslawyer.com/2010/07/17/why-how-when-making-designated-payments-to-the-irs/
if you are make a portion irs payment where do you