Amount You Owe

To avoid interest and penalties, pay your taxes in full by the due date of your return (not including extensions)—April 15, 2026, for most taxpayers. You don’t have to pay if line 37 is under $1.

Include any estimated tax penalty from line 38 in the amount you enter on line 37. Don’t include any estimated payments for 2026 in this payment. Instead, make the estimated payment separately.

Insufficient funds.

The penalty for making a payment to the IRS that was dishonored is $25 or 2% of the dishonored payment amount, whichever is more. However, if the dishonored payment amount is less than $25, the penalty equals the amount paid. Use Tax Topic 206 .