4. IRS Tax Payment as a result of the Tax Amendment
If you owe taxes as the result of the amendment, we recommend you first e-file it and do not pay during the e-filing process. Once the Tax Amendment has been accepted,
pay directly at the IRS site. You do
NOT need to mail in the form 1040-X if you e-filed the form. If you created the
1040-X tax amendment on paper, include a check with the tax amendment and mail it to the
IRS mailing address for your tax amendment.
Tip: In case you owe taxes, file the tax amendment even if you can not pay taxes due at this time, as you would not face potential late filing penalties which are generally higher than late payment penalties.
Other tax payment options are listed here.