amended return payment

[syoung123]

If I am sending a paper amended return for 2019 and pay electronically using IRS Direct Pay, when can I pay electronically since the IRS may not receive and process the paper return potentially for 16 weeks, and the paper return won't be in the system for a long time.  I would know when they receive the paper return with the certified mail tracking number, but I won't know when they will process the return.  Do I need to wait until I see my return shows up in the IRS site under "where is my amended return", then make the payment online?  By then, after 16 weeks (4 months),  I may have to pay or pay more penalties and interest.  That is why I am thinking about putting a paper check along with the paper amended return and mail them in an envelope, providing that I can send a check along with the return (my previous posted question on page 18 of the 1040-X instruction, in the section "Pay by check or money order", I am not sure what "Don't attach the payment to your return" in the instructions mean.  Does it mean "don't enclose the check with the return in the same envelope", or just "don't staple to check to the return and just enclose it loosely in the envelope with the amended return to mail"?  Thank you.

[DoninGA]

The directions mean do not staple the payment to the amended tax return, Form 1040-X.  You can pay the taxes owed on the amended return with a check mailed in the same envelope as the tax return.

Or -

You can also pay the taxes owed on the IRS payment website using Direct Pay.  On the website you would select Amended Return for the Reason.  Then select 1040-X for Apply Payment To.  Then select 2019 for Tax Period for Payment - https://www.irs.gov/payments

[syoung123]

Thank you for your reply.  If I make payment using IRS Direct Pay, how does IRS match the electronic payment to the 1040-X paper return?  It appears that it would take up to 16 weeks for IRS to process the paper return.  If I mail the 1040-X today, do I wait until I see it shows up in the IRS website "where is my amended return"?  If I pay electronically right now, the paper return would not be in system for maybe 16 weeks.

Also, page 18 of the 1040X instructions says "on your payment, put your name, current address, daytime phone number, and SSN....and "Amended 2019 Form 1040".  There is not enough room on the check (although the check does show the address) to write all this on the bottom left corner of the check.  Do I put this information on a separate blank sheet of paper, or do I have to find room to put all the info on the check itself?  Thank you.

[DoninGA]

@syoung123 If you pay electronically now the payment becomes part of your tax account based on your Social Security number.  The IRS has access access to your tax account when they start to process the amended tax return so whomever is processing the return will know that payment was already made.

If you do mail a check with the return you can write in your phone number either to the right of your name or directly below your address.  Anywhere in the body of the check or at the top you can write "Amended Return..."

I am always personally hesitant to writing a SS number on a check but you can if you wish and write it in the Memo section of the check.

[syoung123]

Thank you very much for your replies.  Now I know I can make a payment electronically without waiting for the 1040X to be processed or even received first.  I may write a check and mail it in the same envelope with the return forms.  Your brought up a great point about not putting the SSN on the check.  I didn't think about that since the 1040X instructions said to put the SSN on the check.  I think the IRS processor can match my name with the return since they will be in the same envelope, and I won't put the SSN on the check then.  Thank you again.