If ImMarried filing jointly,I had to amend my2024 tax return because I got my 1099-nec late, now I owe 5k to the IRS, do I make the payments to IRS or the DeptOfTreasury?

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You should write your check payable to "United States Treasury".

Write your name, address, Social Security number, daytime telephone number and "2024 Form 1040X" on your payment.

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