We pay before or after filing taxes, if we owe tax?

[abtb00]

In spring, when I file my taxes for this year, if I end up owing tax, do I first e-file it, and then make a direct payment to IRS? Or I must first make the payment and then e-file?

[Mike9241]

You can e-file first. even if you extend your return the balance due for the 2022 tax year is due on or before 4/17/2023.

note that if you do not have enough paid in, you may be subject to underpayment penalties

There will be no federal penalties for not paying in enough taxes during the year if withholding and

• timely estimated tax payments equal or exceed 90% of your 2022 tax

or

• timely estimated tax payments equal or exceed 100% of your 2021 tax (110% if your 2021 adjusted gross income was more than $150K)

or

• the balance due after subtracting taxes withheld from 90% of your 2022 tax is less than $1,000

or

• your total taxes are less than $1,000

state laws differ

[SteamTrain]

One would normally pay after e-filing  (or arrange a Direct-Debit as a part of the e-file)...

Why?   

If your e-file is rejected, the corrections made to get it to e-file might also change the amount due....either more.....or less.

_________________________

If a D-Debit is arranged as a part of your e-file, and the e-file is Rejected,  then the D-Debit is not implemented......only with an Accepted e-file will the D-Debit be implemented.

[NCperson]

@abtb00 - if you owe, that payment is due no later than April 18, 2023 to avoid penalties and interest. WHether you send in a check, go to the IRS website or request a direct debit on your tax return doesn't matter. what matters is that whatever payment you use the IRS has it by April 18 (or if you mail it the post mark date is no later than April 18)

The tax return itself can be filed when you are ready to do so - either before or after the payment is made.  And that can be years later! What the IRS really wants is your MONEY! 

But as others have noted, it's a good idea (but not necessary) to efile and make sure your return is 'accepted'.  And accepted simply means the IRS has acknowledged receipt of the tax return - it does not mean it has been reviewed or audited.   

[abtb00]

thanks for detailed answers. okay so back to my original question please tell me if I got everything correct:

1) I prepare my return. I end up owing something -  with or without estimated tax penalty (for me not so important because it will be very small amount anyway)....

2) I e file my return. now IRS knows how much I owe. I do not / cannot send payment in this step.

3) I receive confirmation that my tax return is accepted.

4) I go to direct pay, (now that I know exactly how much I owe) and I pay it (or whatever other payment method I may chose) that amount....And to send the payment, we have time until April 17 2023

5) IRS sends me a confirmation and they now know that the tax that I owed, is paid, and that's it.

Did I get all ok so far?

Just want to know the process. I will come to your answer for the estimated payment next. 

[NCperson]

#4 - the date is April 18. 

#5 - not sure they send a confirmation, but you have the debit on your Bank statement and if you look on your transcript, it'll show there as well, as documentation of payment.