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@red98z212 wrote:

If a taxpayer owes funds to the IRS from the previous year is that listed or do they have to contact the IRS directly?


Prior year federal taxes owed are not reported on the 2021 tax return.  

Go to this IRS website for your tax account - https://www.irs.gov/payments/your-online-account

Go to this IRS payment website and select Direct Pay to pay any federal taxes owed - https://www.irs.gov/payments