I can't think of any situation where anyone would *want* to pay the tax. When requesting a waiver line 55 would always be zero. That is just how the IRS wrote the instructions. In fact, if for some unknown reason that someone actually wants to pay the tax, then the form cannot be filed this way since the tax on line 55 must be transferred to line 59 on the 1040 form and there is no way to do that if the form is separate form from the 1040 form as stated above. If for any reason the IRS denies the waiver then they will bill you for the tax. (In all the years that I have been dealing with this, I have yet to hear of a waiver denial.)
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
