Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Payments Workout

Payments and Extensions

Case Study 2: Filing an Extension

Roger is a U.S. citizen living in Virginia. In early April this tax year, he realized that he would not be able to file his tax return on time. He knew that he owed approximately $950 in taxes. He paid $650 by credit card through an authorized service provider who charged a "convenience fee" for the transaction, and Roger got an automatic 6-month extension.

Roger filed his tax return three months later. On the applicable line of Form 1040, Schedule 3, he listed the $650 he paid but did not include the convenience fee. He enclosed a check for the additional $300 due.

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Roger