See lines 13a, 13b and 13c, later, for more details. If you are a low-income taxpayer and cannot make electronic payments through a debit instrument by entering into a DDIA, the IRS reimburses the user fee you paid for the instalment payment agreement after the instalment agreement was entered into. For more information, see line 13c below. If you decide to pay by mail, put a cheque or payment order on a copy of your tax return or notice. Pay it to the U.S. Treasury and provide your name, address, daylong phone number, tax identification number, tax year, and form or termination number (for example. B 2019 form 1040) on the front of your payment. .