Help! Strange Electronic Funds Withdrawal issue

[rcherenson]

I'm getting a strange error trying to file a 2023 return with interest and penalties. I have selected Electronic Funds withdrawal but it won't let me include the entire amount in the electronic payment. It errors saying that I cannot include more than double the tax due for the payment (tax plus late payment penalty), leaving the additional interest and penalties to be paid by 1040-V check. I want to pay ALL of it by EFW.

In the review it says: You have selected both an Electronic Funds Withdrawal and payment by check for this client. If you want to have the entire balance due deducte using EFW, you need to return to the Federal Information Worksheet and make the correction in the EFW section. 

The hyperlinks take me back to the 3 amounts, the amount due, the debit amount (tax due and late payent penalty) and the Partial amount (penalties & Interest that it won't allow me to include in the debit amount). It also will not let me override this to include the int/penalties in the debit amount.

I have never marked "Payment by Check" for this client, didn't even know that was an option and cannot find a place to choose or unchoose this, going through the 2210, Late Payments page, ES worksheet, Tax payments page and everything on the Federal Information page and cannot find this.

My client is in Switzerland and certainly doesn't want to have to send an extra check for the interest & penalties separate from the tax due and late payment penalty. I hope someone can help! I want to get this filed before she accrues more interest and penalties.

[BobKamman]

Must be a small amount of tax but still the $485 late filing penalty.  If you're not trying for the "First Time Abatement," it must have happened before.  What did you do that time?

[rcherenson]

It's very small - $13. The tax due is $98 and late payment is $98 for a combined total of $196 so with the interest/Penalties it would be $209. If I choose to not calculate interest and penalties can I expect she won't get a bill for $13 because the amount is so low? 

[rcherenson]

She has been late every year because she doesn't get her tax allocations until months after the extension filing was due so we have been throught this every year except in past she paid online instead. It is not demanding the late filing fee of $485 - which did surprise me. Just the tax due plus that same amount as a penalty for late payment.

I want to pay it in full electronically with the return because she has finally agreed to get her act together so that we will file estimated tax with her 2024 extension and hopefully never have this issue again.

What is befuddling me is the review directions tell me I need to unchoose payment by check to send the whole amount by EFW. Is there even a payment by check choice anywhere? 

[BobKamman]

I think they bill for anything over $5.  How does she pay you?  Add the balance due to your statement, plus a handling fee, and you can send IRS a check.  No law against that.  

[rcherenson]

OK that seemed really strange as I've never encountered that. I thought it was a software glitch.

I guess I can do that, it's just a pain and seems extremely inefficient!

Thank you for your advice!

[sjrcpa]

Or, payment can be made at irs.gov using Direct Pay.