When requesting an Installment Agreement to pay your Federal balance over a period of time, you are required to make a payment of at least $25 when you file your return. You should make the maximum payment amount to limit penalty and interest charges.
If you are making a payment at the time you file your return, please enter that amount here and within the e-file process when asked. For example, if you will be paying $100 when you file, enter $100 here. Then when you are submitting your return during the e-file process and are asked how much you are paying now, also enter the same $100.
These numbers need to match or the IRS will reject your electronic submission.