Internal Revenue Service United States Department of the Treasury
Module 12: Refund, Amount Due and Recordkeeping

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In this tax tutorial, you will learn about refunds, amounts due, and recordkeeping.

Taxpayers receive refunds when their total tax payments are greater than the total tax.

  • Refunds can be received by check in the mail or by direct deposit (electronic funds transfer) into a checking or savings account.

Taxpayers must pay an amount due when the total tax is greater than their total tax payments.

  • Payments can be made by check, money order, credit card, or direct debit (electronic filers only).

It is important for taxpayers to keep good records in order to prepare their tax returns and support items on their tax returns.


Tax Tutorial
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