No. Taxpayers who prefer to pay by check or money order should file Form 1040-V Payment Voucher.
If the taxpayer had an ITIN (IRS Individual Taxpayer Identification Number) when they filed their 2019 tax return, but now have an SSN to file their 2020 tax return, they should use 0 (zero) as the prior year AGI amount.
If you have never filed before or you did not file a 2019 tax return, select I am a first-time filer or I did NOT file a 2019 tax return on the screen titled E-Filing - Prior Year Information. If you are married filing jointly and only one spouse filed a 2019 return, you should enter the prior year AGI for that spouse and zero (0) for the spouse who has not filed before.
If your 2019 AGI was zero, you should use 0 (zero) as your prior year AGI when e-filing.
Use the AGI amount or PIN from the joint return filed with the ex-spouse.
Both taxpayers on the joint return will use the total AGI amount from the originally filed return. The AGI amount should not be divided between the primary and the spouse.
If your spouse is unable to sign the return because he or she is serving in a combat zone (such as the Persian Gulf Area, Yugoslavia, or Afghanistan), and you do not have a power of attorney or other statement, you can sign for your spouse. Attach a signed statement to your return that explains that your spouse is serving in a combat zone.
For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see IRS Publication 3 Armed Forces' Tax Guide.
If the IRS rejects your return because your AGI or PIN doesn't match last year's return, you'll need to obtain the correct information and resubmit your return. Your AGI on last year's return is located on Line 8b of Form 1040.
When you've obtained the correct AGI or PIN, click Filing and repeat the filing steps.