Whether the check is certified or uncertified, the tax is not paid until the check is paid. If the check is not good and the April 15 or other due date deadline elapses, additions to the tax may be incurred. Furthermore, a bad check may subject the maker to certain penalties. All checks and money orders should be made payable to Internal Revenue Service.

An overpayment of income and social security taxes entitles you to a refund unless you indicate on the return that the overpayment should be applied to your succeeding year's estimated tax.

If you file Form 1040 A and the District Director computes your tax, any refund to which you are entitled will be mailed to you.

If you file a Form 1040, you should indicate in the place provided that there is an overpayment of tax and the amount you want refunded and the amount you want credited against your estimated tax.

Refunds of less than $1 will not be made unless you attach a separate application to your return requesting such a refund.

Send your return to the Director of Internal Revenue for the district in which you have your legal residence or principal place of business. If you have neither a legal residence nor a principal place of business in any internal revenue district, your return should be filed with the District Director of Internal Revenue, Baltimore 2, Md.. If your principal place of abode for the tax year is outside the United States (including Alaska and Hawaii), Puerto Rico, or the Virgin Islands and you have no legal residence or principal place of business in any internal revenue district in the United States, you should file your return with the Office of International Operations, Internal Revenue Service, Washington 25, D. C..