You can electronically file a return now and pay at a later date. Unless you are required to make quarterly or monthly deposits, payments can be made up to the due date of the return without incurring penalty and/or interest. If payment is not made until after the due date of the return, there will be additional penalty and/or interest charges. This electronic Government service that you are viewing includes a non-refundable Portal Administration Fee of 3.00 % of the total transaction amount. If you pay by ACH/eCheck, the Portal Administration Fee will be discounted to $2.00.