How Constructive Receipt Works . The purpose of the constructive receipt rule is to ensure that taxpayers pay income tax and can't delay or avoid those taxes by not taking possession of income.

Another option is to pay at one of the IRS's retail partners. These locations offer a straightforward way to settle tax dues in cash, providing a receipt as proof of payment.

Find out who qualifies for the IRS payment and what the eligibility criteria are. ... For example, a single filer with $77,000 AGI would get a partial check, while one with $85,000 received nothing.