Back taxes.......

I have lived in the UK for 5 years now and have decided that I want to go back home to America.  My reason for this are because my husband is disabled and I need help from my children and grandchildren.....we are not Spring chickens anymore.  I do not plan to come back to the UK so will not get citizenship here.  Living in the US I never filed taxes unless I worked or was filing on my previous husband's taxes as married filing jointly.  I now get monies from his retirement called a Survivors Annuity.  I really never paid attention to whether or not I had to file taxes on this money mainly because I was told back in 1999 that I would not have to file.  Anyway I am not going to make excuses as to why it was not filed but I have been very ignorant about tax laws in general.  I want to make things right and file the 3 years back taxes and I know that I will have to pay as there are no assets that are mine here.  So my question is can I pay the back taxes online and then send in the paper forms with a receipt attached?  I have looked everyplace to find an answer to no avail.  I have no checks on my checking account only a debit card so can't send a check.  Getting a money order is next to impossible where I live also.....anyway does anyone know if I can do this this way?  Any input will be greatly appreciated and thanks in advance.   

I am not clear why you think you owe the IRS tax - but this will depend on how much UK tax you have paid or will pay on the income. The UK has had primary taxing rights while you have been UK resident; and in most cases you would have paid HMRC and claimed a credit in the US for the UK tax paid. UK rates of tax are normally higher than US rates.

If you are using the streamlined procedures to minimise IRS penalties you'd have to enclose payment; so if you not have US cheques and actually owe tax you'd find it easiest to ask a child to write the cheque for you while you repay the child via the banking system.

You bigger issue may be that you owe UK tax if you haven't filed a self assessment and declared your annuity income.

We don’t know the exact circumstances of the OP’s situation, but before jumping to conclusions, it’s entirely possible for a USC, retired and living in the UK, to have pension/interest/annuity income resulting in no UK tax liability (even if they filed a self-assessment form) and still have a US tax liability.

This situation will become even more commonplace as time goes on.