{"id":2283,"date":"2025-08-11T19:07:36","date_gmt":"2025-08-11T19:07:36","guid":{"rendered":"https:\/\/www.luzenta.com\/blog\/?p=2283"},"modified":"2025-08-11T19:07:36","modified_gmt":"2025-08-11T19:07:36","slug":"filing-a-tax-extension-heres-why-it-doesnt-delay-your-irs-payment-deadline","status":"publish","type":"post","link":"https:\/\/www.luzenta.com\/blog\/filing-a-tax-extension-heres-why-it-doesnt-delay-your-irs-payment-deadline\/","title":{"rendered":"Filing a Tax Extension? Here\u2019s Why It Doesn\u2019t Delay Your IRS Payment Deadline"},"content":{"rendered":"

Tax season often brings a sense of routine for many individuals, especially those accustomed to preparing their own tax returns. However, unexpected scenarios can quickly disrupt that routine. Imagine diligently working through your return, only to discover that instead of receiving a refund, you owe a significant amount to the IRS. This situation raises immediate concerns about how to manage the tax payment, and many taxpayers assume filing a tax extension is the ideal solution to gain extra time. But does a tax extension actually give you more time to pay? Let\u2019s delve into this common misconception and clarify how tax extensions truly work.<\/span><\/p>\n

The Purpose of a Tax Extension: Extra Time to File, Not Pay<\/b><\/p>\n

One of the most important distinctions to understand during tax season is the difference between extending your time to file versus extending your time to pay. A federal tax extension provides an additional six months to submit your completed tax return. By filing IRS Form 4868, taxpayers can move their filing deadline from April 15 to October. This grace period is beneficial for those dealing with complex financial documentation or waiting on essential forms, giving them more breathing room to finalize their tax return accurately.<\/span><\/p>\n

However, a tax extension does not grant additional time to pay any taxes owed. The payment deadline remains firmly set at April 15, regardless of whether an extension is filed. Many taxpayers incorrectly believe that securing an extension will shield them from immediate payment obligations. Unfortunately, failing to pay the taxes due by the original deadline can result in penalties and accumulating interest.<\/span><\/p>\n

The Misconception of \u201cExtra Time to Pay\u201d<\/b><\/p>\n

The confusion often arises because people conflate the act of filing with the act of paying. While the IRS allows for an extension to file paperwork, they expect tax payments to be made on time based on an estimated liability. The reasoning is straightforward: taxes are collected on a pay-as-you-earn basis throughout the year via withholding or estimated payments. The final return simply reconciles what was paid versus what is owed.<\/span><\/p>\n

The IRS considers the filing extension a courtesy to taxpayers who need more time for administrative reasons, not a deferral of tax payments. Ignoring this distinction can be costly. If you fail to pay your estimated tax by April 15, the IRS will apply a late payment penalty and interest on the unpaid balance, regardless of whether you\u2019ve requested an extension.<\/span><\/p>\n

Filing IRS Form 4868: What Does It Actually Do?<\/b><\/p>\n

When you submit IRS Form 4868, you\u2019re officially notifying the IRS that you require more time to file your return. This form doesn\u2019t ask for detailed financial disclosures upfront but does require you to estimate your total tax liability for the year. You are also asked to report any payments you\u2019ve already made through withholding or estimated payments, which will help determine how much you still owe.<\/span><\/p>\n

The IRS expects this estimate to be as accurate as possible, even though they understand it\u2019s a projection. Making a reasonable estimate based on your current financial information is essential to stay compliant. Although it\u2019s not necessary to pay the full amount due at the time of filing Form 4868, any outstanding balance will still incur penalties and interest after the deadline.<\/span><\/p>\n

Why Overestimating Your Tax Liability Can Be a Smart Move<\/b><\/p>\n

If you\u2019re unsure of the exact amount you owe, it\u2019s generally safer to overestimate your tax liability when filing for an extension. By paying more than you think you owe, you reduce the risk of facing penalties for underpayment. Any excess payment will eventually be refunded when you submit your official return.<\/span><\/p>\n

Paying a higher estimate upfront provides a financial cushion and demonstrates to the IRS that you\u2019re making a good-faith effort to meet your obligations. This approach can prevent unnecessary scrutiny and avoidable charges that often result from underpaying your taxes at the time of the extension request.<\/span><\/p>\n

What Happens If You File an Extension but Owe Taxes?<\/b><\/p>\n

Filing an extension while owing taxes places you in a delicate situation. On one hand, you\u2019ve fulfilled the requirement to extend your filing period, giving yourself until October to complete your paperwork. On the other hand, the IRS still expects payment of any estimated taxes owed by April 15.<\/span><\/p>\n

Failing to pay this amount on time will trigger financial repercussions. The IRS imposes a failure-to-pay penalty, which typically accrues at a rate of 0.5% of the unpaid taxes per month. This penalty can grow up to a maximum of 25% of the unpaid balance. Additionally, interest is charged on the outstanding amount, compounding daily until it is fully paid.<\/span><\/p>\n

For taxpayers who underestimate their liability or neglect to make a payment altogether, these penalties can significantly increase the total amount owed, adding an unnecessary financial burden.<\/span><\/p>\n

Partial Payments: A Practical Solution if You Can\u2019t Pay in Full<\/b><\/p>\n

If you cannot pay your entire tax bill by April 15, making a partial payment is still a beneficial strategy. Even paying a portion of your tax liability reduces the principal amount that will be subject to penalties and interest. The IRS encourages taxpayers to pay as much as they can by the deadline to minimize the financial impact of late payments.<\/span><\/p>\n

Partial payments demonstrate your willingness to comply with tax laws and can make subsequent arrangements, such as setting up a payment plan, much smoother. It\u2019s a proactive step that limits the escalation of penalties and shows good-faith effort in meeting your tax responsibilities.<\/span><\/p>\n

Filing a Payment Plan with the IRS: Next Steps After Filing an Extension<\/b><\/p>\n

For taxpayers unable to pay their full balance by April 15, the IRS offers structured payment plans to facilitate manageable repayment. After submitting your extension request, you can apply for either a short-term or long-term installment agreement to handle the remaining balance.<\/span><\/p>\n

Short-term payment plans are designed for those who can pay their entire tax debt within 180 days. These plans typically don\u2019t incur setup fees, although penalties and interest will continue to accrue until the balance is paid.<\/span><\/p>\n

Long-term payment plans, or installment agreements, allow taxpayers to pay their debt in monthly installments over an extended period. To request a long-term plan, you\u2019ll need to submit IRS Form 9465. Once filed, the IRS usually responds within 30 days with a decision on your application.<\/span><\/p>\n

Flexible Payment Options Under Installment Agreements<\/b><\/p>\n

When enrolled in an installment agreement, taxpayers can select from various payment methods, including electronic fund withdrawals, payroll deductions, or manual payments through IRS payment portals. Automating payments through direct withdrawal is often the most reliable method to ensure consistent payments and avoid missing due dates, which could default the agreement.<\/span><\/p>\n

Setting up a payment plan does not eliminate interest or penalties entirely but prevents more aggressive collection actions from the IRS, such as tax liens or wage garnishments. It is a formal agreement that establishes a clear path toward settling your tax debt.<\/span><\/p>\n

Common Mistakes Taxpayers Make with Extensions and Payments<\/b><\/p>\n

Many taxpayers fall into avoidable traps when navigating extensions and payment obligations. One of the most frequent mistakes is assuming that filing an extension removes the urgency to pay. This misunderstanding leads to unexpected penalties and accrued interest.<\/span><\/p>\n

Another common error is underestimating the tax liability on Form 4868. Inaccurate estimates can prompt additional scrutiny from the IRS and result in higher penalties if the actual tax owed is significantly higher than the estimated payment.<\/span><\/p>\n

Some individuals also delay setting up payment arrangements, thinking they can resolve the issue after the deadline without consequences. In reality, failing to act promptly can escalate the situation, making it more difficult to negotiate favorable payment terms.<\/span><\/p>\n

Failing to make partial payments is yet another pitfall. Some taxpayers assume it\u2019s an all-or-nothing situation, but even a small payment reduces the financial damage of late penalties.<\/span><\/p>\n

Tax Extension Realities<\/b><\/p>\n

Many taxpayers enter tax season believing that filing an extension is a simple solution to their payment concerns. However, extensions are only designed to provide more time for filing, not for payment. The IRS maintains a strict deadline for payments, and ignoring this distinction can lead to costly penalties and interest.<\/span><\/p>\n

By understanding how Form 4868 functions, accurately estimating tax liability, making partial payments when necessary, and proactively arranging payment plans, taxpayers can navigate their financial responsibilities more effectively. Filing an extension should be viewed as a tool for administrative convenience, not a strategy to delay paying taxes owed.<\/span><\/p>\n

Navigating IRS Payment Options and Minimizing Penalties<\/b><\/p>\n

Discovering you owe taxes can be an unsettling experience, especially when the deadline is approaching, and you don\u2019t have the funds ready. Many taxpayers mistakenly assume that filing an extension will buy them extra time to pay their tax bill, only to realize this isn\u2019t the case. If you find yourself in this situation, understanding the available options is essential. Even if you can\u2019t pay your entire balance by April 15, you still have several ways to stay compliant and reduce financial penalties.<\/span><\/p>\n

First Steps When You Realize You Owe Taxes<\/b><\/p>\n

The moment you realize that your tax bill exceeds what you can currently pay, it\u2019s crucial to take immediate action. Ignoring the problem won\u2019t make it disappear; in fact, it will only make things worse due to penalties and accruing interest. The IRS encourages taxpayers to communicate early if they are unable to pay their full balance.<\/span><\/p>\n

Begin by reviewing your return thoroughly to confirm that your calculations are correct. Ensure that you have included all income sources, deductions, and credits. If the numbers still show a significant balance due, it\u2019s time to assess your payment options.<\/span><\/p>\n

Importance of Making a Payment Estimate with Your Extension<\/b><\/p>\n

When filing an extension using IRS Form 4868, you are required to provide an estimate of how much tax you owe. The IRS does not expect an exact figure at this stage, but they do expect a reasonable approximation based on your available financial data.<\/span><\/p>\n

Even if you can\u2019t afford to pay the full estimated amount, submitting an accurate estimate is crucial. This shows the IRS that you\u2019re making an effort to comply with tax laws and provides a basis for calculating any penalties. Underestimating your tax liability or neglecting to make a payment entirely could result in harsher penalties.<\/span><\/p>\n

Why Partial Payments Are a Smart Financial Move<\/b><\/p>\n

If paying the full amount by April 15 isn\u2019t feasible, making a partial payment is still highly beneficial. Every dollar you pay by the deadline reduces the amount on which penalties and interest will be assessed. Even if you can only pay a small portion of your tax bill, it will help lower the overall financial impact.<\/span><\/p>\n

The IRS calculates penalties based on the unpaid balance after the filing deadline. Making a partial payment shows proactive intent and can make a significant difference in the total amount you owe once interest and penalties are factored in.<\/span><\/p>\n

Setting Up a Short-Term Payment Plan with the IRS<\/b><\/p>\n

For taxpayers who believe they can pay off their entire balance within 180 days, the IRS offers short-term payment plans. These plans are straightforward to apply for and generally don\u2019t involve setup fees, though penalties and interest will continue to accrue until the balance is paid.<\/span><\/p>\n

Short-term plans are ideal for individuals who need a brief extension to gather funds but want to avoid the complexities of a long-term installment agreement. By enrolling in a short-term payment plan, you create a formal arrangement with the IRS that helps you avoid more aggressive collection actions.<\/span><\/p>\n

Long-Term Installment Agreements for Larger Balances<\/b><\/p>\n

If paying off your tax debt within 180 days is not possible, applying for a long-term payment plan, commonly known as an installment agreement, may be the solution. Installment agreements allow taxpayers to spread their payments over a longer period, making the financial burden more manageable.<\/span><\/p>\n

To apply for a long-term plan, you will need to submit IRS Form 9465. Once received, the IRS generally takes about 30 days to respond with either an approval or denial of the request. Approval is typically straightforward for taxpayers who owe less than a specified threshold and who are current on their prior-year filings.<\/span><\/p>\n

Once your payment plan is in place, you will be required to make regular monthly payments. These payments can be arranged through electronic fund withdrawals, payroll deductions, or manual payments via online portals. Setting up automatic payments is highly recommended to avoid the risk of missing a payment and defaulting on the agreement.<\/span><\/p>\n

Fees and Costs Associated with Payment Plans<\/b><\/p>\n

It\u2019s important to note that while payment plans help manage large tax balances, they do not eliminate penalties and interest. The IRS continues to charge interest on the unpaid portion of your tax debt, and a setup fee may apply for long-term agreements.<\/span><\/p>\n

However, setting up a payment plan still offers significant benefits. It prevents immediate enforcement actions such as tax liens or wage garnishments, providing you with a structured and predictable way to resolve your tax liability.<\/span><\/p>\n

The setup fee for installment agreements may be reduced if you opt for direct debit payments. Additionally, taxpayers who meet certain low-income criteria might qualify for a waiver or reduction of these fees.<\/span><\/p>\n

Consideration of Financial Hardship Options<\/b><\/p>\n

In cases where paying your tax debt would cause significant financial hardship, you may explore options such as an Offer in Compromise (OIC) or a Temporary Delay of Collection. An Offer in Compromise allows you to settle your tax debt for less than the full amount owed if you meet strict eligibility requirements.<\/span><\/p>\n

A Temporary Delay of Collection, on the other hand, is not a settlement but a pause. If the IRS determines that you are temporarily unable to pay, they may delay collection efforts. However, interest and penalties will continue to accrue during this time. These options are more complex and often require detailed financial disclosures, but they can provide relief in extreme situations.<\/span><\/p>\n

Filing Your Tax Return Even If You Can\u2019t Pay in Full<\/b><\/p>\n

One of the biggest mistakes taxpayers make is avoiding filing their tax return because they can\u2019t pay the full amount owed. This approach only exacerbates the problem. The IRS imposes a separate failure-to-file penalty, which is much more severe than the failure-to-pay penalty.<\/span><\/p>\n

The failure-to-file penalty can be as high as 5% of the unpaid taxes for each month the return is late, up to a maximum of 25%. In comparison, the failure-to-pay penalty is 0.5% per month. Therefore, it\u2019s critical to file your return on time, even if you can\u2019t pay your balance in full.<\/span><\/p>\n

Filing on time, combined with establishing a payment arrangement, demonstrates a good-faith effort to comply with tax laws and can help mitigate the financial consequences of late payments.<\/span><\/p>\n

Communicating with the IRS Early Can Prevent Escalation<\/b><\/p>\n

The IRS is generally willing to work with taxpayers who proactively address their tax obligations. If you know you won\u2019t be able to pay by April 15, reaching out to the IRS early can make a significant difference. Early communication opens the door to payment plans and alternative resolutions before the situation escalates to enforced collection actions.<\/span><\/p>\n

Ignoring IRS notices or delaying action until after the deadline can result in tax liens, wage garnishments, and other aggressive collection tactics. By taking initiative and contacting the IRS, you can retain more control over how your tax debt is resolved.<\/span><\/p>\n

How Interest and Penalties Accumulate Over Time<\/b><\/p>\n

Understanding how interest and penalties accumulate is essential to grasp the importance of timely action. Interest on unpaid taxes is calculated daily, starting from the due date of the return. The interest rate is determined quarterly and is typically based on the federal short-term rate plus an additional percentage.<\/span><\/p>\n

Penalties add another layer of cost. The failure-to-pay penalty increases monthly, compounding the longer the debt remains unpaid. While partial payments reduce the balance subject to penalties, any outstanding amount will continue to accrue additional charges until fully settled.<\/span><\/p>\n

This compounding effect means that even a modest tax bill can grow substantially over time if left unaddressed. Therefore, the sooner you take steps to pay down the balance, the less financial damage you\u2019ll face.<\/span><\/p>\n

Adjusting Your Withholding or Estimated Payments for the Future<\/b><\/p>\n

If you find yourself owing taxes consistently year after year, it might be time to adjust your withholding or make quarterly estimated tax payments. Employees can submit an updated Form W-4 to their employer to have more tax withheld from their paychecks.<\/span><\/p>\n

Self-employed individuals or those with substantial non-wage income should consider making estimated tax payments quarterly to avoid a large lump-sum payment at tax time. Properly aligning your payments with your actual tax liability throughout the year helps prevent future payment shortfalls and reduces the risk of penalties.<\/span><\/p>\n

Importance of Keeping Documentation and Records<\/b><\/p>\n

Throughout this process, it\u2019s essential to maintain detailed records of all payments made, communication with the IRS, and copies of forms submitted. Having accurate documentation will help you track your progress, provide proof of compliance, and protect you in case of disputes.<\/span><\/p>\n

Additionally, maintaining organized financial records makes it easier to estimate your tax liability accurately when filing an extension and facilitates smoother communication with the IRS regarding payment arrangements.<\/span><\/p>\n

How to Minimize IRS Penalties and Stay Compliant<\/b><\/p>\n

Owing a large tax bill is a situation no one wants to face, but when it happens, taking informed and proactive steps can make all the difference. While many taxpayers panic when they realize they can’t pay their taxes by the deadline, understanding the strategies to handle this situation can ease the stress and minimize financial repercussions.<\/span><\/p>\n

We focus on practical steps you can take to efficiently manage a tax liability you can\u2019t immediately pay, avoid worsening the situation with unnecessary penalties, and maintain good standing with the IRS.<\/span><\/p>\n

File Your Return on Time Even If You Can\u2019t Pay in Full<\/b><\/p>\n

The first and most crucial strategy is to ensure you file your tax return by the due date, even if you\u2019re unable to pay the entire amount owed. The IRS imposes two separate penalties: one for filing late and another for paying late. Of these, the failure-to-file penalty is significantly harsher.<\/span><\/p>\n

The failure-to-file penalty accrues at a rate of 5% of your unpaid taxes per month, up to a maximum of 25%. In contrast, the failure-to-pay penalty is 0.5% per month. Therefore, filing your return by April 15 helps you avoid the steepest penalty, even if you can\u2019t pay in full. Filing on time also opens the door to payment plans and shows the IRS you are making a good-faith effort to resolve your tax obligations.<\/span><\/p>\n

Make a Partial Payment by the Due Date<\/b><\/p>\n

Paying as much as you can by April 15 is another important strategy. Even if you cannot pay the full balance, making a partial payment helps reduce the amount on which penalties and interest will accrue. The IRS applies penalties and interest to the unpaid portion of your tax debt, so every dollar paid by the deadline limits future financial costs.<\/span><\/p>\n

Partial payments also indicate to the IRS that you are taking steps to meet your responsibilities. This can work in your favor when applying for payment plans or negotiating alternative arrangements.<\/span><\/p>\n

Apply for an IRS Payment Plan Early<\/b><\/p>\n

If you cannot pay the remaining balance, applying for a payment plan is essential. The IRS offers both short-term and long-term payment plans to help taxpayers pay off their debt over time.<\/span><\/p>\n

A short-term payment plan allows you to pay your balance in full within 180 days. There are no setup fees, but interest and penalties continue to accrue until the debt is paid. For those needing more than 180 days, a long-term installment agreement provides a more structured repayment schedule. Applying for a payment plan early ensures you avoid enforced collection actions, such as wage garnishments or tax liens. It also shows the IRS that you are proactively addressing your tax liability.<\/span><\/p>\n

Opt for Automatic Payments to Stay on Track<\/b><\/p>\n

When you establish an installment agreement, you will have options for how to make your payments. Setting up automatic payments through direct debit is one of the most effective ways to ensure you stay current on your payment plan.<\/span><\/p>\n

Automatic payments reduce the risk of missing a due date, which could default your agreement and trigger harsher enforcement actions. Consistent, on-time payments also demonstrate compliance, which can help if you ever need to negotiate further with the IRS.<\/span><\/p>\n

Understand the Costs Associated with Payment Plans<\/b><\/p>\n

While payment plans provide a manageable way to pay off your tax debt, they do not stop the IRS from charging interest and penalties on the unpaid balance. The interest compounds daily, and penalties continue to accrue monthly until the debt is fully paid.<\/span><\/p>\n

However, the failure-to-pay penalty is reduced to 0.25% per month for taxpayers who have an active installment agreement in good standing. This reduction, combined with the structured payment schedule, makes installment agreements an effective tool for managing large tax bills.<\/span><\/p>\n

Setup fees for payment plans may vary depending on how you choose to make your payments. Taxpayers who opt for direct debit payments often pay lower setup fees, and those who qualify as low-income may be eligible for reduced or waived fees.<\/span><\/p>\n

Consider an Offer in Compromise for Extreme Financial Hardship<\/b><\/p>\n

In situations where paying your full tax debt would create extreme financial hardship, you may consider applying for an Offer in Compromise (OIC). An OIC allows you to settle your tax liability for less than the full amount owed if you can prove that paying in full would cause significant financial distress.<\/span><\/p>\n

Qualifying for an OIC requires detailed financial documentation, including disclosures of your income, expenses, assets, and liabilities. The IRS will carefully evaluate your ability to pay before approving an offer. While this process is rigorous, it can provide relief for taxpayers in genuinely difficult financial situations.<\/span><\/p>\n

Request a Temporary Delay of Collection<\/b><\/p>\n

Another option for taxpayers facing short-term financial difficulties is requesting a Temporary Delay of Collection. If the IRS determines that you cannot pay your tax debt without compromising your ability to meet basic living expenses, they may temporarily pause collection efforts.<\/span><\/p>\n

Interest and penalties will continue to accrue during this delay, but enforcement actions like wage garnishments and bank levies will be postponed. This option is not a permanent solution but can provide temporary relief while you work on stabilizing your financial situation.<\/span><\/p>\n

Impact of Not Addressing Your Tax Debt<\/b><\/p>\n

Ignoring your tax debt can lead to severe consequences. The IRS has multiple enforcement tools at its disposal, including tax liens, wage garnishments, bank levies, and seizure of assets. A tax lien is a public record that can negatively affect your credit rating, while wage garnishments and bank levies can create immediate financial strain.<\/span><\/p>\n

By taking proactive steps, such as filing your return on time, making partial payments, and setting up payment plans, you can avoid these harsh collection actions and retain control over how your tax debt is resolved.<\/span><\/p>\n

Adjust Your Withholding or Estimated Payments for Future Tax Years<\/b><\/p>\n

If you consistently find yourself owing taxes at the end of each year, it\u2019s a sign that your tax withholdings or estimated payments are insufficient. To prevent this situation in the future, it\u2019s wise to review and adjust your withholding with your employer or begin making quarterly estimated tax payments if you are self-employed or receive significant non-wage income.<\/span><\/p>\n

Adjusting your withholding ensures that a sufficient amount is being deducted from your paychecks throughout the year to cover your tax obligations. For freelancers, contractors, and small business owners, quarterly estimated payments help distribute your tax liability more evenly, reducing the risk of a large, unexpected bill at tax time.<\/span><\/p>\n

Stay Organized with Financial Records and Tax Documentation<\/b><\/p>\n

One of the most overlooked yet essential strategies is maintaining thorough and organized financial records. Keeping detailed records of your income, deductions, credits, and payments will make estimating your tax liability easier and reduce the chances of errors when filing.<\/span><\/p>\n

Having organized documentation also makes it easier to communicate with the IRS if disputes or questions arise regarding your tax return or payment arrangements. Organized records support your claims and demonstrate your intent to comply with tax regulations.<\/span><\/p>\n

Communicating with the IRS: Why Transparency Matters<\/b><\/p>\n

Being upfront and transparent with the IRS about your inability to pay can work in your favor. The IRS is generally more willing to work with taxpayers who proactively address their tax debts rather than those who ignore notices and deadlines.<\/span><\/p>\n

If you receive notices regarding unpaid taxes, respond promptly and consider contacting the IRS to discuss your payment options. Early communication often prevents the situation from escalating to enforcement actions and can result in more favorable payment terms.<\/span><\/p>\n

How Interest and Penalties Accumulate Over Time<\/b><\/p>\n

Understanding how interest and penalties grow can provide a clear perspective on why prompt action is essential. Interest on unpaid tax balances compounds daily from the original due date. The rate is determined quarterly and reflects the federal short-term interest rate plus a few additional percentage points.<\/span><\/p>\n

Penalties accumulate monthly. The failure-to-pay penalty is generally 0.5% of the unpaid taxes per month, but this rate can be reduced to 0.25% if you have an approved installment agreement. Conversely, the failure-to-file penalty accrues at a much higher rate of 5% per month.<\/span><\/p>\n

The longer a tax debt remains unpaid, the faster these penalties and interest can inflate the original balance. This makes early intervention and consistent payments critical to minimizing overall costs.<\/span><\/p>\n

How to Avoid Falling into the Same Situation Next Year<\/b><\/p>\n

Beyond addressing your current tax bill, it\u2019s equally important to implement strategies that prevent you from facing a similar issue in future tax seasons.<\/span>
\n<\/span> Key actions include:<\/span><\/p>\n