What payment method cannot be used for paying balance due tax returns electronically?

RAL, or Refund Anticipation Loan, cannot be used as a payment method for paying balance due tax returns electronically because it represents a loan offered by a lender against the taxpayer's expected refund. This means that the payment method is not directly linked to the taxpayer's current tax obligations—rather, it is a financial product that provides immediate cash based on anticipated tax refund amounts.

In the context of paying balance due returns electronically, acceptable payment methods include credit cards, checking accounts, and installment agreement requests, as these methods are directly associated with settling tax debts. Credit cards allow taxpayers to make immediate payments, checks can be processed for electronic payments, and installment agreement requests set up payment plans for taxpayers unable to pay in full at the time of filing. These methods ensure that taxpayers can fulfill their tax obligations directly to the IRS.