He needs to pay back $64

Step-by-step explanation:

He has already paid $4802, and according to the chart that goes with this question, he owed $4866.

What he owes: $4866

subtract what he has paid: $4802

4866-4802=64

So he needs to pay the IRS $64

He will pay $64

Step-by-step explanation:

Using the attached image, for the head of household earning $36,558, he's bound to pay $4,866 considering that his age bracket is in the last line of the image ($36,550-$36,600). However, since he has already paid $4,802 then he hasn't paid it all. He remains with a balance of $4,866-$4,802=$64

Therefore, he's supposed to pay additional $64

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