Form 1040-V is a payment voucher you send with a check or money order for the balance due on the Amount you owe line of your Form 1040, 1040-SR or 1040-NR. It tells the IRS who's paying. Don't staple it to your check or return, and don't use it at all if you pay online, because electronic payments don't need a voucher.
The details below come from the 2025 Form 1040-V, as of October 2026.
Do you need Form 1040-V?
| How you pay | Use Form 1040-V? |
|---|---|
| Check or money order by mail | Yes, send it with the payment |
| IRS Direct Pay or your IRS Online Account | No |
| Debit or credit card | No |
| Electronic funds withdrawal while e-filing | No |
| EFTPS | No |
| Cash at a retail partner | No |
How to fill it in
- Line 1: your Social Security number. On a joint return, use the SSN shown first on the return.
- Line 2: on a joint return, the SSN shown second.
- Line 3: the amount you're paying by check or money order.
- Line 4: your name and address exactly as shown on your return, printed clearly. Use the foreign address spaces if you need them.
If you have an ITIN instead of an SSN, enter it wherever the voucher asks for an SSN.
How to write the check
- Make it payable to United States Treasury.
- Make sure your name and address appear on the check or money order.
- Write your daytime phone number and SSN on it, and the form and year, for example 2025 Form 1040.
- Write the amount on the right side in the format the IRS shows, with dollars and cents, without dashes or lines after the figure.
- Don't send cash by mail.
One more thing the voucher spells out: when you pay by check, you authorize the IRS to turn it into a one-time electronic funds transfer from your account. If that happens, the funds can leave your account as soon as the same day the IRS receives it, and you won't get the check back from your bank.
Where to mail it
Put the return, payment and voucher loose in the envelope, without stapling or attaching them to each other. The mailing address depends on where you live:
| If you live in | Send it to |
|---|---|
| Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas | Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214 |
| Most other states, including California, New York, Illinois, Pennsylvania and Ohio, plus the District of Columbia | Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000 |
| A foreign country, American Samoa or Puerto Rico, an APO or FPO address, or if you file Form 2555 or 4563 | Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 |
The full list of states for each address is on page 2 of the voucher, so check yours there before mailing.
Limits people don't expect
The IRS can't accept a single check, including a cashier's check, for $100 million or more. Larger amounts have to be split across two or more checks. At the other end, cash payments through the IRS's retail partners are capped at $1,000 per day per transaction, and you must register online with the official payment provider first, as of October 2026.
Mistakes that slow a paper payment down
- Stapling the voucher to the check or the return. The IRS asks for everything loose in the envelope.
- Writing a different name or address from the one on your return.
- Leaving the SSN, phone number and tax year off the check itself. If the voucher gets separated, the check still has to be matched to you.
- Using the SSN shown second on a joint return on line 1. Line 1 is the SSN shown first.
- Completing a voucher when you've paid online. The form says not to.
- Sending it to the wrong address for your state. The address depends on where you live, not where your preparer is.
If you're filing on paper, mail your 2025 return, payment and Form 1040-V together to the address that applies to you on the back of the voucher, with nothing stapled.
Cash and card options
You can't mail cash, but you can pay cash in person through the IRS's retail partners after registering online with its official payment provider, within the daily limit above. Card payments, by debit or credit card, can be made online or by phone, or through tax software when you e-file, and the processing fee goes to the processor, with limits that apply.
Paying online instead
The voucher itself nudges you to pay electronically, and the reasons are practical. Direct Pay takes the payment from a checking or savings account with no fee, gives instant confirmation and lets you schedule a payment up to 30 days ahead. Your IRS Online Account shows your balance and payment plan details too. Card payments go through approved processors, which charge the fee: the IRS doesn't receive it.
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If you can't pay the full amount, look at an installment agreement rather than sending nothing, and if you expect to owe again next year, estimated tax payments spread the cost.
The verdict
Form 1040-V is only for paper payments. If you're mailing a check, fill in the four lines, write your SSN and the tax year on the check, keep everything loose in the envelope and use the right address for your state. If you can pay online, skip the voucher: you get a confirmation straight away and nothing gets lost in the post.
Frequently asked questions
What is Form 1040-V?
A payment voucher you send with a check or money order for the balance due on your Form 1040, 1040-SR or 1040-NR.
Do I need Form 1040-V if I pay online?
No. If you pay online through the IRS payments page, don't complete the voucher.
Who do I make the check payable to?
United States Treasury. Write your SSN, daytime phone number and the tax year and form on it.
Should I staple Form 1040-V to my return?
No. Put the return, payment and voucher loose in the envelope without stapling or attaching them.
Where do I mail Form 1040-V?
It depends on your state. For example, residents of Alabama, Florida, Georgia and Texas use P.O. Box 1214, Charlotte, NC 28201-1214, and most other states use P.O. Box 931000, Louisville, KY 40293-1000.
Is there a limit on paying the IRS by check?
Yes. A single check can't be for $100 million or more, so larger amounts must be split across two or more checks.
