Form 1040-V is the Internal Revenue Service (IRS) payment voucher that goes into the envelope with your check or money order when you owe a balance on your 2025 Form 1040, 1040-SR or 1040-NR. It has four lines: your Social Security number (SSN), a spouse's SSN on a joint return, the amount you are paying and your name and address. On this page you can fill out Form 1040-V online on FillingPDF and download or print the completed PDF. The official PDF is published by the IRS, and the voucher is mailed with your payment and return as described below.
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What is 1040-V?
Form 1040-V, Payment Voucher for Individuals, is the IRS statement you send with your check or money order for any balance due on the "Amount you owe" line of your 2025 Form 1040, 1040-SR, or 1040-NR.
The voucher tells the IRS who is paying and how much, so the payment can be matched to the return. It is issued by the Department of the Treasury, Internal Revenue Service, under OMB No. 1545-0074 (Cat. No. 20975C). The form has two pages. Page 1 holds the instructions and the tear-off voucher, headed "Separate here and mail with your payment and return." Page 2 lists electronic payment options and the mailing addresses for payments.
The voucher is not a return and does not report income or tax. The return itself is Form 1040, U.S. Individual Income Tax Return, or Form 1040-NR, U.S. Nonresident Alien Income Tax Return; the IRS publishes a separate page about each.
The form also carries a notice about checks. When you pay by check, you authorize the IRS either to use information from your check to make a one-time electronic funds transfer from your account or to process the payment as a check. If it makes the transfer, funds may leave your account as soon as the same day the IRS receives your payment, and your financial institution will not return the check to you.
Do not complete the voucher if you pay online at www.irs.gov/Payments.
Who needs to file 1040-V?
Use Form 1040-V if you are paying a balance due on the "Amount you owe" line of your 2025 Form 1040, 1040-SR, or 1040-NR by check or money order. On a joint return, one voucher covers both spouses: the SSN shown first on the return goes on line 1 and the SSN shown second goes on line 2.
Do not use the voucher in these cases:
- You pay online at www.irs.gov/Payments, for example with IRS Direct Pay, a debit or credit card, or your IRS online account. The instructions say not to complete the form then.
- You pay in cash in person through the IRS retail partners. You first register online at www.acipayonline.com, the IRS's official payment provider, and click "Federal IRS payments."
If you have an Individual Taxpayer Identification Number (ITIN) instead of an SSN, the instructions tell you to enter it wherever your SSN is requested, including on your check or money order. The form says nothing about anyone signing it, and it has no signature line.
When to file 1040-V
Send Form 1040-V when you mail a check or money order for the balance due on your 2025 Form 1040, 1040-SR, or 1040-NR. The voucher has no due date of its own: it goes in the same envelope as your payment and your return, so the timing is that of the return and the payment.
Do not send the voucher on its own or ahead of the return. If you would rather not mail anything, the IRS instructions point to electronic payment at www.irs.gov/Payments. IRS Direct Pay lets you schedule a payment up to 30 days in advance. Keep in mind the check notice on the form: if the IRS converts your check to an electronic funds transfer, the money may leave your account as soon as the day it receives your payment.
Documents you need
- A check or money order payable to "United States Treasury" for the balance due, when you pay by mail. Do not send cash.
- Your 2025 Form 1040, 1040-SR, or 1040-NR, mailed in the same envelope; the voucher is for the balance due on its "Amount you owe" line.
How to fill out 1040-V
Confirm you should use the voucher
Use Form 1040-V only if you are paying by check or money order a balance due on your 2025 Form 1040, 1040-SR, or 1040-NR. If you pay online at www.irs.gov/Payments, do not complete it.
Enter your SSN on line 1
Line 1: your social security number (SSN). On a joint return, enter the SSN shown first on your return.
Enter the second SSN on line 2
Line 2: complete only for a joint return, with the SSN shown second on your return. Leave it blank otherwise.
Enter the payment amount on line 3
Line 3: the amount you are paying by check or money order, which is payable to "United States Treasury."
Enter your name and address
Line 4: print or type your first name and middle initial and your last name, and your spouse's on a joint return. Add your home address (number and street), apartment number, city, state and ZIP code, exactly as on your return.
Add a foreign address if needed
If you have a foreign address, also complete the foreign country name, foreign province/state/county and foreign postal code spaces.
Prepare your check or money order
Make it payable to "United States Treasury," with your name, address, daytime phone number and SSN (or ITIN), and "2025 Form 1040," "2025 Form 1040-SR," or "2025 Form 1040-NR." Write the amount as $ XXX.XX.
Review, download and mail the voucher
Check lines 1 to 4 against your return, then download or print the completed PDF from FillingPDF. Do not staple it to anything; mail it loose with your return and payment as described under How to submit.
How to submit 1040-V
You mail Form 1040-V with your check or money order and your 2025 tax return. The IRS offers online and cash payment options that do not use the voucher.
- By mail: Put the return, the payment and Form 1040-V loose in the envelope; do not staple or attach them to each other. Use the address on the back of the form that applies to you.
- Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas: Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214.
- Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000.
- Foreign country, American Samoa, Puerto Rico (or excluding income under Internal Revenue Code section 933), APO or FPO address, Form 2555 or 4563, or dual-status alien or nonpermanent resident of Guam or the U.S. Virgin Islands: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303.
- Online or cash: no voucher. See www.irs.gov/Payments; for cash, register first at www.acipayonline.com.
FillingPDF lets you fill out and download the PDF; submission follows the IRS channels above.
Common mistakes to avoid
- Stapling or attaching Form 1040-V to your check, money order or return; the instructions say to put them loose in the envelope.
- Completing and mailing the voucher after you have already paid online at www.irs.gov/Payments; the instructions say not to complete the form then.
- Sending cash with the voucher. Make the payment out to "United States Treasury"; cash is possible only in person through the IRS payment provider.
- Writing the check amount with dashes or fractions such as "$ XXX—" or "$ XXX xx/100" instead of "$ XXX.XX".
- Leaving your name, address, daytime phone number and SSN (or ITIN) off the check or money order, or omitting "2025 Form 1040," "2025 Form 1040-SR," or "2025 Form 1040-NR" on it.
- Entering names and address on line 4 that differ from the return; the instructions say to enter them exactly as shown on your return.
- On a joint return, entering the SSN shown second on your return on line 1; line 1 takes the first SSN and line 2 the second.
- Mailing the package to the wrong P.O. box; the address depends on where you live or on the forms you file.
Frequently asked questions
What is Form 1040-V used for?
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 2025 Form 1040, 1040-SR, or 1040-NR. It identifies who is paying and how much so the IRS can match the payment to your return.
Do I need Form 1040-V if I pay online?
No. The instructions say that if you pay online at www.irs.gov/Payments you should not complete the form. The voucher is for payments sent by check or money order with a mailed return.
Where do I mail Form 1040-V?
Mail it with your return and payment to the address on the back of the form that applies to you. There are three: P.O. Box 1214 in Charlotte, NC for the Southern group of states, P.O. Box 931000 in Louisville, KY for the other states and DC, and P.O. Box 1303 in Charlotte, NC for foreign and certain other filers.
Should I staple Form 1040-V to my check?
No. The instructions say not to staple or otherwise attach your payment or Form 1040-V to your return or to each other. Put the return, the check or money order and the voucher loose in the envelope.
What do I write on my check for Form 1040-V?
Make it payable to "United States Treasury" and include your name, address, daytime phone number and SSN (or ITIN). Add "2025 Form 1040," "2025 Form 1040-SR," or "2025 Form 1040-NR." Write the amount like $ XXX.XX, without dashes or fractions.
Whose SSN goes on lines 1 and 2 for a joint return?
Line 1 takes the SSN shown first on your return and line 2 takes the SSN shown second. On an individual return, enter your SSN on line 1 and leave line 2 blank.
Can I pay in cash instead of mailing a check?
Yes, in person through the IRS's retail partners, with a daily maximum per transaction. You must first register online at www.acipayonline.com, the official IRS payment provider, and click "Federal IRS payments." The voucher is not used for cash payments.
Is there a fee to pay by debit or credit card instead?
The IRS does not charge a fee for card payments, but the card processors do. The authorized processors and their phone numbers are listed at www.irs.gov/Payments. Direct Pay from a checking or savings account has no cost to you.
Can I fill out Form 1040-V online on FillingPDF?
You can fill out the Form 1040-V PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send your voucher or payment to the IRS; you mail them yourself using the IRS addresses.
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