1040-V: Payment Voucher (2024)

Who files this form

Use Form 1040-V when sending a check or money order for a balance due on the “Amount you owe” line of your 2024 Form 1040, 1040-SR, or 1040-NR.

If you pay online at IRS.gov/Payments, do not complete Form 1040-V.

When it's due

For tax year 2024, the instructions say to file Form 1040 or 1040-SR by April 15, 2025.

An automatic 6-month extension to file does not extend the time to pay. Unpaid tax after the original due date is subject to interest and may be subject to penalties.

What you'll need

Have these ready to complete the voucher and prepare your payment:

• Your 2024 Form 1040, 1040-SR, or 1040-NR, showing the balance due and your name and address.
• Your Social Security number (SSN), and your spouse’s SSN if filing jointly. If you have an Individual Taxpayer Identification Number (ITIN), use it wherever an SSN is requested.
• A check or money order and the amount you are paying.
• Your daytime phone number, which must appear on the check or money order.

How to file

Complete the voucher

1. On line 1, enter your SSN. For a joint return, use the SSN listed first on the return.
2. On line 2, enter the second SSN if filing jointly.
3. On line 3, enter the amount you are paying by check or money order.
4. On line 4, enter your name(s) and address exactly as shown on your return. Print clearly.

Prepare your payment

Make your check or money order payable to United States Treasury. Include your name, address, daytime phone number, and SSN or ITIN. For a joint return, use the SSN listed first on the return.

Also write “2024 Form 1040,” “2024 Form 1040-SR,” or “2024 Form 1040-NR,” whichever applies. Write the amount on the right side of the check in this format: $ XXX.XX.

Mail the payment

Separate the voucher and place your 2024 return, payment, and voucher loose in the envelope. Do not staple or attach them to one another. If you e-file your return, there is no need to mail the return.

Use the applicable payment address below. Only the U.S. Postal Service can deliver to P.O. boxes.

Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas:

Internal Revenue Service

P.O. Box 1214

Charlotte, NC 28201-1214

Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin:

Internal Revenue Service

P.O. Box 931000

Louisville, KY 40293-1000

Alaska, Arizona, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, Pennsylvania, South Dakota, Utah, Washington, Wyoming:

Internal Revenue Service

P.O. Box 802501

Cincinnati, OH 45280-2501

Special address: Use the following address if you live in a foreign country, American Samoa, or Puerto Rico; exclude income under Internal Revenue Code section 933; use an APO or FPO address; file Form 2555 or 4563; or are a 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

Pay electronically instead

Visit IRS.gov/Payments for payment options. You can pay from a checking or savings account using IRS Direct Pay, your IRS Online Account, or EFTPS. Card payments are also available, with processing fees.

When you e-file using tax software or a tax professional, you can schedule an electronic funds withdrawal. Do not complete Form 1040-V if paying online.

Common mistakes

• Sending cash in the mail: Do not send cash with the voucher.
• Stapling the documents together: Keep the payment, voucher, and return loose in the envelope.
• Using dashes or lines for the check amount: Use the format $ XXX.XX on the right side of the check.
• Sending one check for $100 million or more: The IRS cannot accept it, including a cashier’s check. Split the payment into two or more checks, each for less than $100 million.
• Treating a filing extension as a payment extension: An automatic 6-month filing extension does not extend the time to pay.
• Using a private delivery service for a P.O. box: Only the U.S. Postal Service can deliver to these addresses.

Questions people ask

Do I need Form 1040-V if I pay online?

No. The form says not to complete it if you pay online at IRS.gov/Payments.

Which SSN goes on a joint payment?

Put the SSN listed first on your return on the check or money order and on line 1 of the voucher. Put the second SSN on line 2.

Is there a fee to pay electronically?

IRS Direct Pay and payments from your checking or savings account through your IRS Online Account have no fees. Debit and credit card processors charge fees; the IRS does not receive those fees.

How quickly can the IRS withdraw funds from my check?

Providing a check authorizes the IRS to process it as a check transaction or use its information for a one-time electronic funds transfer. With an electronic transfer, funds may be withdrawn as soon as the day the IRS receives the payment, and your financial institution will not return the check to you.

Official sources

• https://www.irs.gov/pub/irs-prior/f1040v--2024.pdf
• https://www.irs.gov/pub/irs-prior/i1040gi--2024.pdf