1040-V: Payment Voucher (2025)

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 2025 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

• April 15, 2026: The filing deadline for 2025 Forms 1040 and 1040-SR. An automatic 6-month filing extension does not extend the time to pay. Unpaid tax after the original due date is subject to interest and may be subject to penalties.
• June 15, 2026: For the 2025 return, qualifying U.S. citizens or resident aliens with the automatic 2-month extension described below must file Form 4868 by this date to request an additional 4 months to file. This additional extension does not extend the time to pay.

The automatic 2-month extension applies if, on the return’s due date, you live outside the United States and Puerto Rico and your main business or post of duty is also outside those places, or you are in military or naval service on duty outside those places. Include a statement showing that you qualify. Interest on unpaid tax still runs from the original due date.

People serving in, or supporting, the U.S. Armed Forces in a designated combat zone or contingency operation may be able to file later. The instructions refer to Publication 3 for details.

What you'll need

Have these ready to prepare your voucher and payment:

• Your 2025 Form 1040, 1040-SR, or 1040-NR, so you can match the names, address, and taxpayer identification numbers.
• Your SSN, or ITIN if you have one. For a joint return, have both spouses’ numbers in the order shown on the return.
• A check or money order and the amount you are paying.
• Your daytime phone number, which goes 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 shown 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, print your name or names and address exactly as shown on your return.

If you have an ITIN, enter it wherever an SSN is requested.

Prepare your payment

Make the 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 taxpayer identification number shown first on the return.

Also write “2025 Form 1040,” “2025 Form 1040-SR,” or “2025 Form 1040-NR,” whichever applies. Write the check amount on the right side using dollars and cents, such as $ XXX.XX.

Mail the payment

Separate the voucher and place it, your payment, and your paper return loose in the envelope. Do not staple or attach them. If you e-file your return, you do not need to mail the return.

Use the applicable payment address printed on Form 1040-V:

• 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

• A foreign country, American Samoa, or Puerto Rico; taxpayers excluding income under Internal Revenue Code section 933; APO or FPO addresses; filers of Form 2555 or 4563; dual-status aliens; or nonpermanent residents of Guam or the U.S. Virgin Islands:

Internal Revenue Service

P.O. Box 1303

Charlotte, NC 28201-1303

Only the U.S. Postal Service can deliver to these P.O. boxes. For designated private delivery services and their street addresses, see IRS.gov/PDS and IRS.gov/PDSStreetAddresses.

Electronic payment options

Visit IRS.gov/Payments to pay electronically. Options include IRS Direct Pay, your IRS Online Account, EFTPS, and debit or credit cards. When you e-file with tax software or a tax professional, you can schedule an electronic funds withdrawal. Do not complete Form 1040-V if paying online.

Common mistakes

• Completing a voucher for an online payment: The form says not to complete it if paying online.
• Stapling the voucher or payment: Keep the return, voucher, and payment loose in the envelope.
• Sending cash in the mail: Do not send cash. The form describes a separate in-person cash payment option.
• Using dashes or lines for the check amount: Use dollars and cents in the format $ XXX.XX.
• Sending a single 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: The automatic 6-month filing extension does not extend the time to pay tax.
• Using a private delivery service for a P.O. box: Only the U.S. Postal Service can deliver to P.O. boxes.

Questions people ask

Can I use an ITIN instead of an SSN?

Yes. If you have an ITIN, enter it wherever the form requests an SSN.

Whose SSN goes on a joint-return payment?

Put the SSN shown first on the return on the check or money order. On the voucher, enter that SSN on line 1 and the second SSN on line 2.

Is there a fee to pay electronically?

IRS Direct Pay lets you pay from a checking or savings account at no cost. Card payments have processing fees charged by the payment processors, not the IRS.

How quickly can the IRS withdraw money when I pay by check?

The IRS may use your check information for a one-time electronic funds transfer. Funds may be withdrawn as soon as the day the IRS receives the payment. If processed this way, your financial institution will not return your check.

Official sources

• https://www.irs.gov/pub/irs-prior/f1040v--2025.pdf
• https://www.irs.gov/pub/irs-prior/i1040gi--2025.pdf