PV (2D): Income Tax Payment Voucher (2D) (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Form PV is a personal income tax payment voucher sent with a check or money order for a balance due on Form 502 or 505, an estimated tax payment, or an extension payment. It identifies the taxpayer, payment type, tax year, and payment amount.
Who files this form
Use Form PV when sending a check or money order for:
- A balance due on the “Total Amount Due” line of Maryland Form 502 or 505.
- An estimated tax payment.
- An extension payment.
If you electronically filed Form 502/505 or a personal extension request but are paying by check or money order, include Form PV with your payment. You do not need Form PV if you pay electronically.
What you'll need
To complete the voucher, have:
- Your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN), plus your spouse’s if filing jointly.
- Your name and your spouse’s name if filing jointly.
- Your complete mailing address.
- The payment type, tax year, and exact payment amount in dollars and cents.
- A check or money order payable to “Comptroller of Maryland.”
If you are unsure how much to pay for estimated tax or an extension, use the PVW-Payment Voucher Worksheet.
How to file
Pay by check or money order
- Complete Form PV using blue or black ink. Enter your identifying information, mailing address, tax year, and exact payment amount.
- Check only one payment-type box: estimated payment (502D), extension payment (502E), payment with resident return (502), or payment with nonresident return (505). Use a separate voucher for each payment type.
- If you check Box 1, also check Box 1a if this is your first estimated payment or your filing status has changed.
- Make your check or money order payable to “Comptroller of Maryland.” Include your SSN or ITIN, tax year, and tax type on it.
- Attach the check or money order to Form PV with one staple. If mailing it with Form 502 or 505, place the voucher and attached payment on top of the return.
Mail to:
Comptroller of Maryland Payment Processing
PO Box 8888
Annapolis, MD 21401-8888
Pay electronically
For a balance due on a paper or electronic return, visit marylandtaxes.gov and select Payments under Individual. The amount you designate will be debited from your bank or financial institution on the date you choose. You can also scan the QR code on the form and follow the online payment instructions. You do not need Form PV for an electronic payment.
Common mistakes
- Combining payment types on one voucher: Use a separate Form PV for each type and check only one box among Boxes 1 through 4.
- Missing Box 1a when required: If you check Box 1, also check Box 1a for a first estimated payment or a change in filing status.
- Leaving identifying details off your payment: Include your SSN or ITIN, tax year, and tax type on the check or money order. The form warns that missing information will delay processing.
- Sending cash: Do not send cash. Use a check or money order for a mailed payment.
- Using another ink color: Use blue or black ink only.
Questions people ask
Do I need Form PV if I pay electronically?
No. The form is not needed when you pay electronically rather than sending a check or money order.
I filed my return electronically. Can I still send a check?
Yes. If you electronically filed Form 502/505 or a personal extension request, include Form PV with your check or money order.
Can I use one voucher for different payment types?
No. Use a separate Form PV for each type of payment and check only one payment-type box on each voucher.
What if I do not know how much to pay for estimated tax or an extension?
Use the PVW-Payment Voucher Worksheet to determine the amount.
How do I enter a foreign mailing address?
Enter the city or town, state or province, and ZIP or postal code on “Current Mailing Address - Line 2.” Enter the country name on the “City or Town” line. Leave the “State” and “ZIP Code” lines blank.