D-407V: Estates and Trusts Payment Voucher (Revision)

Who files this form

Form D-407V is the Estates and Trusts Payment Voucher. Use it when mailing an estate or trust’s payment by check or money order.

You may pay electronically whether you e-file the return or file it by mail. If you pay online, do not mail the voucher.

What you'll need

To complete the voucher and mail a payment, have:

• The estate or trust’s legal name, address, and full federal employer identification number (FEIN).
• The tax year beginning and ending dates, entered as MM-DD-YY.
• The contact person’s name and daytime phone number.
• The payment amount.
• A signed check or money order payable to the NC Department of Revenue, drawn on a U.S. bank and payable in U.S. dollars.

How to file

Pay online

Visit ncdor.gov or scan the QR code on the form. You can pay electronically even if you file the return by mail or e-file without paying through the e-file software. If you pay online, do not print and mail the voucher.

Mail your payment

1. Complete the voucher. Use capital letters for the name and address, and enter the amount enclosed.
2. Make your check or money order payable to the NC Department of Revenue in U.S. dollars. It must be drawn on a U.S. bank.
3. Make sure the numeric amount in the check’s courtesy box matches the written amount on its legal line.
4. Write the last four digits of the estate or trust’s FEIN, the tax year, and “D-407” on the memo line.
5. Make sure the check or money order has an authorized signature. The correct name, address, daytime phone number, and tax year must appear on both the voucher and the payment.
6. Staple the check in the designated area at the top left of the form. Do not separate the voucher from the rest of the form.
7. Send the completed voucher and payment to:

North Carolina Department of Revenue

P.O. Box 25000

Raleigh, North Carolina 27640-0640

Common mistakes

• Mailing the voucher after submitting an electronic payment. Do not send it if you paid electronically.
• Separating the voucher from the rest of the form, using a photocopy, modifying it, or using another person’s or entity’s voucher.
• Sending cash or folding the check. The form says not to do either.
• Leaving off an authorized signature on the check or money order.
• Using an incorrect name, address, daytime phone number, or tax year on the voucher or payment.
• Omitting the full FEIN from the voucher or the last four digits of the FEIN from the check or money order.
• Sending a check, money order, or cashier’s check that is not drawn on a U.S. bank or payable in U.S. dollars. The Department will not accept it.

Questions people ask

Can I pay online if I mail the estate or trust’s return?

Yes. The form allows electronic payment whether you file the return by mail or e-file without paying through the e-file software.

Do I need to mail D-407V after paying online?

No. Do not mail the voucher if you submitted an electronic payment.

What online payment options and fees are listed?

Bank drafts are free. MasterCard and Visa payments have a $2 convenience fee for every $100 paid. The form also says you can schedule payments in advance and receive a payment confirmation.

What should I write on the payment’s memo line?

Enter the last four digits of the estate or trust’s FEIN, the tax year, and “D-407.” Put the full FEIN on the voucher.

Can I detach the voucher before mailing it?

No. Do not separate the voucher from the rest of the form.

Official sources

• https://www.ncdor.gov/2024-d-407v-estates-and-trusts-payment-voucher/open