D-407V: Estates and Trusts Payment Voucher (Revision)
North Carolina · North Carolina DOR · Used for tax years 2025
Form D-407V is North Carolina’s Estates and Trusts Payment Voucher. It identifies the estate or trust, the tax year, and the amount enclosed with a mailed payment.
Who files this form
Form D-407V is the Estates and Trusts Payment Voucher. Complete and send it with the estate or trust’s payment if you choose to pay by check or money order through the mail.
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, have:
- The estate or trust’s full federal employer identification number (FEIN).
- Its legal name and mailing address, including country if outside the U.S.
- The beginning and ending dates of its tax year.
- A contact person’s name and phone number.
- The amount enclosed.
For a mailed payment, include a signed check or money order payable to the NC Department of Revenue. It must be 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 may pay online if you file the return by mail or e-file without paying through e-file software. Do not print and mail the voucher if you pay electronically.
Pay by mail
- Complete the voucher for the estate or trust. Use capital letters for the name and address, and enter tax-year dates in MM-DD-YY format.
- Make the check or money order payable in U.S. dollars to the NC Department of Revenue. It must be drawn on a U.S. bank.
- Make sure the numeric amount and written amount on the check match and that the check or money order has an authorized signature.
- Enter the last four digits of the estate or trust’s FEIN, the tax year, and “D-407” on the memo line. Make sure the correct name, address, daytime phone number, and tax year appear on both the voucher and payment.
- 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.
- Mail 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, modifying it, using a photocopy, or using another person’s or entity’s voucher.
- Sending cash or folding the check. Neither is allowed.
- Forgetting an authorized signature or entering check amounts that do not match.
- Omitting identifying information. Put the full FEIN on the voucher and the last four digits on the check or money order. Verify the name, address, daytime phone number, and tax year on both.
- Handwriting information on the web-fill form, using commas in amounts, or using brackets for negative numbers. Use a minus sign for negative amounts.
- Printing on both sides. Use the form’s print icon, set page scaling to “none,” and leave Auto-Rotate and Center unchecked.
- Including the page labeled “Do Not Include This Page.”
Questions people ask
Can I pay online if I mail the estate or trust’s return?
Yes. The form allows electronic payment even if you file the return by mail. Visit ncdor.gov to pay online.
Do I mail the voucher after paying electronically?
No. The form says not to mail the voucher if you submitted an electronic payment.
Is there a fee for paying online?
Bank drafts are free. Payments by MasterCard or Visa have a $2 convenience fee for every $100 paid.
What goes on the check or money order’s memo line?
Enter the last four digits of the estate or trust’s FEIN, the tax year, and “D-407.”
Can I use a check drawn on a foreign bank?
No. The Department will not accept a check, money order, or cashier’s check unless it is drawn on a U.S. bank and payable in U.S. dollars.