PA-40 V: 2025 PA-40 Payment Voucher (PA-40 V) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
The 2025 PA-40 V is a payment voucher for tax owed with a Pennsylvania PA-40 Personal Income Tax Return. It identifies the taxpayer and spouse, their address, and the payment amount.
Who files this form
Use the 2025 PA-40 V when sending a payment of tax owed with a 2025 PA-40, Personal Income Tax Return. Do not use this voucher for any other purpose.
Payments of $15,000 or more must be made electronically.
What you'll need
To complete the voucher and prepare a check or money order payment, have:
- The taxpayer’s and spouse’s Social Security numbers and names.
- The taxpayer’s complete mailing address and phone number.
- The payment amount.
- A check or money order payable to the PA Department of Revenue.
For an electronic funds transfer through myPATH, have your bank account information ready.
How to file
Complete the voucher
- Enter each nine-digit Social Security number without hyphens.
- In the check digit field, print the first two letters of the taxpayer’s last name.
- Print the taxpayer’s and spouse’s last names, first names and middle initials.
- Enter the complete mailing address and payment amount.
Pay by check or money order
Make the payment payable to the PA Department of Revenue. Write these details on the check or money order:
- The last four digits of the primary taxpayer’s SSN.
- “2025 PA-40 V”.
- The taxpayer’s daytime telephone number.
If the check or money order does not include the primary taxpayer’s name, add that name too.
If filing a paper return, send the payment with the return. If filing electronically, mail the payment with the voucher to:
PA DEPARTMENT OF REVENUE
PAYMENT ENCLOSED
1 REVENUE PLACE
HARRISBURG PA 17129-0001
Farmers mail to:
PA DEPARTMENT OF REVENUE
PAYMENT ENCLOSED
PO BOX 280604
HARRISBURG PA 17128-0604
Pay electronically
You may pay 2025 Pennsylvania tax due by electronic funds transfer at mypath.pa.gov. Enter your bank account information when prompted. The payment will be deducted on the date you specify, with no charge for this option.
Payments of $15,000 or more must be made electronically.
Common mistakes
- Using the voucher for another purpose. The 2025 PA-40 V is only for payment of tax owed with a 2025 PA-40 return.
- Not paying electronically when required. Payments of $15,000 or more must be electronic. Failure to meet this requirement results in a penalty of 3% of the payment amount, up to $500.
- Leaving identifying details off the check or money order. Include the primary taxpayer’s last four SSN digits, “2025 PA-40 V” and a daytime telephone number. Add the primary taxpayer’s name if it is not already included. These details help the department apply the payment if it becomes separated from the voucher.
- Entering the wrong payment amount. The form reminds you to enter the amount carefully.
Questions people ask
Can I use this voucher for a payment other than my 2025 PA-40 tax due?
No. The form says to use it only with a payment of tax owed with a 2025 PA-40, Personal Income Tax Return.
Can I pay electronically without a fee?
Yes. Electronic funds transfer through mypath.pa.gov has no charge. The payment is deducted from your bank account on the date you specify.
When is electronic payment required?
Payments of $15,000 or more must be made electronically. Not meeting this requirement results in a penalty of 3% of the payment amount, up to $500.
What does “check digit” mean on this voucher?
Print the first two letters of the taxpayer’s last name in that field.
Should I send my payment with my paper return?
Yes. The form says to send payment with the return when filing on paper. It provides separate payment mailing addresses for electronic filers and farmers.