Form 1040 V: Payment Voucher: Definition and IRS Filing Rules

Updated May 31, 2023

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What Is Form 1040-V: Payment Voucher?

Form 1040-V: Payment Voucher is a statement that taxpayers send to the Internal Revenue Service (IRS) along with their tax return if they choose to make a payment with a check or money order. The IRS has different filing centers where taxpayers can send their payments and 1040-V forms depending on where they live. Filers who don't wish to do so can send their payments electronically, thus alleviating the need to file Form 1040-V.

Key Takeaways

Form 1040-V is a statement taxpayers send to the IRS to pay their tax bills.
You should fill out Form 1040-V if you have a balance on the "Amount you owe" line of your tax return and choose to mail your payment.
When you fill out Form 1040-V, make sure you include your name, address, Social Security number, and the amount remitted.
The IRS accepts check and money order payments by mail.
Cash payments may only be made in person at your local IRS office or IRS-authorized PayNearMe retail partner locations.

Who Can File Form 1040-V: Payment Voucher?

Taxpayers who must remit payment to the IRS and choose to do so with a check or money order must file Form 1040-V. Mailing payments to the agency is an option if there's a figure on the "Amount You Owe" line of your Form 1040, 1040-SR, or 1040NR. Taxpayers also have the option to make their payments electronically, which allows them to avoid having to print, fill out, and mail Form 1040-V altogether.

Do not staple Form 1040-V or your check/money order to your tax return when you send it to the IRS.

How to File Form 1040-V: Payment Voucher

The payment voucher at the bottom of Form 1040-V should be detached and mailed with your tax return and payment. The voucher asks for four main pieces of information.

Line 1: Your Social Security number (SSN)
Line 2: The SSN of your spouse, if you’re filing a joint return
Line 3: The amount you are paying via check or money order
Line 4: Your name and the street address that is shown on your tax return

The IRS does not accept cash payments by mail. You must send a check or money order to cover the amount of your annual tax bill. They should be made payable to "United States Treasury." To avoid any problems processing your payment, make sure your name and address appear on the check or money order. You should also include a daytime phone number and your SSN on the payment. If filing a joint return, write the SSN listed first on your Form 1040, 1040-SR, or 1040-NR.

The IRS recommends writing the amount paid in the following format on the right side of the check: $XXX.XX. Writing with dashes ($XXX—) or lines ($XXX xx/100) is not advised.

Form 1040-V can be downloaded on the IRS website.

Special Considerations When Filing Form 1040-V

You can avoid filling out Form 1040-V, and ensure that your payment is processed more quickly, by paying through the secure IRS webpage.

The IRS allows you to pay electronically in one of three ways:

With IRS Direct Pay, you can pay your amount owed by having it drafted from your savings or checking account. This option allows you to schedule a payment up to 30 days in advance if you don’t want the amount deducted immediately.
The IRS also allows you to make a payment via debit or credit card. It uses third-party companies to process those payments, which charge a flat fee for debit card transactions and a percentage-based fee for credit card payments
A more secure payment method, according to the IRS, is the Electronic Federal Tax Payment System (EFTPS). It uses three pieces of identification—your taxpayer identification number (TIN) (for individuals this is usually your Social Security number), a personal identification number (PIN), and an Internet password—along with a secure browser. You have to enroll in EFTPS, which can take up to five business days to process.

What Is Form 1040-V Used for?

Form 1040-V is a statement that is filled and submitted to the IRS by taxpayers who have a balance owing for their annual tax bills. The form must include the taxpayer's name, taxpayer identification number, address, and the amount owed. If filing jointly, the taxpayer must also include their spouse's SSN.

How Do I Pay My Tax Bill Using Form 1040-V Online?

You cannot use Form 1040-V if you submit your payment online. The form can only be used when you remit payment using a check or money order through the mail.

Where Do I Mail Form 1040-V?

Where you send your form depends on where you live. You can locate the address for the appropriate IRS center on page two of Form 1040-V.

The Bottom Line

Form 1040-V is used by taxpayers to send payments to the IRS via check or money order. The need for filing Form 1040-V has decreased as taxpayers can now send payments electronically. If you choose to use Form 1040-V, ensure that it is filled out correctly to avoid any issues with your tax returns.