Form 1040-V may be used when there's a balance due on the taxpayer's individual tax return. Use of Form 1040-V, Payment Voucher, is recommended, but not required.
Mailing the Form 1040-V
- For paper-filed returns, include Form 1040-V loose in the same envelope used to mail the tax return.
- For e-filed returns not using electronic payment, Form 1040-V should be mailed—along with the payment—to the Internal Revenue Service Center address shown on the Form 1040-V.
- Don't staple the voucher or the payment to the Form 1040.
- Make the check or money order payable to the United States Treasury.
- Write the taxpayer's Social Security number (SSN) on the check or money order.
- ProSeries generates a special scannable version of Form 1040-V, which differs slightly from the blank Form 1040-V produced by the Internal Revenue Service.
Special instructions for residents of Guam or the Virgin Islands: Taxpayers who aren't permanent residents of Guam or the Virgin Islands should mail the voucher to the address shown at the bottom of Form 1040-V. Don't use Form 1040-V if the taxpayer is a permanent resident of Guam or the Virgin Islands.