Page 1: instructions
Explains what the form is, how to fill in lines 1 to 4, how to prepare the payment, the rules on cash and very large checks, and how to send the return and payment.
1040-V
Payment Voucher for Individuals
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 15
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
2025 Form 1040-V: Payment Voucher for Individuals
Form 1040-V is the Payment Voucher for Individuals. The form says it is a statement you send with your check or money order for any balance due on the "Amount you owe" line of your 2025 Form 1040, 1040-SR, or 1040-NR. The voucher itself has four lines: your social security number (SSN), the SSN shown second on a joint return, the amount you are paying, and your name and address.
The IRS prints the voucher with a page of instructions and a page of payment options. The form says that if you pay online at www.irs.gov/Payments, you don't complete this form, and it lists electronic choices such as IRS Direct Pay, an IRS Online Account, EFTPS and debit or credit card. A paper payment, the voucher and the return go loose in one envelope to the address on page 2 that applies to where you live.
You can fill out Form 1040-V free in your browser on this page and download it without an account.
What's on Form 1040-V
Lines 1 and 2: SSNs
Line 1 holds your SSN, or the SSN shown first on a joint return. Line 2 holds the SSN shown second on a joint return.
Line 3: amount paid
The amount you are paying by check or money order, with the reminder to make it payable to "United States Treasury".
Line 4: name and address
First name, middle initial and last name for you and a spouse on a joint return, home address, apartment number, city, state and ZIP code, plus foreign country, province and postal code spaces.
Page 2: payment options
Three ways to pay electronically: an Online Account at www.irs.gov/Account, a bank account through Direct Pay, EFTPS or electronic funds withdrawal, and a card, where processing fees apply.
Page 2: mailing addresses
A chart of three IRS P.O. box addresses in Charlotte, NC and Louisville, KY, chosen by where you live.
How to fill out Form 1040-V
- 1
Line 1
Enter your SSN. On a joint return, enter the SSN shown first on the return. If you have an ITIN, enter it here instead.
- 2
Line 2
Only for a joint return: enter the SSN shown second on the return.
- 3
Line 3
Enter the amount you are paying by check or money order. The form says not to complete the voucher if you pay online at www.irs.gov/Payments.
- 4
Line 4
Enter your name(s) and address exactly as shown on your return and print clearly. A foreign address also uses the country, province and postal code spaces.
- 5
Prepare the check or money order
Make it payable to "United States Treasury". Put your name, address, daytime phone number and SSN on it, plus "2025 Form 1040," "2025 Form 1040-SR," or "2025 Form 1040-NR," and write the amount as $ XXX.XX, with no dashes or lines.
- 6
Separate and mail
Cut the voucher off at the line on page 1. Don't staple or attach the voucher or payment to the return or to each other; put them loose in the envelope.
Why fill Form 1040-V on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where to mail it, payment limits and other ways to pay
Where to send
Mail the return, payment and voucher to the address on page 2 for where you live: Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214; P.O. Box 931000, Louisville, KY 40293-1000; or, for foreign and territory addresses and the other cases listed, P.O. Box 1303, Charlotte, NC 28201-1303.
Checks of $100 million or more
The IRS can't accept a single check (including a cashier's check) for amounts of $100,000,000 ($100 million) or more. The form says to spread such a payment over two or more checks, each for less than $100 million.
Check conversion
When you pay by check, the form says the IRS may use the check information for a one-time electronic funds transfer. Funds may be withdrawn as soon as the same day, and the check is not returned by your financial institution.
Paying in cash
The form says don't send cash. In-person cash payments go through retail partners, with a maximum of $1,000 per day per transaction, after registering online at www.acipayonline.com.
Paying electronically instead
IRS Direct Pay takes payments from a checking or savings account at no cost and can be scheduled up to 30 days in advance. Card payments go through authorized processors, which charge a fee; the IRS doesn't.
Related forms
1040
U.S. Individual Income Tax Return
199 fields, 2 pages
1040-SR
U.S. Income Tax Return for Seniors
200 fields, 4 pages
1040-NR
U.S. Nonresident Alien Income Tax Return
171 fields, 2 pages
2555
Foreign Earned Income
160 fields, 3 pages
4563
Exclusion of Income for Bona Fide Residents of American Samoa
45 fields, 2 pages
1040-ES
Form 1040-ES, Estimated Tax for Individuals
118 fields, 16 pages
Who uses Form 1040-V?
Individuals who owe a balance on their 2025 Form 1040, 1040-SR or 1040-NR and pay it by check or money order. The voucher goes to the IRS with the payment and the return.
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Questions about Form 1040-V
Do I need Form 1040-V if I pay online?
No. The form says that if you pay online at www.irs.gov/Payments, you don't complete this form.
Who is the check made payable to?
The form says to make the check or money order payable to "United States Treasury".
Do I staple the voucher to my return?
No. The form says not to staple or otherwise attach the payment or Form 1040-V to the return or to each other. Put them loose in the envelope.
Where do I mail Form 1040-V?
To the address on page 2 that applies to where you live. The chart lists three IRS P.O. box addresses, in Charlotte, NC and Louisville, KY.
What goes on the check itself?
Your name and address, daytime phone number and SSN or ITIN, plus "2025 Form 1040," "2025 Form 1040-SR," or "2025 Form 1040-NR," whichever applies.
Can I pay in cash?
Not by mail. The form says don't send cash, and describes an in-person option through retail partners with a maximum of $1,000 per day per transaction.
Is there a limit on one check?
Yes. The IRS can't accept a single check for $100,000,000 ($100 million) or more. Larger payments are split over two or more checks.