Updated October 19, 2026. Quick answer: Form 1040-V is the payment voucher you send with a check or money order for a balance due. The instructions say not to complete it if you pay online, and not to staple it to the return or the payment.
Who sends Form 1040-V, and who does not
The instructions open by defining the form: “It’s 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 form is tied to paying by check or money order. For line 3, the instructions say “If paying online at www.irs.gov/Payments, don’t complete this form.” The first page also points to the electronic route: “Paying electronically is safe and secure.” The voucher itself repeats the pointer: “Go to www.irs.gov/Payments for payment options and information.”
So the form is for a reader who has a balance due on the return, has chosen a paper payment, and will mail the return, the voucher and the payment together. A reader paying online has no use for it.
Lines 1 to 4, in the order printed
The voucher has four numbered lines. The instructions describe each one.
| Line | As printed in the instructions |
|---|---|
| Line 1 | “Enter your social security number (SSN).” |
| Line 2 | “If you are filing a joint return, enter the SSN shown second on your return.” |
| Line 3 | “Enter the amount you are paying by check or money order.” |
| Line 4 | “Enter your name(s) and address exactly as shown on your return.” |
For a joint return, line 1 carries the first SSN: “If you are filing a joint return, enter the SSN shown first on your return.” The printed line 1 label on the voucher repeats this with “(if a joint return, SSN shown first on your return)”.
Line 3 is where the amount goes, and the printed box also tells you who to make the check out to: “Make your check or money order payable to “United States Treasury””.
Preparing the check or money order
The instructions give a short list. “Make your check or money order payable to “United States Treasury.” Don’t send cash.” “Make sure your name and address appear on your check or money order.”
On what to write on the payment itself: “Enter your daytime phone number and your SSN on your check or money order.” “If you have an Individual Taxpayer Identification Number (ITIN), enter it wherever your SSN is requested.” The form also names the form to write: “Also, enter “2025 Form 1040,” “2025 Form 1040-SR,” or “2025 Form 1040-NR,” whichever is appropriate.”
For the amount, “To help us process your payment, enter the amount on the right side of your check like this: $ XXX.XX.” “Don’t use dashes or lines” is the printed rule for the written amount.
There is a notice about what presenting a check does: “When you provide a check as payment, you authorize us either to use information from your check to make a onetime electronic funds transfer from your account or to process the payment as a check transaction.” The notice adds that “you will not receive your check back from your financial institution.”
Figures printed on the form, and where to mail it
The voucher prints a few limits that decide how a paper payment can be made.
| Item | As printed on the form |
|---|---|
| Cash payment limit | “a maximum of $1,000 per day per transaction” |
| Single check ceiling | “The IRS can’t accept a single check (including a cashier’s check) for amounts of $100,000,000 ($100 million) or more.” |
| Scheduling window for Direct Pay | “you can schedule your payment up to 30 days in advance” |
On sending the package, the instructions say “Don’t staple or otherwise attach your payment or Form 1040-V to your return or to each other.” “Instead, just put them loose in the envelope.” The voucher header says “Do not staple or attach this voucher to your payment or return.”
For the address, the form says “Mail your 2025 tax return, payment, and Form 1040-V to the address shown on the back that applies to you.” The back page has a table headed “Mailing Address for Payments” with three rows, one for each group of states and one for readers with a foreign address or other listed situation. That table is not reproduced here, so read the row that applies to you on the voucher itself.
For the IRS pointer page on payment options, see the IRS payments page.
After the envelope is mailed
The form prints its own electronic alternatives for the next time. Direct Pay is described as “Pay your taxes directly from your checking or savings account at no cost to you.” For cards, “The IRS doesn’t charge a fee for this service; the card processors do.”
The cash route is separate from the voucher. The form describes “This is an inperson payment option for individuals provided through retail partners” and says “you must first be registered online at www.acipayonline.com, our official payment provider.” The form prints no processing time for a mailed payment.
Which revision applies
The edition read for this page is the 2025 Form 1040-V, Payment Voucher, which carries its own instructions and is the revision irs.gov served when it was read on 2026-10-19. Check the revision printed on the voucher you are sending, because a later revision can change the payment options, the mailing addresses and the line layout.
Common mistakes
- Completing the voucher for an online payment. The instructions say “If paying online at www.irs.gov/Payments, don’t complete this form.”
- Stapling the pieces together. The instructions say “Don’t staple or otherwise attach your payment or Form 1040-V to your return or to each other.”
- Sending cash with the voucher. The instructions say “Don’t send cash.”
Related: Form 1040 line 37, Form 4868, and Form 1040-ES.
Sources
- 2025 Form 1040-V, Payment Voucher: https://www.irs.gov/pub/irs-pdf/f1040v.pdf
Read from the agency documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.