2007 Instructions for Form 1040-V, Payment Voucher

What Is Form 1040-V and Do You Have To Use It?

It is a statement you send with your check or money order for any balance due on the "Amount you owe" line of your 2007 Form 1040. Using Form 1040-V allows us to process your payment more accurately and efficiently. We strongly encourage you to use Form 1040-V, but there is no penalty if you do not.

How To Fill In Form 1040-V

Line 1. Enter your social security number (SSN). If you are filing a joint return, enter the SSN shown first on your return.

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. Please print clearly.

How To Prepare Your Payment

How To Send In Your 2007 Tax Return, Payment, and Form 1040-V

Note. If you do not have that envelope or you moved or used a paid preparer, mail your return, payment, and Form 1040-V to the address shown on the back that applies to you.

Paperwork Reduction Act Notice. We ask for the information on Form 1040-V to help us carry out the Internal Revenue laws of the United States. If you use Form 1040-V, you must provide the requested information. Your cooperation will help us ensure that we are collecting the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103.

The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return. If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

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                                     THEN use this address if you:
                                 Prepared your        Used a paid
IF you live in...                own return...        preparer...
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Alabama, Delaware, Florida,      Department of the    Internal Revenue
Georgia, North Carolina, Rhode   Treasury Internal    Service Center
Island, South Carolina,          Revenue Service      P.O. Box 105017
Virginia                         Center Atlanta, GA   Atlanta, GA
                                 39901-0102           30348-5017
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District of Columbia, Maine,     Department of the    Internal Revenue
Maryland, Massachusetts, New     Treasury Internal    Service Center
Hampshire, New York, Vermont     Revenue Service      P.O. Box 37002
                                 Center Andover, MA   Hartford, CT
                                 05501-0102           06176-0002
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Kentucky, Louisiana,             Department of the    Internal Revenue
Mississippi, Tennessee, Texas,   Treasury Internal    Service Center
APO and FPO addresses            Revenue Service      P.O. Box 660308
                                 Center Austin, TX    Dallas, TX
                                 73301-0102           75266-0308
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Colorado, Idaho, Iowa, Kansas,   Department of the    Internal Revenue
Minnesota, Montana, Nebraska,    Treasury Internal    Service Center
North Dakota, Oklahoma, South    Revenue Service      P.O. Box 802501
Dakota, Washington, Wisconsin,   Center Fresno, CA    Cincinnati, OH
Wyoming                          93888-0102           45280-2501
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Alaska, Arizona, California,     Department of the    Internal Revenue
Hawaii, Nevada, New Mexico,      Treasury Internal    Service Center
Oregon, Utah                     Revenue Service      P.O. Box 7704
                                 Center Fresno, CA    San Francisco,
                                 93888-0102           CA 94120-7704
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Arkansas, Connecticut,           Department of the    Internal Revenue
Illinois, Indiana, Michigan,     Treasury Internal    Service Center
Missouri, Ohio, West Virginia    Revenue Service      P.O. Box 970011
                                 Center Kansas City,  St. Louis, MO
                                 MO 64999-0102        63197-0011
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New Jersey, Pennsylvania         Department of the    Internal Revenue
                                 Treasury Internal    Service Center
                                 Revenue Service      P.O. Box 37008
                                 Center Kansas City,  Hartford, CT
                                 MO 64999-0102        06176-0008
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American Samoa, nonpermanent     Department of the    Internal Revenue
residents of Guam or the Virgin  Treasury Internal    Service Center
Islands*, Puerto Rico (or if     Revenue Service      P.O. Box 660335
excluding income under Internal  Center Austin, TX    Dallas, TX
Revenue Code section 933),       73301-0215 USA       75266-0335 USA
dual-status aliens, a foreign
country: U.S. citizens and
those filing Form 2555,
2555-EZ, or 4563
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* Permanent residents of Guam or the Virgin Islands should not use
Form 1040-V.
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