Form 1040-V - Payment Voucher

General Information on Form 1040-V (Payment Voucher)

Under certain circumstances, this payment voucher (Form 1040-V) may be submitted with your tax return. The IRS says that the use of this payment voucher will generally help save tax dollars because the IRS will be able to process payments more accurately and efficiently. In light of that fact, the IRS "strongly encourages" you to use the payment voucher if you qualify to do so, but the IRS does not require you to use the voucher.

Qualifications to Use Form 1040-V

Note: You may use the payment voucher only if:

• You are filing Form 1040 (not Form 1040A or 1040EZ), and

• You have a balance due on your tax return (i.e., Form 1040, line 76 is greater than zero).

You may not use the payment voucher if you are a permanent resident of Guam or the U.S. Virgin Islands.

Line 3

We carry an amount from Form 1040, line 76 to line 3 of this payment voucher only if you are filing Form 1040. If you have elected to file Form 1040A or Form 1040EZ, line 3 of this payment voucher will be blank.