How to Write a Check to the IRS

Write the check to "United States Treasury," not to the IRS

When you send a payment to the IRS by check, the payee line must read "United States Treasury" — not "Internal Revenue Service" or "IRS." The Treasury Department is the federal agency that receives all tax payments. If you write the check to the IRS itself, it may be rejected or delayed, which can result in penalties and interest charges on your account.

The check must be signed and dated. Leave the memo line blank or write your tax identification number there — either your Social Security Number (SSN) or Employer Identification Number (EIN) — so the payment reaches the correct account. Do not write the amount in words on the check; the numerical amount in the box is what the Treasury processes.

Key Takeaways

The payee must be "United States Treasury," not the IRS, or your check may be rejected.
Include your Social Security Number or Employer Identification Number on the check so the payment is credited to your account.
Mail your check to the address listed on your IRS notice or on the IRS website for your state, because the address varies by location.
Include Form 1040-V (Payment Voucher) with your check if you are paying a balance due on your tax return.
Keep a copy of the check and the mailing envelope for your records in case the payment is lost or misapplied.

Gather the correct mailing address for your state

The IRS does not have a single national address for check payments. Instead, the address depends on which state you live in and what type of payment you are sending. If you received an IRS notice or bill, the correct mailing address is printed on that document. That is the safest route because the address is tied to your specific case.

If you do not have a notice, visit the IRS website and search for "where to file" or "mailing addresses." The IRS publishes a state-by-state list of addresses for different types of payments — individual income tax, business tax, payroll tax, and so on. Using the wrong address can delay your payment by weeks or cause it to be sent to the wrong processing center, which may result in your account being marked as unpaid even though you sent the money.

Include Form 1040-V if you are paying a balance due on your return

If you are mailing a check to pay a balance due shown on your tax return, you must include Form 1040-V (Payment Voucher) with the check. This form tells the IRS which tax year and which return the payment is for. Without it, the IRS may not know which account to credit, and your payment could sit in a holding account for months.

You can read Form 1040-V from the IRS website or print it from tax software if you prepared your return electronically. Fill in your name, address, SSN or EIN, the tax year, and the amount you are paying. Attach it to the front of your check with a paper clip — do not staple it. Mail both the form and the check together in the same envelope to the address listed on the form.

Write the check correctly to avoid processing delays

Use a standard personal or business check. Write the date in the top right corner. On the "Pay to the Order of" line, write "United States Treasury" in full — do not abbreviate it. In the dollar box on the right, write the amount in numerals (for example, $1,500.00). Do not write the amount in words on the line below the payee; that line is optional and the IRS does not use it.

In the memo line at the bottom left of the check, write your Social Security Number or Employer Identification Number. If you are paying multiple tax years or multiple types of tax, write only one identifier on the check itself. If the payment covers more than one tax year, include a note in the envelope explaining which years the payment covers, or send separate checks for each year.

Sign the check in the bottom right corner. Use the same name that appears on your tax return or IRS account. If the check is from a business, the person who signs must be authorized to sign checks on behalf of that business.

Mail the check securely and keep documentation

Place the check and Form 1040-V (if required) in a standard business envelope. Write the mailing address clearly on the envelope. Do not use a window envelope because the address may not align correctly with the window. Consider using First-Class Mail with tracking or Certified Mail so you have proof of mailing. The IRS does not may provide when a check will be processed, but most checks arrive within 7 to 10 business days if mailed to the correct address.

Keep a copy of the check (front and back), a copy of Form 1040-V, and the mailing receipt for your records. If the IRS does not credit your account within 30 days of mailing, contact the IRS at 1-800-829-1040 with your mailing receipt and check number. The IRS can then trace the payment and explore it to your account if it was received but not yet processed.

What to do if you need to send a check for a payment plan or installment agreement

If you have set up a payment plan with the IRS, the mailing address and payment instructions may be different from a one-time payment. The IRS will send you a notice that includes the address where to send each installment payment. Follow that address exactly, because payments for installment agreements are often processed at a different location than regular tax payments.

Some payment plans allow you to pay online or by phone instead of by check. If you have the option, online payment is faster and reduces the risk of the check being lost or misapplied. However, if you choose to pay by check, include any payment coupon or voucher that came with your payment plan agreement.

Frequently Asked Questions

What if I write the check to the IRS instead of United States Treasury?

The check may be rejected or returned to you, which delays your payment and can result in penalties and interest on your account. If this happens, you will need to write a new check and mail it again. To avoid this, always use "United States Treasury" as the payee.

Can I mail a check for a payment I made online by mistake?

If you already made a payment online and then mailed a check for the same amount, contact the IRS when ready at 1-800-829-1040 before the check is processed. The IRS can help you stop the check or explore the duplicate payment to a different tax year or tax type. If the duplicate payment is processed, you can request a refund.

Do I need to include a cover letter with my check?

A cover letter is not required, but it can be helpful if your payment covers multiple years or if you are paying for a reason other than a balance due on your return. Keep the letter brief and include your name, SSN or EIN, the tax years covered, and the total amount enclosed. Attach it to the front of the envelope.

What if the check is lost in the mail?

If you mailed the check with tracking or Certified Mail and it shows as delivered but the IRS has not credited your account after 30 days, contact the IRS with your mailing receipt and check number. The IRS can search for the payment and explore it if it was received. If the check was lost before delivery, you can stop payment through your bank and mail a new check.

Can I post-date a check to the IRS?

No. Post-dated checks are not accepted by the IRS. The check must be dated on or before the day you mail it. If you need to delay payment, contact the IRS to set up a payment plan instead of mailing a post-dated check.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.