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

The payee line should read "United States Treasury" — this is the only name the IRS will accept. Do not write "Internal Revenue Service" or "IRS." The Treasury Department is the federal agency that receives all tax payments, and the IRS routes your check through their system.

Use blue or black ink, write clearly, and make sure the amount matches exactly what you owe. The IRS will reject a check if the payee name is wrong, so double-check before you mail it.

Key Takeaways

  • Write "United States Treasury" on the payee line — the IRS will not accept checks made out to "IRS" or "Internal Revenue Service."
  • Include your Social Security number or Employer Identification Number on the memo line so the IRS can match the payment to your account.
  • Mail your check to the address listed on your tax notice or the IRS website for your state, not to the local IRS office.
  • Keep a copy of the front and back of your cancelled check as proof of payment for your records.
  • If you are paying a balance owed, include Form 1040-V (the payment voucher) with your check so the IRS knows which tax year the payment covers.

Include your tax identification number on the memo line

Write your Social Security number (SSN) or Employer Identification Number (EIN) on the memo line of the check. This is the small line at the bottom left of the check, below the payee line. The IRS uses this number to match your payment to your tax account.

If you are paying for a business, use your EIN. If you are paying for yourself, use your SSN. Without this number, the IRS may not know whose account to credit, and your payment could be delayed or misapplied.

Add Form 1040-V if you are paying a balance owed

Form 1040-V is the payment voucher the IRS sends with your tax notice when you owe money. If you received a notice that says you owe, the form will be included in that notice. Write your check amount on the form, and mail the form and check together.

The form tells the IRS which tax year, which type of tax, and which account the payment is for. Without it, the IRS may apply your payment to the wrong year or the wrong type of tax. If you do not have the form, you can download it from the IRS website, but the form that came with your notice is preferred because it has your account information pre-printed.

Mail the check to the correct IRS address for your state

The mailing address depends on where you live and whether you are paying federal income tax, self-employment tax, or another type of tax. The IRS publishes a list of addresses by state on its website. Do not mail a check to your local IRS office — it will be returned or delayed.

The correct address is usually listed on your tax notice or on the Form 1040-V. If you are paying without a notice, check the IRS website for the address that matches your state. Use a mailing service that provides tracking, such as certified mail, so you have proof the check was sent.

Write the amount in both numbers and words

Write the dollar amount in the box on the right side of the check in numbers (for example, $1,500.00). On the line below the payee, write the same amount in words (for example, "One thousand five hundred dollars"). Both must match exactly.

If the numbers and words do not match, the bank or the IRS may reject the check or process it for the amount written in words. Double-check both before you mail it.

Keep a record of the check for your files

Make a copy of the front and back of the check before you mail it, or take a photo with your phone. When the check clears, your bank will return it or make it available online. Save the cancelled check or a copy of it with your tax records for at least three years.

This proof shows when you paid, how much you paid, and that the payment was received. If the IRS ever says they did not receive your payment, you can show them the cancelled check. Keep the receipt or tracking number from the mailing service as well.

Frequently Asked Questions

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

The check may be rejected or returned to you. The IRS will not accept checks made out to any name other than "United States Treasury." If this happens, you will need to write a new check with the correct payee name and mail it again. This can delay your payment being credited to your account.

Can I mail a check without Form 1040-V?

Yes, but only if you include your SSN or EIN on the memo line and your full name and address on the check. The IRS prefers the form because it has your account information pre-printed, but a check with your tax ID will be processed. It may take longer for the payment to be matched to your account.

How long does it take for the IRS to receive and process my check?

Mail delivery typically takes five to seven business days. Once the IRS receives it, processing can take two to four weeks. You can check the status of your payment on the IRS website using your SSN or EIN. Do not send a second check if you have not heard back within a month — contact the IRS first to confirm receipt.

What if my check gets lost in the mail?

If you mailed it with tracking and the tracking shows it was delivered, contact the IRS to report it. If tracking shows it was not delivered, stop payment on the check at your bank and mail a new one. Keep records of both the original and replacement checks for your files.