Checks or money orders should be made payable to United States Treasury. Please provide your correct name, address, social security number, daytime phone number, tax year and form number on the front of your payment (never send cash!).

Enclose your payment with your federal return, but do not attach the payment to the form. If you make a payment in an IRS office, keep the receipt as part of your records.

If you have a balance due on your return and you receive Form 1040-V, Payment Voucher, send it to us along with your payment, following the form instructions.

Never mail estimated tax payments with or include them in checks or money orders meant for payment of 1998 Federal income tax. Mail your estimated tax payments separately, to the address shown in the Form 1040-ES instructions.

Publications and forms may be downloaded from this site or ordered by calling 1-800-829-3676.

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