Does the IRS Accept Personal Checks?

The Internal Revenue Service accepts personal checks as a valid method for paying taxes. While electronic payment options are common, mailing a check remains a viable way to settle a tax balance. This method is available for payments submitted with a tax return, in response to a notice, or for estimated tax payments. Preparing and submitting the check correctly ensures the payment is processed accurately.

Preparing and Writing Your Personal Check

The check must be made payable to the “U.S. Treasury” and not to abbreviations like “IRS” or “Internal Revenue Service”. The payment amount written in words must exactly match the amount written in numbers to prevent any processing issues.

The memo line is important for ensuring your payment is applied correctly. You must write several key pieces of information in this space:

• The Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) that appears first on the tax form if filing a joint return.
• The tax year for which the payment is intended.
• The specific tax form number, such as “2024 Form 1040.”
• A daytime phone number, which is recommended by the IRS.

Do not post-date the check, as the IRS may process it upon receipt. When you provide a check, you authorize the IRS to either process it as a check or to use the information to make a one-time electronic fund transfer from your account. This means funds could be withdrawn the same day the payment is received.

Submitting Your Payment to the IRS

The mailing address for your tax payment is not a single, universal location. The correct address depends on the state you live in and whether you are enclosing the payment with a tax return. To find the precise address, refer to the instructions for the tax form you are filing, such as Form 1040. If you are paying in response to a bill or notice, the correct mailing address will be provided on that correspondence.

If mailing your check with a tax return, including a Form 1040-V, Payment Voucher, is recommended to help the IRS process the payment efficiently. You must not staple or paperclip your check to the payment voucher or the tax return. The IRS uses automated equipment to scan these documents, and staples or clips can interfere with this process, so place the items loosely in the envelope.

Confirming Your Payment and Record Keeping

After mailing your payment, you can confirm its receipt by monitoring your bank account. The U.S. Treasury cashing your check serves as your proof of payment.

Maintaining thorough records is an important part of managing your tax obligations. Before mailing your payment, make a photocopy of the front and back of the signed, completed check for your files. This copy provides a complete record of your payment submission.

If a check is returned due to non-sufficient funds (NSF), the tax payment is reversed, and the IRS will treat the tax as unpaid. The agency will assess a dishonored payment penalty. For a check under $1,250, the penalty is the lesser of $25 or the amount of the check. For checks of $1,250 or more, the penalty is 2% of the check’s amount. In addition to this penalty, standard penalties for failure to pay and interest will begin to accrue on the unpaid tax balance from the original due date.