Form 1041-V: Payment Voucher for Estates and Trusts

The Form 1041-V payment voucher is a one-page coupon that fiduciaries mail with a check or money order when an estate or trust owes a balance on Form 1041. It helps the IRS match your payment to the right entity. You only need it if you are paying by paper; electronic payments do not use the voucher. For calendar-year estates and trusts, the voucher and payment must reach the IRS by April 15, 2026.¹

How to Fill In the Voucher

The voucher has five lines, and every entry has to match your Form 1041 exactly. A mismatched EIN or entity name can hold up processing.²

Line 1: the estate’s or trust’s nine-digit EIN, exactly as it appears on the return.
Line 2: the payment amount, which should match the balance due on Line 28 of Form 1041.
Line 3: the full legal name of the estate or trust.
Line 4: your name as fiduciary and your title, such as Trustee or Personal Representative.
Line 5: your mailing address, matching what appears on the return.

Print clearly. The IRS runs these vouchers through scanners, and anything smudged or hard to read slows the match.

How to Prepare the Check and Envelope

Make the check or money order payable to “United States Treasury.” Do not send cash. On the check itself, write the estate’s or trust’s name, the EIN, the tax year, and “Form 1041” so the payment can still be identified if it gets separated from the voucher.²

Put the completed Form 1041, the voucher, and the check loose in the same envelope. Do not staple or paperclip them together.² The IRS separates the pieces at intake, and staples slow that step and can damage the scannable voucher.

Where to Mail Form 1041-V

The correct address depends on where the fiduciary is located. When you are enclosing a payment, use one of the following:³

Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin:

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0148

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, or Wyoming:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0148

Foreign country or U.S. possession:

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409

Sending to the wrong service center will not invalidate the payment, but it adds processing time. If the rerouting pushes past April 15, a late-payment penalty can attach.

The Deadline and What an Extension Does Not Do

Calendar-year estates and trusts must file Form 1041 and pay any balance due by April 15, 2026.¹ Fiscal-year filers have until the 15th day of the fourth month after the tax year closes. If the deadline falls on a weekend or federal holiday, it shifts to the next business day.

Form 7004 gives you an automatic 5½-month extension of time to file the return.⁴ It does not extend the time to pay. Any tax you expect to owe is still due April 15, and if you file Form 7004 without sending the estimated payment by that date, penalties and interest begin running on the unpaid balance.

If You Pay Late

The failure-to-pay penalty is 0.5% of the unpaid tax for each month or partial month the balance stays outstanding, capped at 25%.⁵ The rate doubles to 1% per month if the IRS issues a notice of intent to levy and you still have not paid within 10 days. It drops to 0.25% per month while an installment agreement is in effect.

Interest runs on top. For the first quarter of 2026, the IRS charges 7% per year, compounded daily, on underpayments by non-corporate taxpayers, which includes estates and trusts.⁶ The rate drops to 6% for the second quarter beginning April 1, 2026.⁷ On a $10,000 balance, even one month of delay adds roughly $50 in penalty plus another $50 in interest.

When to Skip the Voucher and Pay Electronically

If you pay electronically, you do not send Form 1041-V at all. Estates and trusts cannot use IRS Direct Pay, which is limited to individual taxpayers. The primary electronic channel for fiduciary entities is the Electronic Federal Tax Payment System (EFTPS). Wire transfers through a financial institution are also accepted.

EFTPS is free but requires advance setup. You enroll at eftps.gov using the estate’s or trust’s EIN and bank account information. After you submit enrollment, the IRS mails a PIN to the address on file, which typically takes about two weeks. You need that PIN to activate the account and authorize payments. Fiduciaries who wait until the week before April 15 will not get set up in time and will need to fall back on a paper check with Form 1041-V. Once enrolled, you can schedule payments up to 365 days in advance and receive immediate confirmation numbers.

Do Not Confuse With Form 1041-ES

Form 1041-V accompanies a single payment for the balance due when you file the annual return.⁸ Form 1041-ES is a separate voucher used for quarterly estimated tax payments made during the year, before the return is filed.⁹ If you are paying with your return, you want the 1041-V.

1
Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025)
2
Internal Revenue Service. Form 1041-V Instructions for Estates and Trusts
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Internal Revenue Service. Where to File Your Taxes for Form 1041
4
Internal Revenue Service. Instructions for Form 7004 (12/2025)
5
Office of the Law Revision Counsel. 26 USC 6651 – Failure to File Tax Return or to Pay Tax
6
Internal Revenue Service. Interest Rates Remain the Same for the First Quarter of 2026
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Internal Revenue Service. Internal Revenue Bulletin 2026-8
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Internal Revenue Service. About Form 1041-V, Payment Voucher
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Internal Revenue Service. About Form 1041-ES, Estimated Income Tax for Estates and Trusts