The Pennsylvania PA-40 V payment voucher is the slip you mail with a check or money order when your PA-40 state income tax return shows a balance due. Its job is simple: it ties your payment to your tax account so the Department of Revenue credits the right person for the right year. You can download the current version from the Department of Revenue website or print one from most tax software.1Pennsylvania Department of Revenue. 2025 PA-40 V – PA-40 Payment Voucher If you pay electronically through myPATH, or you don’t owe anything, skip the voucher entirely.
When You Need the Voucher
Use the PA-40 V whenever your completed PA-40 shows tax due and you intend to pay by check or money order. Payment is due April 15, the same day as the federal deadline; if that date falls on a weekend or holiday, it shifts to the next business day.2Department of Revenue. Pennsylvania Personal Income Tax Guide – Brief Overview and Filing Requirements An extension gives you more time to file the paperwork but not to pay. The money is still due April 15.3Pennsylvania Department of Revenue. Extension of Time to File
Do not use the PA-40 V for quarterly estimated payments. Those go on a different form, the PA-40 ES.4Pennsylvania Department of Revenue. 2026 PA-40 ES – Declaration of Estimated Personal Income Tax Using the wrong voucher can send your payment to the wrong liability and trigger underpayment problems on the estimated side.
How to Fill Out the Voucher
Print in black ink, in capital letters, with one character per box. The Department’s scanning equipment reads the form automatically, which is why the formatting rules are strict.5Pennsylvania Department of Revenue. 2025 Pennsylvania Personal Income Tax Return Instructions
- Enter your nine-digit Social Security number without hyphens. If you filed jointly, put your spouse’s SSN in the separate spouse field.1Pennsylvania Department of Revenue. 2025 PA-40 V – PA-40 Payment Voucher
- For the check digit, print the first two letters of the primary taxpayer’s last name.
- Print last name, first name, and middle initial for the taxpayer and, if applicable, the spouse.
- Print the full street address, with any apartment or suite number on the first or second address line. Then city, two-letter state abbreviation, and five-digit ZIP code. Foreign addresses should spell out the country name on the bottom line without abbreviations.
- For the payment amount, enter the exact dollar amount of the enclosed check or money order. The voucher amount and the check amount must match, or processing stalls.
Preparing the Check
Make the check or money order payable to PA DEPARTMENT OF REVENUE. On the check itself, write the last four digits of the primary taxpayer’s SSN, the notation “2025 PA-40 V” (or the applicable tax year), and a daytime phone number.1Pennsylvania Department of Revenue. 2025 PA-40 V – PA-40 Payment Voucher If the account isn’t in the primary taxpayer’s name, write that name on the check as well.
Don’t staple or paperclip anything. Staples jam the scanning equipment.5Pennsylvania Department of Revenue. 2025 Pennsylvania Personal Income Tax Return Instructions Place the voucher and check loosely in the envelope. If you’re also mailing a paper PA-40 return, put everything in the same envelope.
Where to Mail It
Send the voucher and payment to:1Pennsylvania Department of Revenue. 2025 PA-40 V – PA-40 Payment Voucher
PA DEPARTMENT OF REVENUE
PAYMENT ENCLOSED
1 REVENUE PLACE
HARRISBURG PA 17129-0001
Farmers who qualify for the special estimated-tax exception use a different address:
PA DEPARTMENT OF REVENUE
PAYMENT ENCLOSED
PO BOX 280604
HARRISBURG PA 17128-0604
Certified mail gives you a postmark date, useful if you’re mailing close to April 15. The Department doesn’t send a separate acknowledgment for voucher payments, so your canceled check or money-order receipt is your proof. Watch your bank account to confirm the check clears.
The $15,000 Rule
Payments of $15,000 or more must be made electronically. Mail a paper check for that amount, and the Department can impose a penalty of 3 percent of the payment, up to $500.1Pennsylvania Department of Revenue. 2025 PA-40 V – PA-40 Payment Voucher If you owe that much, use myPATH at mypath.pa.gov; you can make a return payment through the ACH bank withdrawal option with no fee and without creating an account.6Commonwealth of Pennsylvania. Make a Personal Income Tax Payment
What Late or Short Payment Costs
Pennsylvania runs two separate meters, and people mix them up.
If you underpay what’s shown on the return, the Department adds a 5 percent underpayment penalty on the unpaid balance.2Department of Revenue. Pennsylvania Personal Income Tax Guide – Brief Overview and Filing Requirements If you fail to file the return itself on time, a separate late-filing penalty of 5 percent of the tax due applies for the first month, with another 5 percent for each additional month, capped at 25 percent. The minimum is $5.7Pennsylvania Code & Bulletin. 61 Pennsylvania Code 121.26 – Penalties for Failure to File or for Filing a Late Return
Interest accrues daily on unpaid tax from the day after the due date until you pay in full. The 2026 annual rate is 7 percent.8Pennsylvania Department of Revenue. What Is the Current Interest Rate? An extension shields you from the late-filing penalty but does nothing to stop interest.
One more charge to avoid: a dishonored check or electronic payment triggers a bad-check penalty of 10 percent of the face amount, no less than $25 and no more than $100, stacked on top of any late-payment charges that result.9Pennsylvania Department of Revenue. What Is the Fee for Sending the Department a Bad Check? Confirm your balance before you mail.
If You Can’t Pay in Full
File the return on time anyway. That alone spares you the late-filing penalty. Then pay what you can with a PA-40 V, and set up a payment plan for the rest through myPATH.10Pennsylvania Department of Revenue. Personal Income Tax Payment Plans Interest keeps running on whatever balance remains, so the more you pay up front, the less the whole thing costs.