Massachusetts Form PV is the payment voucher you mail with a check or money order when you owe a balance on your state income tax return. It links your paper payment to your tax account so the Department of Revenue credits the right person for the right year. For tax year 2025, returns and payments are due April 15, 2026, and the voucher goes to PO Box 419540, Boston, MA 02241-9540.
When To Use Form PV
Use Form PV only when you’re sending a payment that goes with your Massachusetts income tax return (Form 1 or Form 1-NR/PY) or an amended return. If you file on paper and owe, include Form PV and a check in the envelope. If you e-file through tax software but want to pay by check instead of electronically, mail Form PV with your check so DOR can match the payment to your electronic return.
It’s not a general-purpose payment slip. Estimated payments use Form 1-ES, and extension payments use Form M-4868.1Mass.gov. Massachusetts DOR Estimated Tax Payments Using the wrong form can send your money to the wrong liability.
One boundary to know: if your payment is $5,000 or more, Massachusetts requires you to pay electronically rather than by check.2Mass.gov. DOR E-filing and Payment Requirements At that amount, skip Form PV and use MassTaxConnect.
What To Put On The Voucher
Form PV is a single page. Pull it from the DOR website before you start, and have your completed return in front of you so the balance due matches exactly.3Mass.gov. 2025 Massachusetts Personal Income Tax Forms and Instructions
- Payment period end date. The last day of the tax year you’re paying for, typically 12/31/2025 for a return due April 15, 2026. The wrong date can post your payment to the wrong year.
- Taxpayer name and SSN. Enter them exactly as they appear on your return. If you don’t have an SSN, Massachusetts accepts an ITIN.4Mass.gov. Register an Individual Taxpayer
- Spouse name and SSN. Required only for joint filers, and again, match the return.
- Mailing address. Your current street address, city, state, and ZIP. Check the address-change box if it moved since last year.
- Amount enclosed. The dollar amount of your check or money order, equal to the balance due on your return.
- Phone and email. Used only if DOR has a question about your payment.
Check the SSN twice against your Social Security card. It’s the key DOR uses to find your account, and a transposed digit can leave your payment unmatched while late-payment charges accumulate.
Mailing The Voucher And Check
Make your check or money order payable to the Commonwealth of Massachusetts. On the memo line, write your Social Security number and the tax year (for example, “2025”) so the check can still be identified if it gets separated from the voucher.5Mass.gov. 2025 Form PV Massachusetts Income Tax Payment Voucher
Don’t staple or tape the check to the voucher. Put both loose in an envelope and mail to:
Massachusetts Department of Revenue
PO Box 419540
Boston, MA 02241-95406Mass.gov. Mailing Addresses for Massachusetts Tax Forms
Photocopy the completed voucher and the front of the check before mailing. Processing during peak filing season runs two to four weeks. The postmark date is what counts for the deadline, but if you’re close to April 15, an electronic payment posts instantly.
Paying Online Instead
MassTaxConnect lets you pay your return balance online without the paper voucher. You don’t need an account. From the MassTaxConnect homepage, select “Make a Payment” under Quick Links and pay as a guest.7Mass.gov. Making Payments in MassTaxConnect
- Bank account (EFT debit). No fee. If it’s the first time you’ve used the account, DOR may run a test transaction to verify it before pulling the payment, so allow a little lead time.
- Credit or debit card. Visa, MasterCard, Discover, and debit cards are accepted. A third-party convenience fee applies: 2.39% for credit cards, 2.09% for debit. On a $2,000 bill, the credit card fee runs about $48.7Mass.gov. Making Payments in MassTaxConnect
Electronic payments have to go through by 11:59 p.m. on the due date to avoid penalties.
If You Miss The Deadline
A late payment triggers two charges that run at the same time. The penalty is 1% of the unpaid tax per month or partial month, capped at 25%. Interest runs on top of that at the federal short-term rate plus four percentage points, compounded daily.8Mass.gov. Massachusetts Penalties and Interest Assessed by DOR
An extension doesn’t buy you time on the payment. You get until October 15 to file the paperwork, but at least 80% of your tax liability still has to be paid by April 15 for the extension to be valid, and any unpaid balance after that date accrues interest.9Mass.gov. File an Extension and Pay MA Personal Income, Fiduciary, or Partnership Tax If you can’t pin down the exact amount, paying a reasonable estimate by April 15 limits the damage.
If You Can’t Pay In Full
DOR offers installment agreements, but you have to file your return first and wait for a Notice of Assessment before you can apply.10Mass.gov. MA DOR Payment Agreement Frequently Asked Questions The path depends on the balance:
- $10,000 or less. Apply online through MassTaxConnect by selecting “Request a Payment Plan” under Collection Notices, or call the DOR Contact Center at (617) 887-6367. The minimum monthly payment is $25, and the agreement can run up to 36 months.
- $10,001 or more. Call DOR Collections at (617) 887-6400. You’ll submit a financial disclosure (Form 433I for individuals), and the minimum monthly payment is $50.
Penalties and interest keep running while you’re on a plan, so paying as much as you can up front reduces the total. If your situation changes and you can’t keep up, call DOR Collections at (617) 887-6400 before the agreement defaults. A canceled agreement reopens the full balance to collection.