If you choose to pay with a check, please complete the voucher that applies to the type of payment you are making and mail it with your check. There are three payment vouchers:
Extension payment voucher (PV86)
Return payment voucher (PV47)
Amended return payment voucher (PV69)
Extension Payment
Your tax is due by the regular due date, even if you are filing under an extension. Any tax not paid by the regular due date is subject to penalties and interest.
If you are filing after the regular due date, you can avoid penalties and interest by making an extension payment on or before the regular due date. Send a completed Form PV86 along with your payment.
Tax Return Payment
If your Estate Tax Return (Form M706) shows an amount due, you must make a tax return payment. If you’re not required to pay electronically, you may pay by check and send a completed Form PV41 along with your Form M706 and check.
Amended Return Payment
If you are filing an Amended Estate Tax Return and have an amount due, you must make an amended return payment. If you are paying by check, complete Form PV69 and mail it with your amended return and check.
