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Last Updated: 12/29/2011

Pay With a Check

​If you are not required to pay electronically, you may pay by check.  See Electronic Payment Requirements to determine whether you are required to pay electronically.

Please complete the voucher that applies to the type of payment you are making and mail it with your check. There are four payment vouchers:

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. If you’re not required to pay electronically, you may pay by check and send a completed Form PV81 along with your payment.
 

Estimated payments 

An S corporation must make quarterly estimated tax payments if it has $500 or more of:

Payments are due by the 15th day of the third, sixth, ninth and 12th months of the tax year. If estimated tax is required for the S corporation taxes/minimum fee, composite income tax, and/or nonresident withholding, include all in the same quarterly payments.

If you’re paying by check, send a completed Form M72 with your payment.
 

Tax return payment

If your S Corporation Return (Form M8) 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 PV40 along with your payment.
 

Amended return payment

If you are filing an Amended S Corporation Return/Claim for Refund (Form M8X) and have an amount due, you must make an amended return payment. If you are paying by check, you must complete Form PV65 and mail it with your Form M8X and check.