Pennsylvania Form PA-V is the PA Payment Voucher that every individual income tax filer must mail with a check or money order when they owe a balance on their PA-40 Personal Income Tax Return. The voucher routes your payment to the correct account at the Pennsylvania Department of Revenue so your dollars post to the right Social Security number, the right tax year, and the right return type.
Skipping the PA-V, writing the wrong tax year on it, or mailing the check to the wrong P.O. Box can park your payment in a suspense account for weeks. While it sits there, the Department keeps charging the 3% annual underpayment interest plus a 5%-per-month late-payment penalty under 72 P.S. § 7352. Roughly 1 in 7 PA-40 filers owes a balance each April, and the Department of Revenue processes more than 6 million PA-40 returns annually, so this little half-page voucher carries a heavy load.
Here is what this guide gives you:
- 📄 A line-by-line walkthrough of every box on the current PA-V
- 🧾 A pre-filing checklist of the eight documents and numbers to gather first
- 👥 Three filled-out examples using real Pennsylvania scenarios
- 📬 Every filing channel — mail, in person, and the myPATH portal alternative
- ⚠️ The ten most common PA-V mistakes and exactly what each one costs you
What Form PA-V Is and Who Must File It
Form PA-V is a payment transmittal voucher, not a tax return. It is a half-sheet of paper printed from the official PA-V PDF on the Department of Revenue website, and its only job is to tell the agency which taxpayer, which tax year, and which tax type your check belongs to. The current revision is the PA-V (EX) 06-25 version used for the 2025 tax year filed in 2026.
You must file PA-V if you owe any balance with your PA-40 and you are paying by paper check or money order. You skip PA-V if you pay electronically through myPATH or by credit card through ACI Payments, Inc., because those channels capture the same routing data automatically. Filers who owe $1 or more must include the voucher; filers who owe under $1 owe nothing and file no voucher at all under 61 Pa. Code § 117.16.
The form is required of resident, part-year resident, and nonresident filers alike. A part-year resident who moved from Pittsburgh to Ohio in July still files PA-V if they owe PA tax on the Pennsylvania-source portion of their income. The same is true of a nonresident shareholder in a Philadelphia S corporation who receives a PA-20S/PA-65 Schedule RK-1 and ends up with a balance due on a PA-40.
The agency that receives the voucher is the PA Department of Revenue, Bureau of Individual Taxes. The statutory hook is 72 P.S. § 7332, which requires every taxpayer to remit the tax shown due on the return at the time the return is filed. Missing that deadline triggers the penalty and interest cascade described above, and a missing PA-V can be the reason the payment is treated as late even when your check cleared on time.
Before You Start: Documents and Information You Need
Pull these eight items together before you open the PA-V PDF. Each one prevents a specific failure mode in the Department’s matching system, and a missing item is the single most common reason a payment is misposted.
- Your Social Security Number (and your spouse’s, if filing jointly). The Department matches the voucher to the return by SSN; a wrong digit posts the payment to a stranger’s account.
- Your completed PA-40 return. The voucher repeats your name and the Line 28 balance due from the PA-40, and you cannot finalize the voucher amount until the return is done.
- A daytime phone number. Used by the Bureau of Individual Taxes if your check bounces or your SSN cannot be matched.
- Your current mailing address. The address on PA-V must match the address on the PA-40, or the agency may flag the return for identity review.
- A check or money order in U.S. funds. Foreign checks are rejected outright; a returned check costs $30 under 72 P.S. § 10003.21.
- The tax year you are paying. The PA-V is year-specific; using a 2024 voucher for a 2025 balance routes the payment to the wrong year.
- Your filing status. Single, married filing jointly, married filing separately, final return, or deceased — each affects which name goes on which line.
- An envelope and a postage stamp. PA-V mails to a different P.O. Box than a refund return, and metered mail dated after April 15 starts the late-payment clock.
If any item is missing, stop and gather it first. The cost of a 24-hour delay to find a phone number is zero; the cost of mailing a defective voucher is interest, penalty, and weeks of phone tag.
Where to Get the Form and How to Access It
The only official source for PA-V is the Forms for Individuals page on the Pennsylvania Department of Revenue website. Click “PA-40 Forms,” then download the PA-V Payment Voucher PDF. The file is a fillable PDF you can type into on a computer, then print on plain white 8.5” × 11” paper.
You can also request a paper copy by calling the Department’s forms line at 1-800-362-2050, or pick one up in person at any of the seven Revenue District Offices in Philadelphia, Pittsburgh, Harrisburg, Scranton, Erie, Norristown, and Greensburg. Many public libraries across Pennsylvania stock the form during tax season under the Department’s library distribution program.
Tax software users rarely need to download the blank form. Programs like TurboTax, H&R Block, and TaxAct generate a populated PA-V automatically when the return shows a balance due and you select “pay by check.” The software fills the SSN, name, address, tax year, and amount-due fields from your return data, and you simply print and mail.
If you are filing through a paid preparer, the preparer’s professional software (Drake, Lacerte, ProSeries, UltraTax) also produces the voucher. Check that the preparer hands you the printed PA-V along with a copy of the return, because the preparer is not allowed to mail the check on your behalf unless you signed a separate authorization. Always verify the revision code in the bottom-left corner reads PA-V (EX) 06-25 for tax year 2025.
Step-by-Step: How to Fill Out Form PA-V Line by Line
The PA-V has only seven data fields, but every one of them controls how the payment posts. Work top to bottom, in blue or black ink if you are completing it by hand, and print in capital letters. Do not use pencil, gel pen, or red ink — the Department’s optical scanners reject anything that is not high-contrast black or dark blue.
Field 1 — Primary Taxpayer’s Social Security Number
This box asks for the nine-digit Social Security Number of the primary taxpayer, defined as the person whose name appears first on the PA-40. Write the number with the standard hyphens in the format 123-45-6789, one digit per box if the boxes are pre-printed.
For example, Maria Lopez writes 198-44-7126 in Field 1 because her name is listed first on the joint return she files with her husband Carlos.
A common edge case: if you and your spouse file jointly but you put your spouse’s name first on the PA-40, you must put your spouse’s SSN here, not yours. The “primary” designation follows the name order on the return, not who earned more income.
The most common mistake on this field is transposing two digits, which sends your payment to a different taxpayer’s account; the Department will not automatically reverse the misposting, and you must file REV-526 to claim the payment back.
A frequent misconception is that you can leave this field blank if your check has your SSN written on it. You cannot — the Department reads the voucher first, and a blank SSN box defaults the payment to “unidentified” status.
Field 2 — Spouse’s Social Security Number
This field asks for the nine-digit SSN of the second spouse listed on a joint PA-40. Leave it blank on a single, head-of-household, or married-filing-separately return.
For example, Carlos Lopez writes 201-58-3344 in Field 2 because he is the second spouse named on the joint return with Maria.
The edge case to watch is a spouse who has only an Individual Taxpayer Identification Number (ITIN) instead of an SSN. Pennsylvania accepts the ITIN in this box and will not reject the voucher for it, although the IRS rules for federal returns differ.
A common mistake is filling in your own SSN in both Field 1 and Field 2 on a single-filer return. That mismatch flags the return for manual review and can delay the payment posting by four to six weeks.
The misconception here is that a deceased spouse’s SSN should be omitted. It should not — write the deceased spouse’s SSN exactly as on the return and indicate “DECEASED” near the name field.
Field 3 — Primary Taxpayer’s Name
Enter the primary taxpayer’s first name, middle initial, and last name exactly as they appear on the PA-40. Use all capital letters, no punctuation, and the legal name printed on your Social Security card.
For example, Maria Lopez writes MARIA E LOPEZ in Field 3 because that is the legal name on her Social Security card and on Line 1 of her PA-40.
The edge case is a recent name change after marriage or divorce. If your Social Security card still shows your old name, use the old name on PA-V — the Department matches against SSA records, not against your driver’s license.
A common mistake is writing a nickname like “Mari” instead of “Maria.” The scanner cannot match nicknames to SSA records, and the payment lands in the unidentified queue.
The misconception is that hyphenated last names need a space. They do not — write SMITH-JONES exactly as on the SSA card, with the hyphen.
Field 4 — Spouse’s Name
Enter the spouse’s first name, middle initial, and last name on a joint return, again in all capital letters and exactly as on the SSA card. Leave blank on non-joint returns.
For example, Carlos Lopez writes CARLOS J LOPEZ in Field 4.
The edge case: when spouses have different last names, write the full last name for each, never assume the spouse shares the primary’s surname.
A common mistake is reversing the spouses between Fields 3 and 4 versus the PA-40. The names on the voucher must match the order on the return; reversed names trigger a manual matching delay.
The misconception is that this field can hold the spouse’s maiden name. It cannot — use the legal name on the current SSA card.
Field 5 — Address, City, State, and ZIP Code
Enter the primary taxpayer’s mailing address on a single line including street number and name, the city, the two-letter state code (PA, OH, etc.), and the five- or nine-digit ZIP code. The address must match the address on the PA-40 exactly.
For example, Maria Lopez writes 412 PENN AVE PITTSBURGH PA 15222 in Field 5.
The edge case is a P.O. Box. P.O. Boxes are accepted; write PO BOX 1450 ERIE PA 16512 with no periods in “PO.”
A common mistake is using a different address than the PA-40, such as a work address on the voucher and a home address on the return. The mismatch flags the return for an identity-verification letter that delays processing 30 to 60 days.
The misconception is that the ZIP+4 is required. It is not — the five-digit ZIP is enough, but the nine-digit version speeds posting by about three days.
Field 6 — Daytime Telephone Number
Write your ten-digit daytime phone number including area code, in the format (412) 555-0188 or 412-555-0188. The Department uses this number only if it cannot match the voucher or if your check bounces.
For example, Maria Lopez writes (412) 555-0188 in Field 6 because that is her cell phone she answers between 9 a.m. and 5 p.m.
The edge case is filers without a personal phone. Use a reliable family member’s number or the number of a tax preparer who has authorization to discuss the return.
A common mistake is leaving this field blank. The Department will still process the voucher, but if there is any problem you will receive a letter rather than a call, costing you two to three weeks of resolution time.
The misconception is that giving the number authorizes the Department to discuss your return with whoever answers. It does not — the agent must still verify the SSN and other identifiers before disclosing any account information under 61 Pa. Code § 6.1.
Field 7 — Amount of Payment
Write the exact dollar-and-cent amount you are paying, matching Line 28 of the PA-40 (“Total Payment Due”). Use a decimal point and two cents digits, no dollar sign, no comma. For partial payments, write only what you are actually paying with this voucher.
For example, Maria Lopez writes 480.00 in Field 7 because Line 28 of her PA-40 shows a balance due of exactly four hundred eighty dollars.
The edge case is a partial payment. Pennsylvania accepts partial payments via PA-V, but interest under 72 P.S. § 806 keeps running on the unpaid balance until paid in full, and you must contact the Department to arrange an installment plan through a REV-638 Deferred Payment Plan Request.
A common mistake is rounding to whole dollars when the PA-40 shows cents. The voucher and the check must match to the penny; a $480.00 voucher with a $480 check is fine, but a $480.00 voucher with a $480.42 check posts only $480.00 and leaves a 42-cent balance that accrues interest.
The misconception is that the amount on PA-V can include estimated payments for next year. It cannot — PA-V is for the current return’s balance only. Estimated payments use Form PA-40 ESR (I), not PA-V.
Tax Year Box
The top of the voucher prints the tax year (e.g., 2025) in large type. Confirm this matches the tax year of the PA-40 you are filing. Using a 2024 PA-V to pay a 2025 balance routes the payment to your prior-year account and creates a phantom credit on 2024 plus a phantom balance on 2025.
For example, Maria Lopez downloads the 2025 PA-V from the official forms page in March 2026 to pay her 2025 PA-40 balance.
The edge case is an amended return. If you owe more after amending with a PA-40 X, use the PA-V for the original tax year of the return, not the year you are mailing it.
The most common mistake is grabbing last year’s voucher from a desk drawer. The Department’s scanner reads the year from the form and posts accordingly, so the year on the form controls — not the year on your check memo line.
The misconception is that the year on the check memo overrides the year on the voucher. It does not; the voucher year wins every time.
Three Filled-Out Examples Using Real Scenarios
Each scenario follows one named Pennsylvania filer through the voucher from top to bottom. All three use the 2025 PA-V (EX) 06-25 revision filed in spring 2026.
Scenario 1 — Maria Lopez, Pittsburgh W-2 Employee Filing Jointly, Owes $480
| Form Section | What Maria Enters |
|---|---|
| Tax Year Box | 2025 |
| Field 1 — Primary SSN | 198-44-7126 |
| Field 2 — Spouse SSN | 201-58-3344 |
| Field 3 — Primary Name | MARIA E LOPEZ |
| Field 4 — Spouse Name | CARLOS J LOPEZ |
| Field 5 — Address | 412 PENN AVE PITTSBURGH PA 15222 |
| Field 6 — Daytime Phone | (412) 555-0188 |
| Field 7 — Amount of Payment | 480.00 |
| Check Payable To | PA Department of Revenue |
| Check Memo Line | 2025 PA-40 198-44-7126 |
Scenario 2 — Marcus Johnson, Philadelphia Self-Employed Single Filer, Owes $3,200
| Form Section | What Marcus Enters |
|---|---|
| Tax Year Box | 2025 |
| Field 1 — Primary SSN | 156-22-9087 |
| Field 2 — Spouse SSN | (blank) |
| Field 3 — Primary Name | MARCUS T JOHNSON |
| Field 4 — Spouse Name | (blank) |
| Field 5 — Address | 1830 SOUTH ST APT 4 PHILADELPHIA PA 19146 |
| Field 6 — Daytime Phone | 215-555-0427 |
| Field 7 — Amount of Payment | 3200.00 |
| Check Payable To | PA Department of Revenue |
| Check Memo Line | 2025 PA-40 156-22-9087 |
Scenario 3 — Janet and Robert Hayes, Erie Retired Couple Filing Jointly, Owe $150
| Form Section | What Janet and Robert Enter |
|---|---|
| Tax Year Box | 2025 |
| Field 1 — Primary SSN | 112-08-4455 |
| Field 2 — Spouse SSN | 109-77-2310 |
| Field 3 — Primary Name | JANET R HAYES |
| Field 4 — Spouse Name | ROBERT P HAYES |
| Field 5 — Address | 2208 LIBERTY ST ERIE PA 16502 |
| Field 6 — Daytime Phone | (814) 555-0166 |
| Field 7 — Amount of Payment | 150.00 |
| Check Payable To | PA Department of Revenue |
| Check Memo Line | 2025 PA-40 112-08-4455 |
A fourth named filer worth mentioning is Aisha Brown, a part-year resident who moved from Allentown to Columbus in July 2025. Aisha files PA-40 as a part-year resident, owes $212 on her Pennsylvania-source wages, and uses PA-V exactly like Marcus does — single filer, blank spouse fields, current Ohio mailing address in Field 5. A fifth is David Nguyen, a nonresident contractor who performed work in King of Prussia for two months and owes $94 on PA-source income; he too uses PA-V with his California home address in Field 5.
How to File the Completed Form PA-V
PA-V is a paper-only voucher. There is no electronic version because the entire purpose of the form is to accompany a paper check or money order. Pennsylvania offers electronic alternatives that replace PA-V entirely, and you should pick the channel that fits your situation.
By mail (the standard channel). Place the completed PA-V on top of your PA-40 return, with the check or money order paper-clipped (never stapled) to the voucher. Mail to PA Department of Revenue, Payment Enclosed, 1 Revenue Place, Harrisburg, PA 17129-0001. The fee is zero. Acceptable payment is a personal check, cashier’s check, or money order in U.S. dollars drawn on a U.S. bank, made payable to PA Department of Revenue. Processing time is four to six weeks for posting; keep your canceled check image as proof of payment.
By mail without a return (paying after you e-filed PA-40). If you e-filed your PA-40 through Pennsylvania’s free e-file or through tax software but chose to pay by check, mail just the PA-V and the check to the same Harrisburg address. Write your SSN, the tax year, and “PA-40” on the check memo line. The processing window and proof-of-filing rule are identical.
In person at a District Office. You can hand-deliver PA-V and your check to any Revenue District Office. Ask the clerk to date-stamp a copy of the voucher; that stamp is your proof of timely filing under 61 Pa. Code § 119.12. District Offices accept checks and money orders only — no cash and no credit cards.
Electronic alternative through myPATH. Skip PA-V entirely by paying through myPATH. Sign in or create an account, choose “Make a Payment,” select “PA-40 Return Payment,” and enter the tax year and amount. ACH debit from a U.S. checking or savings account is free; credit cards run through ACI Payments and carry a 2.49% convenience fee. Processing time is one to two business days, and the confirmation number you receive is your proof of payment. This channel is the Department’s preferred option and the one you should default to whenever practical.
What Happens After You File PA-V
Once your envelope reaches Harrisburg, the Department’s mailroom opens it within three to five business days during peak season (April 1 through May 15) and within one to two days the rest of the year. The PA-V and the check are separated; the voucher goes to imaging, and the check goes to deposit through the Commonwealth’s bank.
You should see the check clear your bank account within seven to ten business days of mailing. Once it clears, the payment posts to your PA-40 account under the SSN on the voucher. You can confirm posting by logging into myPATH, selecting “Personal Income Tax,” and viewing the 2025 Account Summary. The payment shows as a “Voucher Payment” line item with the date of deposit.
If your return shows a balance after the payment posts (for example, if you under-paid or interest accrued between the postmark and posting), the Department mails an Assessment Notice within 30 to 45 days stating the remaining balance, the interest, and any penalty. You then have 90 days to pay the assessment, file a Petition for Reassessment with the Board of Appeals, or request an installment plan via REV-638.
If your check bounces, expect a $30 returned-check fee plus the original tax, interest, and penalty. The Department will send a Notice of Dishonored Check and require certified funds for the replacement payment. Two bounced checks within a 12-month window can flag your account for “cash or certified funds only” status for two years under departmental policy.
Mistakes to Avoid When Filling Out PA-V
- Wrong SSN order on a joint return. Reversing primary and spouse SSNs misposts the payment and triggers a six-week matching delay.
- Using last year’s voucher. A 2024 PA-V applied to a 2025 balance creates a credit on 2024 and a phantom balance on 2025.
- Stapling the check to the voucher. Staples jam the imaging machines, and the entire envelope is hand-processed at a delay of two to three weeks.
- Writing the check to “IRS” or “Pennsylvania.” The IRS will return the check and the Department of Revenue will reject it; the correct payee is PA Department of Revenue.
- Mailing to the refund P.O. Box. Refund returns and balance-due returns go to different addresses, and a misrouted balance-due return can be late-stamped.
- Leaving the daytime phone blank. Without a phone, problems are resolved by mail, costing two to three extra weeks.
- Rounding cents to dollars. A $480.42 check against a $480.00 voucher leaves a 42-cent balance accruing interest.
- Using pencil or red ink. The optical scanner cannot read pencil or red, and the voucher routes to manual processing.
- Forgetting to sign the check. An unsigned check is treated as no payment, and the late-payment clock keeps ticking.
- Skipping the voucher on a paper check. Without the voucher, the Department has no reliable way to identify the taxpayer, tax year, and tax type.
Do’s and Don’ts
Do’s
- Do download the current-year PA-V from the official forms page every year — older versions have older P.O. Boxes.
- Do print in all capital letters with black or dark blue ink because the imaging system was calibrated for that combination.
- Do paper-clip (never staple) your check to the voucher to keep imaging fast.
- Do write 2025 PA-40 and your SSN on the check memo line as a backup identifier.
- Do mail the envelope certified mail, return receipt requested when you owe more than $1,000 because the return receipt is proof of timely filing.
- Do consider myPATH instead — it eliminates the voucher entirely and posts in 1–2 days.
Don’ts
- Don’t send cash through the mail; the Department’s policy under 61 Pa. Code § 117.6 prohibits cash mailing.
- Don’t use a foreign-currency check, even if drawn on a U.S. branch of a foreign bank.
- Don’t include estimated-tax payments on PA-V — those use Form PA-40 ESR (I).
- Don’t mail PA-V if you already paid through myPATH; double-paying is recoverable but costs you a six-month refund cycle.
- Don’t write on the imaging area at the bottom of the voucher; that strip is reserved for the Department’s barcode.
- Don’t postdate the check; a postdated check is treated as no payment and the late-payment clock keeps ticking.
Pros and Cons of Filing PA-V on Paper vs. Paying via myPATH
| Filing Approach | Why It Helps or Hurts |
|---|---|
| Paper PA-V — Pro | Works without internet access or a bank account that supports ACH debit |
| Paper PA-V — Pro | Some filers prefer the paper trail of a canceled check as proof |
| Paper PA-V — Pro | No 2.49% credit-card convenience fee |
| Paper PA-V — Pro | Can be hand-delivered to a District Office for date-stamped proof |
| Paper PA-V — Pro | Familiar to filers who have used the form for decades |
| Paper PA-V — Con | Posts in 4–6 weeks vs. 1–2 days for myPATH |
| Paper PA-V — Con | Subject to postal delays that can cause late-payment penalties |
| Paper PA-V — Con | Bounced check fee is $30 plus penalties |
| Paper PA-V — Con | Manual data entry by the Department raises misposting risk |
| Paper PA-V — Con | Lost mail forces you to stop payment and re-issue, costing weeks |
FAQs
Do I need to file PA-V if I am getting a refund?
No. You only file PA-V when you owe a balance with your PA-40. Refund returns mail to a different address and need no voucher.
Can I pay my PA-40 balance with a credit card instead?
Yes. Use ACI Payments through the link on myPATH. A 2.49% convenience fee applies, and you can skip PA-V entirely.
Do I write my maiden name or married name in Field 3?
No maiden name unless the SSA card still shows it. Always match the name printed on your current Social Security card to avoid SSA mismatch holds.
Should I put my SSN in Field 2 if I am single?
No. Field 2 is for the spouse on a joint return only. Leave it blank if you file single, head of household, or married filing separately.
Do I include cents in Field 7 if my balance is a round number?
Yes. Always write two decimal places, like 480.00, so the scanner reads the amount correctly and matches the check to the penny.
Can I pay only part of the balance with PA-V?
Yes. Pennsylvania accepts partial payments through PA-V, but interest under 72 P.S. § 806 keeps running on the unpaid amount.
Should I staple the check to the voucher?
No. Use a paper clip. Staples jam the Department’s high-speed imaging equipment and trigger manual processing delays.
Do I mail PA-V to the same address as a refund return?
No. Balance-due returns go to PA Department of Revenue, Payment Enclosed, 1 Revenue Place, Harrisburg, PA 17129-0001, a different P.O. Box than refund returns.
Can I use a 2024 PA-V to pay a 2025 balance?
No. The voucher is year-specific. Download the 2025 PA-V from the official forms page every spring.
Do part-year and nonresident filers use PA-V?
Yes. Anyone with a balance due on PA-40 — resident, part-year resident, or nonresident — files PA-V if paying by paper check.
Is the daytime phone in Field 6 mandatory?
No legally, but skipping it slows resolution of any issue by two to three weeks because the Department writes letters instead of calling.
Can I e-file PA-V itself?
No. PA-V exists only on paper because its purpose is to accompany a paper check. To pay electronically, use myPATH and skip the voucher.
Do I need PA-V if I file a federal extension?
No — Pennsylvania has a separate extension voucher called REV-276. Use REV-276 for extension payments and PA-V only for the final balance with the PA-40.
What happens if my check bounces?
Yes, there is a fee — $30 under 72 P.S. § 10003.21 plus the original tax, interest, and a 5%-per-month late-payment penalty.
Related reading
- How to Fill Out Pennsylvania Domestic Relations Income and Expense Statement + FAQs
- How to Fill Out Pennsylvania Form PA-40 ESR (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-40 Schedule A (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-40 Schedule G-L (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-40 X (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-W3 (w/Examples) + FAQs