Checks or money orders should be made payable to Internal Revenue Service. Please show your correct name, address, social security number, daytime telephone number, tax year and form number on the front of your check or money order.

Enclose your payment with your federal return, but do not attach the payment to the form. If you visit one of our IRS offices and pay cash, keep the receipt as part of your record.

If you have a balance due on your return and you receive Form 1040-V, Payment Voucher, send it to us along with your payment. Follow the instructions that come with the form.

Estimated tax payments should not be sent with or be included in checks or money orders intended for payment of 1997 Federal income tax with your return. Mail your estimated tax payments separately to the address shown in the Form 1040-ES instructions.

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