Form PIT-VCH is the slip that travels with a check or money order when a Delaware individual income tax return has been filed electronically and still shows a balance due. The Division of Revenue lists it as the Delaware Individual Electronic Filer Payment Voucher. The 2025 version, revision 20250516, belongs to returns for tax year 2025, the PIT-RES filed by residents and the PIT-NON filed by nonresidents. It has six numbered boxes and no signature line.
Who mails Form PIT-VCH with a check
The title on the form, “Electronic Filer Payment Voucher”, sets the scope. You have already submitted your 2025 return electronically, line 46 of the PIT-RES or line 60 of the PIT-NON shows a net balance due, and you want to pay that amount on paper. The return instructions say to pay the net balance due in full and that an electronically filed return needs no paper copy, so the voucher and the check go in the envelope alone.
The 2025 instructions have no separate part-year form: a part-year resident chooses either the PIT-RES or the PIT-NON, whichever turns out better, and uses the voucher with whichever one was e-filed.
Two groups do not need it. If you mail a paper PIT-RES or PIT-NON with a balance due, the check goes in the same envelope as the return, addressed to P.O. Box 508, Wilmington, DE 19899-0508, and both instruction booklets print that address. Corporations paying after an e-filed corporate return use their own voucher, Form CIT-VCH, which is mailed to P.O. Box 2044.
How to fill out the PIT-VCH, box by box
The voucher is a one-page fillable PDF. The numbers 1 to 6 are printed in the shaded tab at the left of each box, and the image below uses the same numbers; M marks the mailing block on the right.
| Box | Printed label | What goes in it |
|---|---|---|
| 1 | Your taxpayer ID | Nine character cells. Use the ID shown first on the return. When a spouse has died, the instructions put the surviving spouse in this first position. |
| 2 | Secondary taxpayer ID (if joint return) | The spouse’s ID, only for a joint return. Leave it blank otherwise. |
| 3 | Amount of the payment | The dollar amount of the enclosed check or money order. For a payment in full, that is the net balance due from line 46 (PIT-RES) or line 60 (PIT-NON). |
| 4 | Your first name, your last name | The names that go with box 1, as on the return. |
| 5 | Secondary first name, secondary last name | The spouse’s names, matching box 2. |
| 6 | Street address, city, state, ZIP code | Your current mailing address. |
Write boxes 4 and 5 as the return has them. The PIT-RES instructions ask for your legal name on the return and say that initials or middle names delay its posting. The voucher has no year box: “2025” is printed in the header, so the form itself fixes the tax year.
Married couples who chose filing status 4, combined separate, file two returns combined on one form and pay one total on line 46. Box 2 mentions only a joint return, and neither the voucher nor the 2025 instructions say whether a status 4 couple should enter the spouse’s ID there. The Division’s payment page gives (302) 577-8785 for help with a payment.
Under the boxes the page prints “DO NOT CUT THIS PAGE” in large type. Send the whole sheet.
When the balance is due and what a late payment costs
Calendar-year returns for 2025 were due on or before April 30, 2026; fiscal-year filers have until the last day of the fourth month after their year closes. An extension on Form PIT-EXT moves the filing date to October 15, 2026, but the instructions are blunt that there is no extension of time for payment. Interest of ½% per month, or fraction of a month, runs on unpaid tax from the return’s original due date until it is paid. As of this check both April 30 and October 15, 2026 have passed, so a 2025 balance mailed now carries interest at least.
Penalties stack on top of the interest:
- A return with a balance due that was filed late: 5% of the balance due for each month.
- Tax not paid on a return filed on time or late: 1% per month of the net tax liability, capped at 25%.
- Estimated tax not paid or paid late during the year: 1½% per month of the computed payment.
The return has a line for penalties and interest (line 45 on the PIT-RES, line 59 on the PIT-NON). You may leave it blank, in which case the Division calculates the amounts and sends a bill. Whatever was entered there is already part of the net balance due you copy into box 3.
Paying online at tax.delaware.gov instead
The Division’s payment page sends individuals who owe on a current return, or who have a delinquent tax bill, to the Delaware Taxpayer Portal at tax.delaware.gov. The instructions describe the portal’s two methods for extension and estimated tax payments: direct debit from a U.S. checking or savings account in any amount, with a payment date you can set later as long as it is on or before the due date, or a credit card for payments up to $10,000. The 2025 booklets do not repeat those terms for a balance due on a filed return. If you cannot pay in full, the PIT-RES instructions point to representatives who explain payment options, 8:00 a.m. to 4:15 p.m., Monday through Friday: 302-577-8208 in New Castle County and outside Delaware, 1-800-292-7826 in Kent and Sussex counties.
How the PIT-VCH differs from PIT-EXT and PIT-EST
All three are one-page Division of Revenue forms that go to the same P.O. Box 830, but they belong to different moments.
| Form | When it is used | What it carries |
|---|---|---|
| PIT-VCH | After the 2025 return has been filed electronically | Payment of the balance due shown on that return |
| PIT-EXT | Before the return, by April 30, 2026 | A request for more time to file plus the estimated balance on its line 6, with signature lines for the taxpayer and spouse |
| PIT-EST | During the year, for 2026 income | A quarterly estimated tax installment, with boxes for tax year, quarter and due date; the first 2026 installment was due April 30, 2026 |
Estimated payments by check have to use the paper PIT-EST, according to the PIT-RES instructions, so the voucher is not a substitute for a missed installment.
Where to get the 2025 PIT-VCH and where to mail it
The 2025 Form PIT-VCH (revision 20250516) is listed on the Division’s personal income tax forms page for 2025-2026. That page suggests downloading a PDF before filling it in. The fillable version has a Prepare For Print button above the boxes. The Division has published no separate instructions for the PIT-VCH; everything it asks is printed on the page itself, which says to make the check or money order payable to “Delaware Division of Revenue”, not to send cash, and to mail the completed form to:
Delaware Division of Revenue
PO Box 830
Wilmington, DE 19899-0830
Questions about the PIT-VCH
Do I mail a printout of my e-filed return with the voucher?
The 2025 instructions say that if you file electronically, you do not need to submit a paper copy. The envelope holds the voucher and the check or money order.
Can I use the PIT-VCH if I mail a paper return?
The voucher is for electronic filers. A paper PIT-RES or PIT-NON with a balance due goes to P.O. Box 508 with the payment enclosed.
Is there a payment voucher for 2026 yet?
The forms page lists the 2025 PIT-VCH for 2025 returns. For 2026 it lists the PIT-EST estimated tax voucher, not a PIT-VCH.
Official sources
- Delaware Division of Revenue, Form PIT-VCH, Electronic Filer Payment Voucher, 2025, revision 20250516
- Delaware Division of Revenue, Personal Income Tax Forms Current Year (2025-2026)
- Delaware Division of Revenue, 2025 Individual Income Tax Return, Resident Instructions (PIT-RES)
- Delaware Division of Revenue, 2025 Individual Income Tax Return, Non-Resident Instructions (PIT-NON)
- Delaware Division of Revenue, Form PIT-EXT, Application for Automatic Extension, 2025
- Delaware Division of Revenue, Form PIT-EST, Declaration of Estimated Income Tax, 2026 and instructions (revised 11/10/25)
- Delaware Division of Revenue, Payment
- Delaware Division of Revenue, Form CIT-VCH, Electronic Filer Corporation Payment Voucher, 2025