The Late Card must be included with a remittance transaction whenever the remittance has been postmarked or received from a walk in customer after the payment due date. The postmarked envelope may also be used to indicate lateness. The Late Card may always be substituted for an envelope but must be used when the envelope is missing, mutilated, or otherwise unusable.
Instructions
Two versions of the Late Card are provided. Both versions are fillable; use whichever you prefer.
Complete the three fields on the Late Card as follows:
Postmark Date (mm-dd-yy). Use received date if the remittance is hand delivered.
Taxpayer Name - First, Middle initial, Last
SSN/FEIN/Account Number - use the number where the payment should be posted.
Print the voucher to your local printer. Cut the completed Late Card from the printed page and place it behind the late voucher or tax return for submission to the Remittance Processing Unit.