The 1040-V is for taxes paid with the return you file.u00a0 The 1040-ES is for estimated taxes paid for the current year: 2015.u00a0 Since you still owe for the prior year (2022) you should make payments on the balance owed for 2014.u00a0 I would include a letter to the IRS explaining what the check is for so that it gets applied to the right year and the right tax liability. I would also write on the check your SS# and the tax year the check is for. The IRS will also send you demand notices for money you owe.u00a0u00a0 Some people wait for these and pay when they receive them.u00a0 You can do that but the IRS charges penalties and interest, so you'll want to pay off that debt faster than the IRS will send you demand notices. Call the IRS to find out where you should send the 2022 tax due amounts. But be prepared to wait on line. Collection Procedures for Taxpayers Filing and/or Paying Late Go there to find out more about paying late.