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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-027.htm#TXMP2d87afbc

How Do You Make a Gift To Reduce Debt Held By the Public?(p88)

rule
If you wish to do so, make a check payable to Bureau of the Public Debt. You can send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. Do not add your gift to any tax you may owe. See page 71 for details on how to pay any tax you owe.
taxtip
You may be able to deduct this gift on your 2011 tax return.