1040-ES

Form 1040-ES, Estimated Tax for Individuals

Agency
IRS
Revision
2026
Fillable fields
118
Pages
16
Official source
IRS form page
Checked
October 14, 2026
Fill 1040-ES online
Page 1 of form 1040-ES

Form 1040-ES: Estimated Tax for Individuals

Form 1040-ES is how you figure and pay estimated tax. Tax is supposed to be paid as you earn income during the year. When an employer withholds from your pay, that happens automatically. When you earn money with no withholding, you send in the tax yourself in installments.

The IRS page names income such as self-employment earnings, interest, dividends, rents and alimony. You can also owe on unemployment compensation and the taxable part of Social Security benefits unless you choose to have tax withheld from them.

The form has a worksheet to estimate the year's tax and payment vouchers to send with each payment. You do not file it with your tax return. It is a planning and payment tool, and the payments you make show up later on your return.

Title block of Form 1040-ES, Estimated Tax for Individuals, 2026

What's on Form 1040-ES

The estimated tax worksheet

You estimate your adjusted gross income, taxable income, taxes, deductions and credits for the year. The IRS says your prior-year return is a useful starting point, adjusted for changes in your situation and tax law.

Payment vouchers

Each payment comes with a voucher that has your name, Social Security number or ITIN, the amount you are paying and the payment period.

Instructions and mailing addresses

The form includes the instructions and the mailing addresses for vouchers. The IRS posted corrections to the 2026 form in February 2026, including to its mailing addresses, so use the current PDF.

How to fill out Form 1040-ES

  1. 1

    Estimate your income

    Start from last year's return and adjust. Include every source that has no withholding.

    Form 1040-ES worksheet line 1 for the adjusted gross income you expect in 2026, sample values
  2. 2

    Estimate deductions and credits

    Use the standard or itemized deduction you expect to claim, plus credits you expect.

    Form 1040-ES worksheet lines 2a to 2d with the standard deduction entered, sample values
  3. 3

    Work through the worksheet

    The worksheet gives your expected tax for the year. Subtract withholding and credits to find what you must pay.

    Form 1040-ES worksheet lines 11a to 11c with the total 2026 estimated tax, sample values
  4. 4

    Compare to the safe harbors

    The form says you generally must pay estimated tax if you expect to owe at least $1,000 after withholding and refundable credits, and your withholding and credits will be less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax. The 2025 return must cover all 12 months. Farmers, fishers and higher income taxpayers have different percentages, so read the special rules.

    Form 1040-ES worksheet lines 12a to 12c comparing 90% of 2026 tax with the prior-year amount, sample values
  5. 5

    Divide into payments

    Split the amount into four equal payments by the due dates. You can also pay weekly, monthly or on another schedule, as long as enough is paid by the end of each period.

    Form 1040-ES payment due dates April 15, June 15, September 15 and January 15, 2027
  6. 6

    Complete a voucher for each mailed payment

    Enter your name, Social Security number or ITIN and the amount. This page lets you fill the form online for free.

    Form 1040-ES voucher with name, Social Security number placeholder and amount filled in, sample values
  7. 7

    Revisit during the year

    If your income changes, redo the worksheet. If your income is uneven, you may reduce the penalty using Form 2210.

    How To Amend Estimated Tax Payments section of the Form 1040-ES instructions

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Deadlines, fees and how to pay

Four payment periods

For 2026 the form shows April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. You can also pay all of it by April 15, 2026. You do not have to make the January payment if you file your 2026 return by February 1, 2027 and pay the whole balance due with it.

Weekends and holidays

If a due date falls on a weekend or legal holiday, the next business day counts. A mailed payment counts on its U.S. postmark date.

Ways to pay

You can mail the voucher with a check, or pay online at IRS.gov/payments, by phone or through the IRS app. Direct Pay and EFTPS are among the IRS payment options. Your online account at IRS.gov/account shows your payment history.

Cost

The form is free.

Common mistakes

Missing a period, using the wrong name or Social Security number on a voucher, paying too little and forgetting to record payments on your return are the common problems. The IRS posted an update about using an SSN or ITIN when paying estimated taxes.

Related forms

Who needs to make estimated tax payments?

  • People expecting to owe $1,000 or more

    The IRS says individuals, including sole proprietors, partners and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more.

  • Freelancers and small business owners

    Income from self-employment has no withholding, so you pay both income tax and self-employment tax through estimated payments.

  • People with investment and rental income

    Interest, dividends, rents and similar income often come without tax taken out.

  • People with other untaxed income

    The IRS page says that if you do not elect voluntary withholding, you should make estimated payments on other taxable income such as unemployment compensation and the taxable part of Social Security benefits.

  • People who can skip it

    The IRS says you do not have to pay for the current year if you had no tax liability for the prior year, were a U.S. citizen or resident alien the whole year, and your prior tax year covered 12 months.

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Questions about Form 1040-ES

Is Form 1040-ES filed with my tax return?

No. You send the vouchers with your payments. You claim the payments on your return, where they count toward your total tax paid.

How much do I need to pay to avoid a penalty?

The IRS says most people avoid it if they owe less than $1,000 after withholding and credits, or pay at least 90% of this year's tax or 100% of last year's tax, whichever is smaller.

Can I pay estimated tax online?

Yes. The IRS lists payment at IRS.gov/payments, by phone and through its app, along with Direct Pay and EFTPS.

What if I did not owe tax last year?

The IRS says you do not have to pay for the current year if you had no tax liability for the prior year, were a U.S. citizen or resident alien the whole year, and the prior year was 12 months.

What if my income is uneven during the year?

You may be able to lower the penalty using Form 2210.