1040ESS

Formulario 1040-ES, Impuesto Estimado Personal

Agency
IRS
Revision
2026
Fillable fields
118
Pages
20
Official source
IRS form page
Checked
October 21, 2026
Fill 1040ESS online
Page 1 of form 1040ESS

Form 1040-ES (sp): Spanish Version of Estimated Tax for Individuals, 2026

Form 1040-ES (sp) is the Spanish version of Form 1040-ES, Estimated Tax for Individuals, for 2026. The IRS lists it as "2026 Formulario 1040-ES", titled "Impuesto Estimado Personal", and the page footers read "Form 1040-ES (sp) (2026)". The package holds the instructions, the 2026 estimated tax worksheets, the 2026 tax rate schedules, a record of payments and four payment vouchers, all in Spanish.

The form says it is used to figure and pay estimated tax for 2026. It describes estimated tax as the way to pay tax on income not subject to withholding, such as self-employment income including gig economy work, interest, dividends, rents and alimony. It points to IRS.gov/Form1040ESSP for later developments and IRS.gov/SpanishForms for forms in Spanish.

The English edition, Form 1040-ES, has its own page. You can fill out this Spanish PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 1040-ES (sp): Spanish Version of Estimated Tax for Individuals, 2026, as printed by IRS

What's in Form 1040-ES (sp)

Instructions

Who pays estimated tax, what is new for 2026, how to figure the payment, due dates, how to amend payments, penalties and how to pay.

2026 Estimated Tax Worksheet

Lines 1 to 15: expected AGI, deductions, tax, credits, self-employment and other taxes, the required annual payment and the amount of each installment. Kept for your records.

Self-employment tax worksheet

A worksheet for lines 1 and 9 that figures expected self-employment tax and its deductible half, using 92.35% of net earnings.

2026 tax rate schedules

Schedules X, Y-1, Y-2 and Z by filing status. The form says not to use them for 2025 tax, only for 2026 estimated tax.

Record of payments

A table for payments due 4/15/2026, 6/15/2026, 9/15/2026 and 1/15/2027, with columns for date paid, check or confirmation number, amount and any 2025 overpayment applied.

Payment vouchers 1 to 4

One voucher for each due date, with spaces for your name, SSN, spouse's name and SSN, address and the amount paid by check or money order.

How to fill out Form 1040-ES (sp)

  1. 1

    Gather what you need

    The form lists the 2026 worksheet and its instructions, the 2026 tax rate schedules, and your 2025 return and instructions as a guide.

  2. 2

    Worksheet lines 1 to 11c

    Enter expected AGI and deductions. The 2026 standard deduction table lists $32,200 for married filing jointly or qualifying surviving spouse, $24,150 for head of household and $16,100 for single or married filing separately.

  3. 3

    Lines 12a to 14b

    Line 12c is the smaller of 90% of line 11c or line 12b. Subtract expected withholding. The worksheet says to stop if line 14a is zero or less or line 14b is less than $1,000.

  4. 4

    Line 15

    If the first required payment is due April 15, 2026, enter one quarter of line 14a, less any 2025 overpayment applied, here and on the voucher.

  5. 5

    Complete a voucher

    Print your name, address and SSN, or ITIN if you have one. Enter only the amount sent. Make the check payable to "United States Treasury" and write "2026 Form 1040-ES" and your SSN on it.

  6. 6

    Record the payment

    Log each payment in the record table: date paid, check or confirmation number, amount and any 2025 overpayment credit applied.

Why fill Form 1040ESS on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Due dates, how to pay and where to mail

Due dates

April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. The form says the January payment is not needed if the 2026 return is filed by February 1, 2027 with the full balance paid.

Paying electronically

The form lists your online account at IRS.gov/Cuenta, IRS Direct Pay and card payments at IRS.gov/Pagos, EFTPS (800-244-4829), electronic funds withdrawal and the IRS2Go app. Digital assets are not accepted.

Where to mail a voucher

The address depends on where you live, for example Internal Revenue Service, P.O. Box 1300, Charlotte, NC 28201-1300 or P.O. Box 931100, Louisville, KY 40293-1100. Do not send a return to these addresses.

Fiscal year filers

Payments are due on the 15th day of the 4th, 6th and 9th months of the fiscal year and the 1st month of the next one, moved to the next business day if that is a weekend or holiday.

Joint payments

The form says joint estimated payments are not allowed if either spouse is a nonresident alien, the spouses are separated under a decree, or they have different tax years.

Penalty

A penalty may apply for each underpayment for the days it stays unpaid. The form points to the Instructions for Form 2210 for when it can be waived.

Related forms

Who uses Form 1040-ES (sp)?

  • The general rule

    The form says that in most cases estimated tax is paid when you expect to owe at least $1,000 for 2026 after withholding and refundable credits, and expect those to be less than 90% of 2026 tax or 100% of 2025 tax, whichever is smaller.

  • Citizens, residents and territory residents

    The rules apply to U.S. citizens and resident aliens and to residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Northern Mariana Islands and American Samoa. Nonresident aliens use Form 1040-ES (NR).

  • Farmers and fishers

    If at least two-thirds of gross income for 2025 or 2026 is from farming or fishing, the form says to use 66 2/3% instead of 90% in the general rule.

  • Higher income taxpayers

    If 2025 AGI was more than $150,000 ($75,000 if married filing separately for 2026), the form says to use 110% instead of 100% in the general rule.

  • Who may not need to pay

    The form says no 2026 estimated tax is due for a U.S. citizen or resident alien all of 2025 who had no tax liability for the full 12-month 2025 tax year.

  • Form 1040-SS filers

    The package includes a separate 2026 estimated tax worksheet for Form 1040-SS filers, with a line for bona fide residents of Puerto Rico.

The individual taxpayer works through the worksheet and keeps it. Only a payment voucher goes to the IRS, and only when paying by check or money order.

Official sources and the blank

Do it all with indox

View all 94 tools

Questions about Form 1040ESS

What language is Form 1040-ES (sp) in?

Spanish. The instructions, worksheets and vouchers are in Spanish, though the voucher asks you to write "2026 Form 1040-ES" in English on the check. The English edition is Form 1040-ES.

When are the 2026 payments due?

April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027, or the full amount by April 15, 2026.

Can I make more than four payments?

Yes. The form says to copy an unused voucher, and to make sure the total paid in each period is at least the amount due by that period's due date.

Can I raise my withholding instead?

The form says employees may be able to avoid estimated payments by giving their employer a new Form W-4 and lists IRS.gov/W4AppSP to check withholding.

What if my name changed?

Attach a statement to the front of your paper 2026 return listing the estimated payments and the names and SSNs used. The form also says to tell the Social Security Administration before filing the 2026 return.

Do I send the worksheet to the IRS?

No. The worksheets are marked to keep for your records. Only a voucher goes with a check or money order.