Form 1040-ES
Estimated Tax for Individuals
Calculate and pay income tax and self-employment tax in quarterly installments on income that is not subject to withholding.
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What is Form 1040-ES?
Form 1040-ES is used to pay tax on income that has no withholding — self-employment earnings, interest, dividends, rent, capital gains, and alimony. It includes a worksheet to estimate the year's tax and four payment vouchers.
You generally must make estimated payments if you expect to owe at least $1,000 after withholding and credits, and your withholding will be less than the smaller of 90% of this year's tax or 100% (110% for higher incomes) of last year's.
Underpaying triggers a penalty calculated on Form 2210, even if you pay the full balance by the April deadline.
- Who needs it
- Self-employed people, freelancers and contractors, investors, landlords, and anyone with significant untaxed income. Employees can often avoid it by increasing W-4 withholding instead.
- Deadline
- Four payments per tax year, normally due April 15, June 15, September 15, and January 15 of the following year (shifting to the next business day if a date is a weekend or holiday).
- How to submit
- Pay online through IRS Direct Pay, EFTPS, or the IRS2Go app — no voucher needed. If paying by check or money order, mail it with the matching quarterly voucher from this form to the address for your state.
Form 1040-ES — line-by-line
Estimated Tax Worksheet
Project your adjusted gross income, deductions, tax, credits, and other taxes (including self-employment tax) to arrive at your required annual payment.
Line 11 — Divide by 4
One quarter of the required annual payment is the amount for each voucher, unless you use the annualized-income method for uneven income.
Payment Voucher 1–4
Your name, SSN (and spouse's, if joint), address, and the payment amount. Use the voucher that matches the quarter you are paying.
Record of Estimated Tax Payments
A worksheet to track the date and amount of each payment for your own records and next year's return.
Form 1040-ES — frequently asked questions
How do I know if I need to pay estimated tax?+
If you expect to owe $1,000 or more when you file, after subtracting withholding and refundable credits, you generally need to make estimated payments.
Can I just pay it all at once?+
You can pay early, but paying a lump sum late in the year does not undo an underpayment penalty for the earlier quarters.
Do I have to mail the voucher?+
Only if you pay by check. Electronic payments through Direct Pay or EFTPS need no voucher.
What if my income changes during the year?+
Recalculate the worksheet and adjust the remaining payments, or use the annualized-income installment method on Form 2210.
Related forms
The blank Form 1040-ES offered here is the version published by the Internal Revenue Service (IRS). Official page and instructions .
PDFCure is not a government agency and does not provide tax, legal, or immigration advice. This page is general information — for your specific situation, follow the official instructions or consult a qualified professional. Always download the current edition from the agency before filing. Revision referenced: 2025.