Government forms

Form 1040-ES: Estimated Tax for Individuals

Worksheet and payment vouchers for quarterly estimated tax. Used by freelancers, business owners and investors whose income has no withholding.

2026 version

Source: Internal Revenue Service (IRS)

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Instructions for filling out Form 1040-ES: Estimated Tax for Individuals

This template is used for official filing and documentation. Below are detailed instructions for completing, requirement details, and submission rules.

Who needs to fill out this document?

This form is designed for use by legal entities, individuals, or authorized representatives in the following cases:

Self-employed people and freelancers without paycheck withholding.
Investors with large interest, dividend or capital gain income.
Retirees whose pension or IRA withholding doesn't cover their tax.

What you will need before starting

Before filling out the interactive form, prepare the following details and documents:

1. Last year's returnYour prior-year tax and AGI for the safe-harbor calculation.

2. Expected incomeEstimate of this year's business, investment and other income.

3. Deductions and creditsExpected deductions, credits and self-employment tax.

4. Payment methodBank account for IRS Direct Pay, EFTPS or a check for mailed vouchers.

Step-by-step filling process

Complete the worksheet: Estimate your total tax for the year using the worksheet in the package.
Divide into four payments: Split the required annual payment into four installments.
Pay by each due date: Payments are due around April 15, June 15, September 15 and January 15.
Keep records: Note each payment date and amount; you'll report them on next year's Form 1040.

Frequently Asked Questions (FAQ)

Who must pay estimated tax?

Generally anyone who expects to owe $1,000 or more after withholding and credits.

How can I avoid an underpayment penalty?

Pay at least 90% of this year's tax or 100% of last year's tax (110% if your AGI was over $150,000).

Do I have to mail the vouchers?

No. Paying online through IRS Direct Pay or EFTPS is faster and gives you a confirmation.

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