Fill out 1040-ES (Estimated Tax for Individuals) online
Form 1040-ES is used to calculate and pay estimated quarterly taxes on income that is not subject to withholding. This includes self-employment income, interest, dividends, rent, alimony, and capital gains.
How to fill out 1040-ES (Estimated Tax for Individuals)
Estimate your adjusted gross income
Use the worksheet to estimate your expected income for the year, including self-employment income, interest, dividends, and other non-wage income.
Calculate your expected tax
Apply the tax rates to your estimated taxable income. Subtract expected credits (child tax credit, education credits, etc.) to determine your estimated tax liability.
Determine the required annual payment
Your required annual payment is the lesser of 90% of the current year tax or 100% of the prior year tax (110% if prior year AGI exceeded $150,000).
Divide into quarterly payments
Divide the required annual payment by 4 for equal quarterly installments. Detach the appropriate payment voucher (1-4) and submit with each payment by the due date.
About 1040-ES (Estimated Tax for Individuals)
Who needs this form
Self-employed individuals, freelancers, independent contractors, and anyone who expects to owe $1,000 or more in tax after subtracting withholding and credits. Also used by retirees, investors, and others with significant non-wage income.
Where to submit
Pay online at irs.gov/payments, through the IRS2Go app, or by mailing the payment voucher to the IRS address listed in the instructions. Estimated-tax due dates vary by filing year and can shift for weekends or holidays, so verify the current schedule in the latest instructions.
Source and content freshness
- Reviewed: 2026-02-16
- Check the latest official form instructions for the filing year that applies to you.
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Missing quarterly payment deadlines (penalties apply)
- Underestimating income and paying too little each quarter
- Not adjusting payments when income changes significantly mid-year
- Forgetting that the September payment covers only 2 months, not 3
Frequently asked questions
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What happens if I miss a quarterly payment?
The IRS may charge an estimated-tax penalty on the underpaid amount for the period it was underpaid. You can generally reduce penalties by meeting the safe-harbor rules in the latest Form 1040-ES instructions.
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