Form 1040-ES. Quarterly estimated tax paymentsThe worksheet and vouchers for paying tax during the year. Most people now pay online with IRS Direct Pay or their IRS account instead of mailing vouchers.
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Returns and payments
Form 1040-ES
Quarterly estimated tax payments
What it is
The worksheet and vouchers for paying tax during the year. Most people now pay online with IRS Direct Pay or their IRS account instead of mailing vouchers.
Who it's for
Freelancers, landlords, investors and anyone who'll owe $1,000 or more when they file because tax isn't withheld from their income.
Good to know
- Pay 100% of last year's tax (110% if AGI was over $150,000) and there's no penalty, even if you owe more at filing time.
- Payments can be uneven if your income is; Form 2210 shows the calculation.
The law behind it
Related forms
1040The US individual income tax return1040-NRThe US return for nonresidents4868Automatic extension to file9465Installment agreement request
General information, not tax or legal advice. Check the current IRS instructions for the form before you file.