IRS Form 1040-ES
Figure and pay estimated tax on income that has no withholding.
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About IRS Form 1040-ES
Form 1040-ES, Estimated Tax for Individuals, helps you figure and pay tax during the year on income that is not subject to withholding, such as self-employment, interest, dividends, rent, or gains. It includes a worksheet to estimate the tax and payment vouchers for each period.
This page is a general guide and a fillable helper, not tax advice. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-form-1040-es and confirm the fields match before you pay.
Who needs to complete it
- Self-employed people and independent contractors with income that has no tax withheld.
- Investors and landlords who receive interest, dividends, rent, or capital gains.
- Retirees or others whose withholding does not cover the tax they expect to owe.
- Anyone the IRS rules say should make quarterly estimated payments during the year.
How to fill out IRS Form 1040-ES
- 1Use the estimated tax worksheet to project your expected income for the year.
- 2Subtract your expected deductions to estimate your taxable income.
- 3Figure your expected tax, including any self-employment tax, and apply credits you expect to claim.
- 4Subtract the withholding and other payments you expect, to find the estimated tax to pay.
- 5Divide the total into the payment periods to find each installment amount.
- 6Enter your name, address, and Social Security number on the payment voucher for each period.
- 7Enter the amount you are paying on the voucher and submit each payment by its due date using the method in the instructions.
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Frequently asked questions
Who needs to make estimated tax payments?
People with income that has little or no withholding, such as self-employment or investment income, may need to pay estimated tax if they expect to owe above the IRS threshold. Check the current instructions. This is a general guide, not tax advice.
When are the payments due?
Estimated tax is generally paid in installments across the year on set due dates. Confirm the current dates with the IRS, since they can shift for weekends and holidays.
What happens if I underpay?
You may owe an underpayment penalty if you pay too little during the year. Paying enough on time through withholding or estimates helps you avoid it. See the instructions for the rules.
Is this the official IRS form?
This is a fillable helper for understanding the worksheet and vouchers. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-form-1040-es and confirm the fields match.