Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 1040-ES: Estimated Tax for Individuals
IRS Form 1040-ES is used to figure and pay estimated tax for individuals for the year 2026. This form allows taxpayers to pay on income not subject to withholding, such as self-employment earnings.
Need help with Form 1040-ES?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 1040-ES.
Start filling →Form Overview
IRS Form 1040-ES - Estimated Tax for Individuals
IRS Form 1040-ES is used to figure and pay estimated tax for individuals for the year 2026. This form allows taxpayers to pay on income not subject to withholding, such as self-employment earnings.
Risk Radar
Scan points- 1Do not mail an estimated tax payment without including the proper payment voucher.
- 2Filing without changing preprinted name/SSN on vouchers if incorrect.
- 3Using the wrong address when mailing the check or money order payment.
- 4Not ensuring the total payments meet the required amount for a period.
- 5Forgetting to include household employment taxes on line 10 when applicable.
Plain English
This form helps individuals pay taxes throughout the year instead of waiting until April. Taxpayers use Form 1040-ES when they earn money that isn't automatically taxed through payroll, like from side jobs or investments. It ensures tax obligations are met on time for various types of income.
Submission Date
- Filing date: Estimated tax payments can be made more than four times during a payment period. The due date for each voucher is shown in the upper-right corner of the specific estimated tax payment voucher.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when you are a U.S. citizen or resident alien (or resident of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands, and American Samoa) and expect to owe at least $1,000 in tax for 2026 after subtracting withholding and refundable credits.
- Do not use this form when you are a nonresident alien; instead, use Form 1040-ES (NR).
- Check Form 8822 instead when your address has changed.
Deadline or filing window
A taxpayer can make more than four estimated tax payments throughout the year. To avoid penalties when making multiple payments, the total amount paid during a payment period must be at least as much as required by that due date. The specific due dates are listed on each separate estimated tax payment voucher.
Checklist
What you need before filling it out
General Requirement
Expect to owe $ge$ $1,000 in tax for 2026 after credits · Form p.1
Farming/Fishing Exception
At least two-thirds of gross income from farming or fishing · Form p.1
Payment Voucher Completion
Print/type name, address, and SSN on voucher · Form p.6
Check Payable To
United States Treasury · Form p.6
Payment Amount Entry
Enter amount as $ XXX.XX (no dashes or lines) · Form p.6
Mailing Destination
Address shown for your location on the voucher · Form p.7
Before you submit
- 1Complete and fill out the estimated tax payment voucher.
- 2Print or type your name, address, and SSN onto the estimated tax payment voucher.
- 3Make your check payable to “United States Treasury.”
- 4Enter the exact amount on the right side of the check as $ XXX.XX (no dashes).
- 5Write “2026 Form 1040-ES” and your SSN on the check or money order.
- 6Enclose the payment with the estimated tax payment voucher (do not staple/attach).
- 7If mailing by check/money order, ensure you use the specific address listed for your location.
How to file this form
- 1Determine if Form 1040-ES applies to you based on expected tax liability and income source.
- 2Complete the estimated tax payment voucher by printing or typing your name, address, and SSN onto it.
- 3Prepare your check or money order, ensuring it is made payable to “United States Treasury” and includes the amount ($ XXX.XX),
- 42026
- 5Form 1040-ES
- 6and your SSN written on it.
- 7Enclose the completed payment voucher with your check or money order.
- 8Mail the entire package to the specific address shown for your location (do not mail only the return).
- 9Receive confirmation that your payment was processed via one of the accepted methods (check/money order mailed, or online transfer authorized).
Known limitations
- 1A TIP Exception applies if a U.S. citizen or resident alien had no tax liability for the full 12-month 2025 tax year, meaning estimated tax payments are not required for 2026.
- 2The standard payment requirement is paying 90% of the tax shown on your 2026 return, or 100% of the tax shown on your 2025 return (if the 2025 return covered all 12 months).
- 3Special rules apply for taxpayers with income from farming or fishing, certain household employers, and certain higher income taxpayers.
- 4If AGI on the 2025 return is more than $150,000 ($75,000 if married filing separately), you enter 110% of your 2025 tax on line 12b (unless at least two-thirds of gross income was from farming/fishing).
- 5If a filer files jointly for 2026 but not jointly for 2025, they must add the 2025 taxes shown on both spouses' returns and enter that total on line 12b.
Field map
Compact field-by-field guide
Worksheet
3 items
Estimated total income minus adjustments for the current tax year.
Standard or itemized deductions. Use prior-year amounts as a baseline.
Child tax credit, education credits, etc.
Payment
3 items
Amount being paid for this quarter.
Due Q1: Apr 15; Q2: Jun 15; Q3: Sep 15; Q4: Jan 15.
As shown on your tax return.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/26, dated February 12, 2026. For the latest information regarding Form 1040-ES and its instructions, users should check IRS.gov/Form1040ES.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 12-2026 (or Feb 12, 2026).
- Catalog Number — confirm the number is 11340T.
- Mailing address — confirm the specific address listed for your location on Form 1040-ES.
- Signature — verify that a signature line is present (though signing is required before sending, this confirms where to sign).
- Form Number — confirm the form number reads 1040-ES.
Quick Facts
Downloads
After you file
- 1Keep a copy of your completed Form 1040-ES.
- 2If you use preprinted vouchers, check if the name or SSN is correct and make necessary changes; cross out names/SSNs of deceased or divorced spouses.
- 3When paying online, use your Social Security Number (SSN) even if it does not authorize employment.
- 4For payments over $100 million, a method of payment other than check must be used.
Sources
- SRCInstructions p.1 — Purpose of this package is to use Form 1040-ES to figure and pay estimated tax for 2026.
- SRCInstructions p.1 — Estimated tax applies to income not subject to withholding (e.g., self-employment, interest, dividends).
- SRCInstructions p.1 — The standard payment requirement is 90% of the tax shown on your 2026 return, or 100% of the tax shown on your 2025 return.
- SRCInstructions p.8 — When estimating self-employment earnings for 2026, use only 92.35% (0.9235) of total net profit on Line 9.
- SRCInstructions p.1 — If you have no tax liability for the full 12-month 2025 tax year, a TIP Exception allows you to skip paying estimated tax for 2026.
- SRCInstructions p.7 — When paying by check or money order, mail the voucher and payment to the address shown based on where you live.
- SRCInstructions p.8 — For Line 12b (Prior year’s tax), enter 110% of your 2025 tax if AGI is over $150,000 ($75,000 MFJ).
- SRCInstructions p.5 — The penalty is imposed on each underpayment for the number of days it remains unpaid.
Common confusion points
What do I pay on Form 1040-ES?
You use this form to figure and pay estimated tax for 2026 on income not subject to withholding (like self-employment earnings).
→ Check if your income is from wages/interest/dividends or self-employment.
When do I need to pay estimated tax?
Generally, you must pay 90% of the 2026 tax liability, or 100% of the 2025 liability (if 2025 covered all 12 months).
→ Verify if your income source requires a higher percentage due to farming/fishing.
How do I calculate self-employment earnings for Form 1040-ES?
Enter only 92.35% (0.9235) of your total net profit from self-employment on line 9.
→ Ensure you are applying the percentage to the *net profit*, not gross income.
What goes on Line 10 (Other taxes)?
You enter the total of expected other taxes (from Schedule 2 lines 8-12, 14-17z, and line 19), subject to exceptions.
→ Check if you will have federal income tax withheld from wages/pensions for Exception 1.
How do I file my payment by check?
Mail the voucher and check/money order to the address shown based on where you live (do not mail the return there).
→ Confirm you are mailing the *payment voucher* to the specified local address.
Can I use a private delivery service for payments?
Only the USPS can deliver to P.O. boxes; if sending to a P.O. box, include the box number in the address.
→ Do not send estimated tax payments directly to the address listed in the Form 1040 instructions.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Use Instructions for Form 2210 to see details about penalty waivers.
Questions about IRS Form 1040-ES
What is IRS Form 1040-ES used for?
This form helps individuals pay taxes throughout the year instead of waiting until April. Taxpayers use Form 1040-ES when they earn money that isn't automatically taxed through payroll, like from side jobs or investments. It ensures tax obligations are met on time for various types of income.
Who must file IRS Form 1040-ES?
Individuals must file IRS Form 1040-ES to pay estimated taxes. If filing jointly, only one spouse needs a valid SSN to claim the child tax credit (CTC) and additional child tax credit (ACTC).
What information does IRS Form 1040-ES require?
The form collects information regarding estimated payments made for income not subject to withholding. It requires entering details like the annual payment amount on line 6c, which is calculated based on various income sources.
When is IRS Form 1040-ES due?
Estimated tax payments can be made more than four times during a payment period. The due date for each voucher is shown in the upper-right corner of the specific estimated tax payment voucher.
Where do I file IRS Form 1040-ES?
If paying by check or money order, mail the estimated tax payment voucher and payment to the address specified for where the individual lives. This address differs from the standard Form 1040 instructions address.
How do I complete IRS Form 1040-ES?
To complete the voucher, print or type your name, address, and SSN into the provided space on the estimated tax payment voucher. For each due date, a separate voucher is used if paying by check or money order. If filing separately from a spouse, use separate vouchers instead of a joint one.
What happens if IRS Form 1040-ES is filed incorrectly?
Failing to prepay at least the amount shown on line 6c may result in owing a penalty for not paying enough estimated tax. If payments are made, the total must meet the required amount by the due date for that period.
What do I pay on Form 1040-ES?
You use this form to figure and pay estimated tax for 2026 on income not subject to withholding (like self-employment earnings). Check if your income is from wages/interest/dividends or self-employment.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.