Form 1040-ES: paying estimated tax

Form 1040-ES is not a return and you never file it. It is a worksheet and a set of payment slips. This guide explains what is in the package, how to use the worksheet, and when you need the vouchers at all.

By Awais Jameel, Chartered Accountant. Reviewed by Muhammad Bilal, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

Form 1040-ES is the IRS package individuals use to calculate and pay estimated tax. It contains instructions, a worksheet for estimating the year's tax including self-employment tax, a record of payments, and four payment vouchers. You only mail a voucher when paying by check; online payments through IRS Direct Pay, EFTPS or your IRS account need no voucher.

At a glance

What it is
A worksheet and payment vouchers for estimated tax, not a return
Who uses it
Individuals, including sole proprietors, partners and S corp shareholders
2026 due dates
April 15, June 15, September 15, 2026 and January 15, 2027
Vouchers
Only needed when paying by check or money order
Non-residents
Use Form 1040-ES (NR)
Corporations
Do not use it. They pay electronically and use Form 1120-W to work out amounts
Form 1040-ES: paying estimated taxWhat it is: A worksheet and payment vouchers for estimated tax, not a return; Who uses it: Individuals, including sole proprietors, partners and S corp shareholders; 2026 due dates: April 15, June 15, September 15, 2026 and January 15, 2027; Vouchers: Only needed when paying by check or money order; Non-residents: Use Form 1040-ES (NR); Corporations: Do not use it. They pay electronically and use Form 1120-W to work out amounts.KEY FACTS AT A GLANCEForm 1040-ES: paying estimated taxWhat it isA worksheet and paymentvouchers for estimatedtax, not a returnWho uses itIndividuals, including soleproprietors, partners and Scorp shareholders2026 due datesApril 15, June 15,September 15, 2026 andJanuary 15, 2027VouchersOnly needed when payingby check or money orderNon-residentsUse Form 1040-ES (NR)CorporationsDo not use it. They payelectronically and use Form1120-W to work out amountsChecked against official sourcesTax BakersForm 1040-ES: paying estimated taxWhat it is: A worksheet and payment vouchers for estimated tax, not a return; Who uses it: Individuals, including sole proprietors, partners and S corp shareholders; 2026 due dates: April 15, June 15, September 15, 2026 and January 15, 2027; Vouchers: Only needed when paying by check or money order; Non-residents: Use Form 1040-ES (NR); Corporations: Do not use it. They pay electronically and use Form 1120-W to work out amounts.KEY FACTS AT A GLANCEForm 1040-ES: paying estimated taxWhat it isA worksheet and payment vouchers forestimated tax, not a returnWho uses itIndividuals, including sole proprietors,partners and S corp shareholders2026 due datesApril 15, June 15, September 15, 2026 andJanuary 15, 2027VouchersOnly needed when paying by check or moneyorderNon-residentsUse Form 1040-ES (NR)CorporationsDo not use it. They pay electronically anduse Form 1120-W to work out amountsChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

What is in the Form 1040-ES package?

  • Instructions explaining who must pay, the due dates and the safe harbor rules.
  • The Estimated Tax Worksheet, which you keep, to work out the year's expected tax.
  • A record of estimated tax payments, a table for your own records.
  • Four payment vouchers, one for each due date, for payments by check or money order.

Use the version for the tax year you are paying for. For 2026 payments, that is the 2026 Form 1040-ES. Who has to pay and how the safe harbors work is covered in estimated quarterly taxes. This guide covers the form itself.

How do you use the worksheet?

  1. Estimate adjusted gross income

    Start with expected income, including business profit from Schedule C or K-1s, less adjustments such as the deduction for half of self-employment tax and retirement contributions.

  2. Subtract deductions

    The standard deduction or itemized deductions, and the qualified business income deduction if it applies.

  3. Work out income tax

    Using the tax rate schedule printed in the 1040-ES instructions for the year.

  4. Add self-employment tax and other taxes

    Self-employment tax is 15.3% of 92.35% of net profit, with the Social Security part capped. See self-employment tax explained.

  5. Subtract credits and withholding

    Tax already withheld from wages counts towards the total.

  6. Compare with the safe harbor

    The worksheet shows the smaller of 90% of this year's expected tax and 100% of last year's tax, or 110% for higher earners. That is the required annual payment.

  7. Divide by four

    Pay one quarter by each due date, adjusting later payments if your income changes during the year.

Keep the worksheet with your records. It is not sent to the IRS.

How do you pay?

MethodVoucher needed?Notes
IRS Direct PayNoFree, from a US bank account, no registration
EFTPSNoFree Treasury system, requires enrolment
IRS online accountNoShows the payments the IRS has recorded
Debit or credit cardNoThrough IRS-approved processors, which charge a fee
Check or money orderYesMail with the voucher to the address for your state in the instructions

When paying online, choose estimated tax, Form 1040-ES, and the correct tax year. All payment routes, including from abroad, are in how to pay the IRS. A payment applied to the wrong year is a common cause of penalty notices.

How do you fill in a voucher?

Enter your name, address, Social Security number or ITIN, and the amount. For a joint payment, include both spouses' names and numbers in the order they will appear on the return. On the check, write your taxpayer number, "2026 Form 1040-ES" and the tax year. Do not staple the check to the voucher.

Why keep the record of payments?

You will report the total of estimated payments on your Form 1040. The record, or your IRS online account, should show the date and amount of each payment, so the figure on the return matches what the IRS holds.

What do non-residents use?

Nonresident aliens who expect to owe US tax not covered by withholding use Form 1040-ES (NR), with its own worksheet and due dates. Whether you have such income is explained in whether foreign-owned US LLCs pay US tax.

Want your estimates calculated?

We work out your quarterly amounts from your books and last year's return, and remind you before each due date.

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Questions people ask

Do I file Form 1040-ES with the IRS?

No. You keep the worksheet. You only send a payment voucher, and only if you pay by check or money order.

Do I need a voucher if I pay online?

No. Payments through IRS Direct Pay, EFTPS, your IRS online account or by card do not need a voucher.

Can an LLC use Form 1040-ES?

The owners of an LLC taxed as a sole proprietorship, partnership or S corporation use it for their personal estimated tax. An LLC taxed as a C corporation pays corporate estimated tax electronically instead.

What form do non-residents use for estimated tax?

Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. IRS: Form 1040-ES, Estimated Tax for Individuals
  2. IRS: Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals
  3. IRS: Estimated taxes
  4. IRS: Form 1120-W, Estimated Tax for Corporations

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

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This guide is general information. It is not tax or legal advice for your situation.