1040-ESEstimated Tax for Individuals
“Recent developments: Correction to state and local income tax deduction amount in the 2026 Form 1040-ES -- 25-FEB-2026 Correction to the mailing addresses in the 2026 Form 1040-ES -- 23-FEB-2026 Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024 Using a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) when paying your estimated taxes -- 28-JUNE-2021”irs.gov, About Form 1040-ES · checked 2026-11-02
- Source
- irs.gov/pub/irs-pdf/f1040es.pdf
- Size
- 331,490 bytes
- SHA-256
- Revision (page)
- 2026
- Revision (footer)
- Form 1040-ES (2026) ✓ match
- Fetched
- 2026-11-02 07:30 UTC
Form 1040-ES is the package for paying estimated tax: income tax and self-employment tax on income with no withholding, such as freelance pay, interest, dividends or rent. In most cases you must pay estimated tax if you expect to owe at least $1,000 after withholding and refundable credits, and your withholding and credits will be less than the smaller of 90% of this year's tax or 100% of last year's (different percentages apply to farmers, fishermen and higher-income taxpayers). The package has a worksheet, a record of payments and four vouchers. You only mail a voucher if you pay by check or money order; the IRS lists several electronic ways to pay, including Direct Pay and your IRS online account.
The official PDF opens here.
- 1Fill
- 2Print or download
- 3Sign by hand
Four payments, one year.
For 2026: April 15, June 15 and Sept. 15, 2026, and Jan. 15, 2027. You can skip the January payment if you file your 2026 return by February 1, 2027 and pay the full balance with it.
“You don’t have to make the payment due January 15, 2027, if you file your 2026 tax return by February 1, 2027, and pay the entire balance due with your return.”
Form 1040-ES (2026), Payment Due DatesThe voucher goes with the check.
Make the check payable to United States Treasury, write 2026 Form 1040-ES and your SSN on it, and enclose it with the voucher without stapling. Enter only the amount you are sending.
“Complete and send in the voucher only if you are making a payment by check or money order.”
Form 1040-ES (2026), Pay by Check or Money OrderNothing to sign.
Vouchers are not signed. The worksheet and record are for your files; only the voucher for that due date is mailed.
Form 1040-ES (2026), vouchersRevision history
We check the IRS forms list every day and hash the PDF bytes every week. irs.gov’s last-modified header is not reliable, so we compare the bytes. This list starts when our crawler first saw the form.
| Edition | Status | Fields |
|---|---|---|
| 2026 | Current | baseline |
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Sources
- About Form 1040-ES (irs.gov) · checked 2026-10-05
- Form 1040-ES (2026), PDF package · checked 2026-10-05
- IRS payments (Direct Pay, cards, EFTPS) · checked 2026-10-05
- IRS page for Form 1040-ES · crawled 2026-11-02
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