Fill Out IRS Form 1040-ES Online
Estimated Tax for Individuals
Internal Revenue Service
Calculates and pays quarterly estimated tax on income not subject to withholding, such as self-employment earnings.
Reviewed July 2026
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IRS Form 1040-ES, Estimated Tax for Individuals, is the package taxpayers use to calculate and pay federal income tax on earnings that are not subject to withholding. That includes self-employment income, gig and contract work, interest, dividends, rental income, and capital gains. The package contains a worksheet for figuring the amount you expect to owe and payment vouchers for each quarterly installment.
You can open Form 1040-ES in the Universal PDF editor, work through the estimation worksheet, and complete the payment vouchers directly in your browser. When you are done, download the finished PDF, print the voucher you need, and mail it with your payment or keep it with your records if you pay electronically.
What is Form 1040-ES used for
The United States tax system is pay-as-you-go, which means the IRS expects to receive tax on income roughly as you earn it. Employees satisfy this through paycheck withholding. People who earn income with no withholding attached use Form 1040-ES to estimate the tax they will owe for the year and send it in four installments.
The package includes a worksheet that walks through expected income, deductions, credits, and self-employment tax to arrive at a required annual payment, which is then split across the quarterly due dates.
Who needs to file Form 1040-ES
You generally need to make estimated payments if you expect to owe tax beyond a minimum amount when you file your return and your withholding and credits will not cover most of your liability. The exact thresholds and safe harbor percentages are listed in the Form 1040-ES instructions on IRS.gov.
- Self-employed workers, independent contractors, and gig economy earners
- Small business owners, including partners and S corporation shareholders
- Landlords with rental income and investors with significant interest, dividends, or capital gains
- Retirees or benefit recipients who choose not to have voluntary withholding taken from payments such as unemployment compensation or the taxable part of Social Security benefits
How to fill out Form 1040-ES
Start with the estimated tax worksheet, then transfer the resulting installment amount to each payment voucher. Only the voucher gets mailed; the worksheet stays with your records.
- Estimate your total expected income for the year, including self-employment earnings, investment income, and any wages
- Subtract your expected deduction (standard or itemized) and apply the current tax rate schedules included in the package
- Add self-employment tax and any other taxes, then subtract expected withholding and credits to find your required annual payment
- Divide the result by four, or use the annualized method if your income arrives unevenly during the year
- On each voucher, enter your name, address, Social Security number, and the amount of the payment, and make checks payable to the United States Treasury
Where to send it and deadlines
Estimated payments are typically due in four installments spread across April, June, September, and the following January, with dates shifting when they fall on a weekend or holiday. Confirm the current year's exact due dates in the Form 1040-ES instructions.
Mailing addresses for the vouchers depend on the state where you live and are listed in the instructions on IRS.gov. You can also skip the mail entirely and pay online through IRS Direct Pay or the Electronic Federal Tax Payment System, in which case no voucher is required.
Frequently asked questions
No. The paper voucher is only needed when you pay by check or money order through the mail. Electronic payments through IRS Direct Pay, EFTPS, or a card processor do not require a voucher.
You may owe an underpayment penalty when you file your annual return, even if you pay the full balance at filing time. The penalty is calculated on Form 2210, and safe harbor rules based on prior year tax can limit or eliminate it.
The worksheet in the 1040-ES package walks you through it, starting from expected income and ending with a required annual payment split into four installments. Many filers use a safe harbor based on last year's total tax; the current rules are in the instructions.
Not quite. The installments cover uneven periods, and the usual due dates fall in April, June, September, and January of the following year. Check IRS.gov for the current year's schedule.
Often yes. If you or a spouse have a W-2 job, adjusting Form W-4 withholding can cover tax on side income and may remove the need for separate estimated payments. A tax professional can help you choose the better approach.
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