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Internal Revenue Service (IRS) · United States (federal)

Form 1040-ES: Estimated Tax for Individuals

Current revision: Tax year 2026 (checked on irs.gov, Oct 15, 2026)

Use the IRS Form 1040-ES worksheet and payment vouchers for 2026 estimated tax. Due dates, safe-harbor rules, and where to mail each voucher.

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Form

1040-ES

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Tax year 2026

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form 1040-ES is for

Form 1040-ES is the IRS package for figuring and paying quarterly estimated tax on income that has no withholding, such as self-employment, rental or investment income. It contains a worksheet you keep and four payment vouchers you mail with a check. The current package is for tax year 2026; the last 2026 payment is due January 15, 2027.

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From irs.gov to your filled copy

  1. 1

    Fetched from irs.gov

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  2. 2

    Opens in the editor

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  3. 3

    Your filled copy

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Who files it

  • Freelancers, contractors and sole proprietors
  • Landlords and investors with significant untaxed income
  • Retirees whose pension withholding doesn't cover their tax
  • Anyone who expects to owe $1,000 or more when filing

What you need

  • Your 2025 tax return (for the safe-harbor amount)
  • An estimate of 2026 income, deductions and credits
  • Expected withholding from wages or pensions
  • Your SSN (and spouse's, for joint payments)
  • A check or money order payable to “United States Treasury”, if paying by mail

Line by line

How to fill out Form 1040-ES

  1. 1

    Check whether you must pay

    You generally must pay estimated tax if you expect to owe at least $1,000 for 2026 and your withholding and credits will be less than the smaller of 90% of 2026 tax or 100% of 2025 tax (110% if your 2025 AGI was over $150,000, or $75,000 married filing separately).

  2. 2

    Complete the worksheet

    Use the 2026 Estimated Tax Worksheet in the package to figure the required annual payment. Keep it for your records; don't mail it.

  3. 3

    Fill in a voucher

    Enter your name, SSN, address and the payment amount on the voucher for the period you are paying. For a joint payment, also complete the spouse name and SSN fields.

  4. 4

    Prepare the check

    Make it payable to “United States Treasury” and write your SSN and “2026 Form 1040-ES” on it. Enclose it with the voucher, but don't staple or attach it.

  5. 5

    Mail by the due date

    Payment periods are due April 15, June 15 and September 15, 2026, and January 15, 2027.

Where to send it

Paying online is the IRS's recommended route: IRS Direct Pay, your IRS online account, EFTPS, or debit/credit card (https://www.irs.gov/payments). If you mail a voucher, the address depends on your state and is listed in the 2026 Form 1040-ES instructions. The IRS corrected those mailing addresses on February 23, 2026 — use the current PDF from irs.gov rather than an older printed copy.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form 1040-ES: questions people ask

Do I have to use the vouchers?

No. Payments made online through IRS Direct Pay, your IRS account or EFTPS don't need a voucher. Vouchers are only for paying by check or money order through the mail.

What is the next due date?

For 2026, the remaining payment is due January 15, 2027. You can skip it if you file your 2026 return and pay all tax due by February 1, 2027.

What if I paid too little in an earlier quarter?

Pay as soon as you can. The underpayment penalty is figured separately for each period, so catching up reduces it. Form 2210 calculates any penalty when you file.

Can I e-sign the voucher?

The voucher has no signature line. You only need to fill it in and mail it with your check.

Do employees ever need this?

Sometimes — for example if you have large side income. Increasing withholding with a new Form W-4 is often simpler than quarterly payments.