Form 1040-ES, Estimated Tax for Individuals, is the Internal Revenue Service (IRS) package for figuring and paying your 2026 estimated tax. It contains the 2026 Estimated Tax Worksheet, the 2026 Tax Rate Schedules, a Record of Estimated Tax Payments and four payment vouchers. You use it when you have income that isn't subject to withholding, such as self-employment earnings, interest, dividends, rents or alimony. On FillingPDF you can fill out the form online and download or print the completed PDF; the IRS publishes the original at irs.gov and receives payments only through its own channels.
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What is 1040-ES?
Form 1040-ES, Estimated Tax for Individuals, is the IRS package individuals use to figure and pay estimated tax for 2026: the tax on income that isn't subject to withholding, such as self-employment earnings, interest, dividends, rents and alimony.
The IRS also tells you to make estimated payments on other taxable income, such as unemployment compensation and the taxable part of social security benefits, if you don't elect voluntary withholding.
The package has four working parts:
- the 2026 Estimated Tax Worksheet (lines 1 to 15), which works from expected adjusted gross income to the required annual payment and the amount of each installment;
- the 2026 Self-Employment Tax and Deduction Worksheet, which feeds lines 1 and 9 of that worksheet;
- the 2026 Tax Rate Schedules (X, Z, Y-1 and Y-2), to be used only for 2026 estimated tax, not for 2025 taxes;
- four Estimated Tax Payment Vouchers and a Record of Estimated Tax Payments.
The worksheets and the record are marked "Keep for Your Records." They are not filed. A voucher is sent only when you pay by check or money order.
Nonresident aliens use Form 1040-ES (NR) instead. Filers of Form 1040-SS use the Estimated Tax Worksheet for filers of Form 1040-SS printed in this package. The package also lists changes for 2026 under What's New that you should consider when estimating your tax.
Who needs to file 1040-ES?
The estimated tax rules apply to U.S. citizens and resident aliens, and to residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands and American Samoa. Nonresident aliens use Form 1040-ES (NR).
In most cases you must pay estimated tax for 2026 if both of these apply:
- you expect to owe at least the minimum stated in the instructions for 2026, after subtracting withholding and refundable credits; and
- you expect your withholding and refundable credits to be less than the smaller of 90% of the tax on your 2026 return or 100% of the tax on your 2025 return (the 2025 return must cover all 12 months).
Exception: you don't have to pay 2026 estimated tax if you were a U.S. citizen or resident alien for all of 2025 and had no tax liability for the full 12-month 2025 tax year, meaning your total tax was zero or you didn't have to file a return.
Special rules change the percentages for farmers and fishers (at least two-thirds of gross income), for higher income taxpayers (110% instead of 100%), and for certain household employers.
You can't make joint estimated tax payments if you or your spouse is a nonresident alien, you are separated under a decree of divorce or separate maintenance, or you have different tax years. People in registered domestic partnerships, civil unions or similar relationships that aren't marriages under state law also can't pay jointly.
When to file 1040-ES
The 2026 estimated tax is due in four installments, or all at once by the first date: April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. You don't have to make the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the entire balance due with it.
A mailed payment counts on the U.S. postmark date. The IRS notes that the postmark date is the date the payment is processed at a postal facility, which may differ from the day you drop it off.
- Farming and fishing: if at least two-thirds of your gross income for 2025 or 2026 is from farming or fishing, pay all estimated tax by January 15, 2027, or file your 2026 return by March 1, 2027 and pay the total tax due.
- Fiscal year: payments are due on the 15th day of the 4th, 6th and 9th months of the fiscal year and the 1st month of the next one; a weekend or legal holiday moves the date to the next business day.
- Income starting after March 31, 2026: use the annualized income installment method in Pub. 505 and file Form 2210 with Schedule AI, even if no penalty is owed.
Documents you need
- The 2026 Estimated Tax Worksheet and its instructions, printed in the Form 1040-ES package, to figure your required payments.
- The 2026 Tax Rate Schedules from the package, used to figure tax on line 4 of the worksheet.
- Your 2025 tax return and instructions, as a guide to income, deductions and credits and to figure the prior-year tax on line 12b.
- Pub. 505, Tax Withholding and Estimated Tax, for details the package refers to, such as the annualized income installment method.
- A check or money order payable to "United States Treasury", only if you pay by mail with a payment voucher.
- A statement attached to the front of your 2026 paper tax return, only if you changed your name and made estimated payments under your former name; list the payments and the names and SSNs used.
- Form 2210 with Schedule AI attached to your 2026 return, only if you use the annualized income installment method.
How to fill out 1040-ES
Gather your worksheets and prior return
You need the 2026 Estimated Tax Worksheet, its instructions, the 2026 Tax Rate Schedules and your 2025 return and instructions. Consider the changes listed under What's New. Filers of Form 1040-SS use the separate worksheet printed in the package.
Estimate your adjusted gross income
Line 1: enter the adjusted gross income you expect in 2026. If you are self-employed, first complete lines 1a to 11 of the Self-Employment Tax and Deduction Worksheet and subtract the line 11 deduction.
Enter your deductions
Line 2a: enter your estimated itemized deductions, or your standard deduction plus the allowed charitable cash contributions (see Pub. 505). Enter any qualified business income deduction on line 2b and any Schedule 1-A amount on line 2c, then add them on line 2d.
Figure taxable income and tax
Line 3: subtract line 2d from line 1. Line 4: figure the tax with the 2026 Tax Rate Schedules; Pub. 505 applies if you expect qualified dividends, a net capital gain or excluded foreign earned income. Add alternative minimum tax on line 5 and total on line 6.
Subtract your credits
Line 7: enter credits, but not income tax withholding. Several clean energy and clean vehicle credits can't be claimed in 2026. Line 8: subtract line 7 from line 6, entering -0- if zero or less.
Add self-employment and other taxes
Line 9: enter self-employment tax from line 10 of the Self-Employment Tax and Deduction Worksheet. Line 10: enter other taxes, including household employment taxes only if the instructions' conditions apply. Add lines 8 through 10 on line 11a.
Subtract refundable credits
Line 11b: enter the earned income credit, additional child tax credit, fuel tax credit, net premium tax credit, refundable American opportunity credit, refundable adoption credit and section 1341 credit. Line 11c: subtract 11b from 11a, entering -0- if zero or less.
Find the required annual payment
Line 12a: multiply line 11c by 90% (66 2/3% for farming and fishing). Line 12b: enter the prior-year-tax amount using the instructions, including the 110% rule for higher income. Line 12c: enter the smaller of 12a or 12b.
Subtract withholding
Line 13: enter income tax withheld and expected to be withheld during 2026. Line 14a: subtract line 13 from line 12c; if zero or less, stop. Line 14b: subtract line 13 from line 11c; if the result is below the threshold printed there, stop.
Figure each installment
Line 15: if your first payment is due April 15, 2026, enter one-fourth of line 14a, minus any 2025 overpayment you are applying to it. Use this amount on each voucher if you pay by check or money order.
Complete the payment vouchers
Print or type your name, address and SSN, and your spouse's if it is a joint voucher, listing them in the same order as on your return. Enter only the amount you are sending by check or money order in the box provided.
Review and download the completed PDF
Check the worksheet lines, the names and the SSNs. Download or print the completed PDF from FillingPDF, keep the worksheets and the Record of Estimated Tax Payments, and pay through one of the channels described under How to submit.
How to submit 1040-ES
You pay estimated tax online, by phone, by mobile app, in cash through an IRS cash option, or by mailing a payment voucher with a check or money order. Only the voucher and payment are mailed; the worksheets are kept for your records.
- Online: Your Online Account at IRS.gov/Account; IRS Direct Pay at IRS.gov/Payments; debit card, credit card or digital wallet at IRS.gov/Payments (the service providers charge a fee); or electronic funds withdrawal when you e-file.
- By phone: ACI Payments, Inc., 888-872-9829, or Link2Gov Corporation, 888-729-1040 (card fees apply); or EFTPS, free but requiring enrollment, at EFTPS.gov or 800-555-4477.
- Mobile: the IRS2Go app.
- Cash: see IRS.gov/PayCash. Never mail cash.
- By mail: send the voucher for the due date with a check or money order payable to "United States Treasury", writing "2026 Form 1040-ES" and your SSN on it. Don't staple. Use the address for your residence in the form's table, for example Internal Revenue Service, P.O. Box 1300, Charlotte, NC 28201-1300, or P.O. Box 931100, Louisville, KY 40293-1100. Foreign addresses, American Samoa and APO/FPO use P.O. Box 1303, Charlotte, NC 28201-1303. Guam and U.S. Virgin Islands bona fide residents have separate addresses.
Only the USPS can deliver to P.O. boxes. Don't mail your tax return to these addresses or send a payment without a voucher. The IRS posted a correction to the mailing addresses on February 23, 2026; check IRS.gov/Form1040ES. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Mailing a payment to the address in the Form 1040 instructions; the package gives separate addresses for estimated tax vouchers.
- Sending a payment without a payment voucher, or mailing your tax return to the voucher address.
- Stapling or attaching the check to the voucher; the form says to enclose it, not staple or attach it.
- Using a private delivery service for an address that is a P.O. box; only the USPS can deliver there.
- Filing a joint voucher when you and your spouse plan to file separate returns; separate vouchers are required.
- Including a 2025 overpayment you are crediting in the box for the amount you are sending by check or money order.
- Using the 2026 Tax Rate Schedules to figure your 2025 taxes; they are for 2026 estimated tax only.
- Continuing to use an ITIN after you receive an SSN; use your SSN when paying estimated taxes online or on the voucher.
- Writing the check amount with dashes or fractions such as "$ XXX—" or "$ XXX xx/100" instead of "$ XXX.XX".
- Mailing cash; the IRS says not to send cash payments through the mail.
Frequently asked questions
What is Form 1040-ES used for?
Form 1040-ES is the IRS package for figuring and paying estimated tax for 2026. It covers tax on income not subject to withholding, such as self-employment earnings, interest, dividends, rents and alimony. It includes a worksheet, tax rate schedules, a payment record and four payment vouchers.
Who has to pay estimated tax for 2026?
In most cases, U.S. citizens and resident aliens who expect to owe the minimum stated in the instructions and whose withholding and refundable credits will fall short of 90% of 2026 tax or 100% of 2025 tax. You don't have to pay if you had no tax liability for the full 12-month 2025 tax year.
When are the Form 1040-ES payments due in 2026?
The due dates are April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. You can also pay all of it by April 15. The January 15, 2027 payment isn't required if you file your 2026 return by February 1, 2027 and pay the balance in full.
Do I have to mail Form 1040-ES to the IRS?
No. Mail a voucher only if you pay by check or money order. You can instead pay online through your IRS Online Account, Direct Pay, a debit or credit card, a digital wallet, EFTPS or by phone, and the worksheet is kept for your records.
Where do I mail my 1040-ES voucher and check?
Mail it to the address in the form's table for where you live, such as P.O. Box 1300, Charlotte, NC 28201-1300 or P.O. Box 931100, Louisville, KY 40293-1100. Don't use the Form 1040 instructions address, and use the USPS for P.O. boxes.
What is the difference between Form 1040-ES and Form 1040-ES (NR)?
Form 1040-ES is for U.S. citizens, resident aliens and residents of U.S. territories listed in the instructions. Nonresident aliens use Form 1040-ES (NR) instead. Filers of Form 1040-SS use the worksheet included in Form 1040-ES.
What happens if I pay too little or pay late?
You may owe a penalty when you file your return. It is imposed on each underpayment for the number of days it remains unpaid, and it can be waived under certain conditions. See the Instructions for Form 2210 for details.
Can I fill out Form 1040-ES online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and doesn't submit or process payments for the IRS; you pay through the IRS channels.
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