Form 1040-ES - Estimated Tax for Individuals

What Form 1040-ES is

Form 1040-ES, Estimated Tax for Individuals, is the IRS package for figuring and paying tax on income that has no withholding, such as self-employment and gig work, interest, dividends, rents, and alimony. This template is the 2026 edition, a 16-page PDF that covers estimated payments for tax year 2026. It holds the instructions, the 2026 Estimated Tax Worksheet, a Record of Estimated Tax Payments, and four payment vouchers. As of October 3, 2026, it is the same file the IRS posts on its Form 1040-ES page.

Who uses it

Under the general rule printed on the form, most people must pay estimated tax for 2026 if they expect to owe at least $1,000 after subtracting withholding and refundable credits, and they expect withholding and credits to be less than the smaller of 90% of their 2026 tax or 100% of the tax shown on their 2025 return. The 100% becomes 110% if 2025 adjusted gross income was more than $150,000 ($75,000 if married filing separately). Farmers and fishermen, household employers, and nonresident aliens (who use Form 1040-ES (NR)) follow special rules. Whether the rules apply to you is covered in the instructions and in Publication 505, or you can ask a tax professional.

What to have ready

• Your 2025 tax return, because the worksheet compares against last year's tax.
• Your best estimate of 2026 income, deductions, and credits.
• Year-to-date figures for self-employment or other income without withholding.
• Federal income tax withheld so far, plus what you expect to be withheld for the rest of the year.
• Any 2025 overpayment you chose to apply to 2026.
• Your SSN or ITIN, and your spouse's if you plan to make joint payments.

How to fill out Form 1040-ES online

Click "Fill Template Now," type into the fields, and download the finished file. The fillable parts start on page 12.

2026 Estimated Tax Worksheet (page 12)

The worksheet is marked "Keep for Your Records," so it is not mailed. Line 1 is the adjusted gross income you expect in 2026. Lines 2a to 2d add up your deductions: itemized or standard deduction (2a), the qualified business income deduction (2b), and any Schedule 1-A deductions (2c). Lines 3 to 10 work from taxable income to tax, alternative minimum tax, credits, self-employment tax, and other taxes. Lines 11a to 11c subtract refundable credits to reach your total 2026 estimated tax. Line 12a is 90% of line 11c (66 2/3% for farming and fishing), line 12b the required payment based on prior-year tax, and line 12c the smaller of the two. Line 13 is withholding. Lines 14a and 14b each have Yes and No boxes that tell you whether you need to make payments at all, and line 15 is the amount for each installment.

Record of Estimated Tax Payments (page 13)

This table has one row for each payment, with columns for (a) amount due, (b) date paid, (c) check or money order number or card confirmation number, (d) amount paid, (e) 2025 overpayment credit applied, and (f) total amount paid and credited, plus a total row. It is also for your records.

Payment vouchers (pages 14 and 15)

Voucher 4 (due January 15, 2027) is on page 14, and vouchers 1 to 3 are on page 15. Each voucher shows its due date in the upper-right corner. Enter the amount you are paying by check or money order, your first name and middle initial, last name, and social security number, your spouse's name and SSN if it is a joint payment, and your address. Foreign country, province, and postal code boxes are there if you need them. On a joint voucher, list the names in the same order you will use on your joint return. Fill in only the voucher for the payment you are mailing.

Paying and mailing

You need a voucher only if you pay by check or money order. The IRS also takes estimated payments through Direct Pay, your IRS online account, EFTPS, and debit card, credit card, or digital wallet (card processors charge a fee). See IRS.gov/Payments. If you mail a payment, make the check or money order payable to "United States Treasury," write your SSN and "2026 Form 1040-ES" on it, and enclose it with the voucher without stapling.

The mailing address depends on where you live and is listed in the "Where To File" chart in the form. Most filers send it to either P.O. Box 1300 in Charlotte, NC, or P.O. Box 931100 in Louisville, KY. The IRS corrected these addresses for anyone who downloaded the form before February 13, 2026. This template is the corrected file. Do not send your tax return to these addresses.

2026 payment due dates

As of October 3, 2026, the first three dates have passed, so the remaining 2026 payment is due January 15, 2027. According to the form, you can skip that January payment if you file your 2026 return by February 1, 2027, and pay the entire balance with it. Fiscal year taxpayers and farmers and fishermen have different dates, explained on page 4 of the form. Late or short payments can lead to an underpayment penalty.

Common mistakes

• Mailing the voucher to the Form 1040 return address instead of the estimated tax address.
• Adding your 2025 overpayment to the voucher amount. That box is only for the check or money order you are sending.
• Relying on the state and local tax deduction limit printed in "What's New." The IRS corrected it to $40,400 ($20,200 if married filing separately), and the form will not be reprinted.

For a longer walkthrough, read our Form 1040-ES estimated tax guide, or browse other IRS tax form templates.