Form 1040-ES Estimated Tax Payment Form (2026): Edit Online Free & Download PDF
Estimated Tax Payment Form: Estimated Tax for Individuals
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Form 1040-ES in short
Form 1040-ES is the IRS package for figuring and paying estimated tax for 2026. Estimated tax covers income that has no withholding, such as self-employment and gig work, interest, dividends, rent and alimony. The package has a worksheet to figure the amount and four payment vouchers to mail with a check or money order.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2026 (checked 2026-10-25) |
| Who fills it in | U.S. citizens and resident aliens who expect to owe at least $1,000 in tax for 2026 after withholding and refundable credits, and whose withholding and credits will be less than the smaller of 90% of their 2026 tax or 100% of their 2025 tax (110% if 2025 AGI was over $150,000, or $75,000 if married filing separately). Nonresident aliens use Form 1040-ES (NR). |
| Who receives it | The Internal Revenue Service. You keep the worksheet for your records and send only a voucher with a check or money order. |
| Where to send it | You can pay online through your IRS online account, IRS Direct Pay, debit or credit card, or EFTPS, and then no voucher is needed. If paying by check or money order, mail the voucher to the address for your state: Internal Revenue Service, P.O. Box 1300, Charlotte, NC 28201-1300, or Internal Revenue Service, P.O. Box 931100, Louisville, KY 40293-1100. People abroad and some territory residents use P.O. Box 1303, Charlotte, NC 28201-1303. Do not mail your tax return to these addresses. |
| Deadline | For 2026 the four due dates are April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. You do not have to make the January payment if you file your 2026 return by February 1, 2027, and pay the full balance with it. Farmers and fishermen and fiscal year taxpayers have different dates. |
| Fee | No IRS fee. Card payment providers charge their own fee. |
| Official links | Official page · Official PDF |
What changed
The 2026 package reflects higher standard deductions ($16,100 single, $24,150 head of household, $32,200 married filing jointly), a $184,500 social security wage base, and new deductions for tips, overtime, car loan interest and seniors on Schedule 1-A. The mailing addresses were corrected in a version posted in February 2026. The IRS also posted a correction to the state and local tax deduction reminder that the PDF itself does not include.
How to fill out Form 1040-ES, line by line
| Estimated Tax Worksheet | 2026 Estimated Tax Worksheet Use it to figure your expected 2026 income, deductions, tax and credits, and the required annual payment. Keep it for your records. Do not mail it. |
| Voucher | Calendar year due date Each voucher is for one due date, shown in the upper right corner. Use the voucher that matches the payment period. |
| Voucher | Amount of estimated tax you are paying by check or money order Enter only the amount you are sending with this voucher. Do not include any 2025 overpayment you applied to 2026. |
| Voucher | Your first name, middle initial, last name and SSN Print or type your name and social security number. If you have an ITIN, use it where the SSN is requested. |
| Voucher | Spouse's name and SSN (joint payment) Fill in only for a joint voucher. List names and SSNs in the same order you will use on your joint return. |
| Voucher | Address, city, state, ZIP and foreign address Enter your current mailing address. If it changed, the package says to also file Form 8822 to update IRS records. |
| Check or money order | Payee and memo Make it payable to United States Treasury. Write 2026 Form 1040-ES and your SSN on it. Enclose the payment with the voucher but do not staple or attach it. |
Common mistakes to avoid
- Mailing a voucher when you already paid online. Send a voucher only with a check or money order.
- Sending the voucher to the Form 1040 return address. Estimated payments have their own addresses in this package.
- Using an older printout with the wrong mailing address. The IRS corrected the addresses in February 2026.
- Including a prior year overpayment in the voucher amount box. Enter only the amount you are paying now.
- Stapling or attaching the check to the voucher, or sending cash by mail.
- Listing spouse names in a different order than on the joint return, or making a joint payment when you plan to file separately.
- Paying late in the year and assuming no penalty. A penalty can apply to each period that is underpaid.
Questions about Form 1040-ES
Do I have to pay estimated tax?
In most cases yes, if you expect to owe at least $1,000 after withholding and refundable credits, and those amounts will cover less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax. You do not have to pay if you had no tax liability for a full 12 month 2025 tax year and were a U.S. citizen or resident alien all year.
Can I pay more than four times?
Yes. Copy an unused voucher, fill it in and mail it with your payment. To avoid a penalty, the total paid in each period should be at least the amount required for that period.
Can I avoid estimated payments by changing my withholding?
The package says that if you also have wages, you may be able to have more tax withheld by giving your employer a new Form W-4. Pension payers use Form W-4P. The IRS Tax Withholding Estimator can help you check.
What if my income starts or jumps later in the year?
If a large change happens after March 31, 2026, the package points to the annualized income installment method in Pub. 505. If you use it, file Form 2210 with Schedule AI with your return.
Is a mailed payment on time if postmarked by the due date?
The U.S. postmark date counts as the payment date. The package notes that the postmark is the date the mail is processed at a USPS facility, which may be later than the day you drop it off.
Is there a 2027 version?
This page covers the 2026 package. Each package is for one tax year. Check the About Form 1040-ES page on IRS.gov for the current package before making 2027 payments.
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.