TaxpdfFederal

Form 1040-ES Estimated Tax Payment Voucher

Voucher for making quarterly estimated tax payments for income not subject to withholding, such as self-employment income, investment income, and rental income.

PDF TemplateUse the instructions below to complete this form

Instructions

Calculate your expected tax liability for the year and subtract any withholding. If you expect to owe $1,000 or more, you generally must make quarterly estimated payments. Quarterly due dates are April 15, June 15, September 15, and January 15. Pay at least 90% of the current year's tax or 100% of the prior year's tax (110% if AGI exceeds $150,000) to avoid underpayment penalties. Pay electronically through IRS Direct Pay or EFTPS.