Form 1040-ES

Form 1040-ES Estimated Tax for Individuals (1040-ES vouchers)

Form 1040-ES is the IRS package for figuring and paying estimated tax on income that is not subject to withholding. It has payment vouchers with your name, address and SSN. If you re-enter the same details each period or each year, upload a 1040-ES you completed and a blank one. You review and preview free.

Tested with the irs.gov edition dated 2026

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What Form 1040-ES is

irs.gov says to use Form 1040-ES to figure and pay your estimated tax. Estimated tax is the method used to pay tax on income that is not subject to withholding, for example earnings from self-employment, interest, dividends, rents and alimony. The IRS adds that if you do not elect voluntary withholding you should make estimated payments on other taxable income, such as unemployment compensation and the taxable part of social security benefits. RepeatForm cannot tell you whether you owe estimated tax or how much.

Who the IRS says must pay

The 2026 package gives a general rule: in most cases you must pay estimated tax for 2026 if you expect to owe at least $1,000 in tax 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 shown on your 2026 return or 100% of the tax shown on your 2025 return. The package notes the percentages may differ for farming or fishing income and for higher income taxpayers, and describes an exception if you had no tax liability for the full 12-month 2025 tax year. Nonresident aliens use Form 1040-ES (NR). Read the package for the exact rules.

Four payment periods

The IRS says that for estimated tax purposes the year is divided into four payment periods, each with its own due date. If you do not pay enough by the due date of each period you may be charged a penalty, even if you are due a refund when you file your return. If a payment is mailed, the postmark date is the payment date, and a due date on a weekend or legal holiday moves to the next day that is not one.

Ways to pay

irs.gov says you may send estimated payments with Form 1040-ES by mail, or pay online, by phone or from your mobile device using the IRS app, or through your IRS online account. The IRS payments pages list every option. RepeatForm does not make payments or send vouchers.

Download the current package

The IRS PDF is titled "2026 Form 1040-ES". The About Form 1040-ES page on irs.gov links the current package and lists recent developments, including corrections posted in February 2026 to the mailing addresses and to the state and local income tax deduction amount, so check that page for the latest. RepeatForm does not supply the blank form: get it from irs.gov.

Going through the form

The package starts with an explanation, a worksheet to figure your estimated tax, and the payment vouchers. The IRS notes that if you made estimated payments for 2025, the package may contain vouchers preprinted with your name, address and SSN. If the name or SSN is not correct, make the necessary changes, and cross out the name and SSN of a deceased or divorced spouse. If your address has changed, the IRS says to file Form 8822 to update your record. RepeatForm does not decide any amount: use the IRS worksheet and instructions.

Using the same details on a new copy

Upload the 1040-ES you completed and a blank one; RepeatForm carries the matching answers across; you review them, then preview the PDF free.

What carries over

✓Your name, spouse's name, address and SSN, where they match in both copies
✓Worksheet and voucher entries that match in both copies. Check each one; amounts are different each year and each period
✓Anything else that matches in both copies. Check it yourself

What never carries over

✓Anything the IRS prints and locks on the form. You see a notice in the review when this happens.
✓Anything in your completed copy that does not appear in the blank form.
✓The right year and amounts. The tax year, your income estimate and every payment amount change, so enter them again yourself.
✓Payments themselves. A completed voucher is not a payment: pay through the IRS.

If the IRS has a new edition

The IRS publishes a new 1040-ES for each tax year. Carrying a prior year's copy into the new package works for many answers, but some fields are renamed or moved and match only partly, so check every field after a new edition.

Estimated tax is paid during the year; the annual return is Form 1040.

Get the current form from irs.gov

How it works

Move matching answers into the new form, then check the PDF.

Upload the two versions, check what matched, then inspect the finished PDF before paying.

Upload two PDFs

Start with a completed Form 1040-ES and a blank one.

Check matching answers

Review what RepeatForm found before creating Preview.

Preview the result

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Good to know

✓You review every carried-over answer. RepeatForm does not guarantee the form is correct and cannot promise the IRS will accept it.
✓RepeatForm does not give tax or legal advice. It cannot tell you whether you must pay estimated tax, how much, or when. Use the IRS instructions or a qualified adviser.
✓RepeatForm does not send payments or vouchers to the IRS.
✓It works with digital, text-selectable PDFs only. Scans, photos and handwriting are not supported.
✓Same or recent editions work best. If the form changed you may get fewer matches, so check the preview carefully and get the current form from irs.gov.

Not sure whether your form is supported? See the list on supported PDFs.

Want to know how reuse works with any PDF form? Read how to copy PDF form fields.

FAQ

What is Form 1040-ES used for?+

According to irs.gov, to figure and pay estimated tax on income that is not subject to withholding, such as self-employment earnings, interest, dividends and rents.

Is Form 1040-ES the same as Form 1040?+

No. Form 1040-ES is used to figure and pay estimated tax during the year. Form 1040 is the annual income tax return you file after the year ends.

Can I pay estimated tax online?+

Yes, according to the IRS. You can send payments with Form 1040-ES by mail, or pay online, by phone, from your mobile device using the IRS app, or through your IRS online account. See the IRS payments page for the options.

What if I don't pay estimated tax each quarter?+

The IRS says that if you do not pay enough by the due date of each payment period you may be charged a penalty, even if you are due a refund when you file your return. It describes cases where most taxpayers avoid the penalty and special rules for farmers, fishermen and higher income taxpayers; read the IRS page or Publication 505.

How many payment periods are there?+

Four. The IRS divides the year into four payment periods, each with a specific due date.

Do I use the same form if I'm a nonresident alien?+

No. The IRS says nonresident aliens use Form 1040-ES (NR) to figure estimated tax.

Do I need to pay estimated tax if I have a job?+

The IRS says that if you receive salaries and wages, you can avoid having to pay estimated tax by asking your employer to withhold more tax, using a new Form W-4. Whether that fits you is for the IRS instructions or a qualified adviser.