Form 1040-ES PDF

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2026
Form 1040-ES
Estimated Tax for Individuals

Purpose of This Package Exception. You don’t have to pay estimated tax for 2026
Use Form 1040-ES to figure and pay your estimated tax if you were a U.S. citizen or resident alien for all of 2025
for 2026. and you had no tax liability for the full 12-month 2025 tax
year. You had no tax liability for 2025 if your total tax was
Estimated tax is the method used to pay tax on income zero or you didn’t have to file an income tax return.
that isn’t subject to withholding (for example, earnings
from self-employment, including gig economy work, Special Rules
interest, dividends, rents, alimony, etc.). In addition, if you There are special rules for those who have income from
don’t elect voluntary withholding, you should make farming and fishing, for certain household employers, and
estimated tax payments on other taxable income, such as for certain higher income taxpayers.
unemployment compensation and the taxable part of your
social security benefits. Farming and fishing. If at least two-thirds of your gross
income for 2025 or 2026 is from farming or fishing,
Preprinted vouchers. If you made estimated tax substitute 662/3% for 90% in (2a) under General Rule.
payments for 2025, this package may contain vouchers
that are preprinted with your name, address, and SSN. Household employers. When estimating the tax on your
2026 tax return, include your household employment
If your name or SSN isn’t correct, make the taxes if either of the following applies.
TIP necessary changes on the vouchers. Cross out • You will have federal income tax withheld from wages,
the name and SSN of a deceased or divorced pensions, annuities, gambling winnings, or other income.
spouse. • You would be required to make estimated tax payments
to avoid a penalty even if you didn’t include household
Change of address. If your address has changed, file employment taxes when figuring your estimated tax.
Form 8822, to update your record.
Higher income taxpayers. If your adjusted gross
Future developments. For the latest information about income (AGI) for 2025 was more than $150,000 ($75,000
developments related to Form 1040-ES and its if your filing status for 2026 is married filing separately),
instructions, such as legislation enacted after they were substitute 110% for 100% in (2b) under General Rule,
published, go to IRS.gov/Form1040ES. earlier. If at least two-thirds of your gross income for 2025
Who Must Make Estimated Tax or 2026 is from farming or fishing, this rule doesn’t apply.

Payments Increase Your Withholding
The estimated tax rules apply to: If you also receive salaries and wages, you may be able to
• U.S. citizens and resident aliens; avoid having to make estimated tax payments on your
• Residents of Puerto Rico, the U.S. Virgin Islands, other income by asking your employer to take more tax out
Guam, the Commonwealth of the Northern Mariana of your earnings. To do this, file a new Form W-4,
Islands, and American Samoa; and Employee’s Withholding Certificate, with your employer.
• Nonresident aliens (use Form 1040-ES (NR)). Generally, if you receive a pension or annuity, you can
use Form W-4P, Withholding Certificate for Periodic
General Rule Pension or Annuity Payments, to start or change your
In most cases, you must pay estimated tax for 2026 if both withholding from these payments.
of the following apply. You can also choose to have federal income tax
1. You expect to owe at least $1,000 in tax for 2026, withheld from certain government payments (see Form
after subtracting your withholding and refundable credits. W-4V, Voluntary Withholding Request) or from
2. You expect your withholding and refundable credits nonperiodic payments and eligible rollover distributions
to be less than the smaller of: (see Form W-4R, Withholding Certificate for Nonperiodic
a. 90% of the tax to be shown on your 2026 tax return, Payments and Eligible Rollover Distributions).
or You can use the Tax Withholding Estimator at
b. 100% of the tax shown on your 2025 tax return. Your TIP IRS.gov/W4App to determine whether you need to
2025 tax return must cover all 12 months. have your withholding increased or decreased.

Note: These percentages may be different if you have Additional Information You May Need
income from farming or fishing or are a higher income You can find most of the information you will need in Pub.
taxpayer. See Special Rules, later. 505, Tax Withholding and Estimated Tax, and in the 2025
Instructions for Form 1040.
Form 1040-ES (2026) Catalog Number 11340T
Feb 12, 2026 Department of the Treasury Internal Revenue Service www.irs.gov
For details on how to get forms and publications, see claim either the credit or exclusion, your modified adjusted
the instructions for the 2025 Form 1040 and 1040-SR. gross income must be less than $305,080. For 2026, up to
$5,120 of the adoption credit is now refundable. The
What’s New refundable portion is determined per child.
In figuring your 2026 estimated tax, be sure to consider
Changes to QBID. Recent legislation made the qualified
the following.
business income deduction (QBID) permanent. In
Standard deduction amount increased. For 2026, the addition, beginning in 2026, if you have a minimum of
standard deduction amount has been increased for all $1,000 in total qualified business income from an active
filers. If you don’t itemize your deductions, you can take trade or business, you may be able to claim a minimum
the 2026 standard deduction listed in the following chart QBID of $400. Also, the phase-in range for taxpayers who
for your filing status. are married filing jointly will increase to $150,000 and to
$75,000 for all other filing statuses.
IF your 2026 filing status is...
THEN your standard Casualty loss deduction made permanent and ex-
deduction is... panded. The deduction for certain personal casualty
Married filing jointly or losses has been made permanent. In addition, beginning
$32,200
Qualifying surviving spouse in 2026, a personal casualty loss deduction can also
Head of household $24,150 include losses associated with a state-declared disaster.
For more information, see the Instructions for Form 4684
Single or Married filing separately $16,100
and Pub. 547.
Deduction for educator expenses. Beginning in 2026,
However, if you can be claimed as a dependent on if you are an eligible educator with qualifying expenses,
another person’s 2026 return, your standard deduction is you may be able to claim a deduction for those expenses
the greater of: on Form 1040, Schedule 1, as well as an itemized
• $1,350, or deduction on Schedule A (Form 1040). You will take the
• Your earned income plus $450 (up to the standard deduction on Schedule 1 (Form 1040) and then determine
deduction amount). the amount of any itemized deduction you can take on
Your standard deduction is increased by the following Schedule A. The type of expenses that qualify for each
amount if, at the end of 2026, you are: deduction is slightly different.
• An unmarried individual (single or head of household) Limit on itemized deductions. For 2026, your overall
and are: itemized deductions may be reduced. If your taxable
income is more than the following amounts, your itemized
65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . . $2,050
deductions will be reduced by 5.4% of the lesser of (1)
65 or older and blind . . . . . . . . . . . . . . . . . . . . . . . $4,100
your total itemized deductions or (2) the amount your
taxable income is more than the following amounts.
• $768,700 if Married filing jointly or Qualifying surviving
• A married individual (filing jointly or separately) or a spouse,
qualifying surviving spouse and are: • $640,600 if Head of household or Single, or
• $384,350 if Married filing separately.
65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . . $1,650
65 or older and blind . . . . . . . . . . . . . . . . . . . . . . . $3,300 The limitation will be applied after any other applicable
Both spouses 65 or older . . . . . . . . . . . . . . . . . . . . $3,300*
limitations on your itemized deductions and will not apply
Both spouses 65 or older and blind . . . . . . . . . . . . . . $6,600*
when figuring any QBID.
* Only if married filing jointly. If married filing separately, these Moving expense deduction for members of the intelli-
amounts do not apply. gence community. Beginning in 2026, in addition to
members of the Armed Forces, members of the
intelligence community may be able to deduct their
Your standard deduction is zero if (a) your spouse moving expenses on Schedule 1 (Form 1040). For more
! itemizes on a separate return, or (b) you were a information, see the instructions for Schedule 1 (Form
CAUTION dual-status alien and you do not elect to be taxed 1040).
as a resident alien for 2026.
Limitation on deductible gambling losses. Beginning
Social security tax. For 2026, the maximum amount of in 2026, your gambling loss deduction on Schedule A
earned income (wages and net earnings from (Form 1040) will be limited to 90% of your gambling
self-employment) subject to the social security tax is winnings.
$184,500. Changes to the child and dependent care credit. For
Additional child tax credit amount. For 2026, the 2026, recent legislation has enhanced the credit for
maximum additional child tax credit amount is $1,700 for qualifying child and dependent care expenses paid for the
each qualifying child. care of an eligible child. The credit amount remains
$3,000 ($6,000 for two or more qualifying children) but the
Adoption credit or exclusion. For 2026, the maximum maximum credit rate has increased from 35% to 50% of
adoption credit or exclusion for employer-provided your qualifying expenses.
adoption benefits has increased to $17,670. In order to

2 Form 1040-ES (2026)
Charitable contribution deductions for non-itemizers. You can use this information when figuring your 2026
Beginning in 2026, you can claim a deduction for cash deduction for qualified tips on Schedule 1-A (Form 1040).
contributions made to eligible tax-exempt organizations. Also, see IRS.gov/TippedOccupations.
You don’t have to itemize to take the deduction. The Changes to information returns for qualified over-
maximum deduction is $1,000 ($2,000 for married filing time. If you received qualified overtime in 2026, the
jointly) with certain other limitations. amount should be reported to you as follows:
Charitable deduction floor for itemized deductions. • Form W-2, box 12, code “TT.”
Beginning in 2026, if you itemize, you can only deduct • Form 1099-MISC, box 14.
charitable contributions that are more than 0.5% of your • Form 1099-NEC, box 1d.
adjusted gross income. Any amount that falls under the You can use this information when figuring your 2026
0.5% floor will not be deductible. This limitation is in deduction for qualified overtime on Form 1040, Schedule
addition to the overall limit on itemized deductions. Any 1-A.
amount that you can’t claim as a deduction will be added Increase in threshold for backup withholding.
to any charitable contribution carryover amount and you Beginning in 2026, the amount of winnings subject to
may be able to claim those amounts in a future year. backup withholding and information reporting has
Expiration of certain credits. The following credits have increased. If you have winnings of at least $2,000 from
expired and you can no longer claim them on your return bingo or slot machines, keno, and certain other gambling
in 2026. winnings, the payer will withhold a flat 24%.
• Credit for new clean vehicles.
• Credit for previously owned clean vehicles. Reminders
• Credit for commercial clean vehicles. Trump account and new Form 4547. Recent legislation
• Credit for energy efficient home improvements. allows parents, guardians, and other authorized
• Credit for residential clean energy systems. individuals to elect to establish a new type of individual
The credit for alternative refueling property expires in retirement account, called a Trump account, for the
2026 for property acquired and placed in service after exclusive benefit of certain children. If the child was born
June 30, 2026. after 2024 and before 2029, is a U.S. citizen, and meets
SSN required for education credits. Beginning in certain other requirements, the authorized individual may
2026, a valid social security number issued before the due also elect to receive a $1,000 pilot program contribution to
date of the return (including extensions) is required in the child’s Trump account. Both elections can be made on
order to be eligible to claim the American Opportunity Form 4547, which can be filed at the same time as the
Credit and Lifetime Learning Credit. If you are claiming the authorized individual’s 2026 income tax return. For more
American Opportunity Credit, you must include the EIN of information on Trump accounts, and to learn how to make
the institution to which you paid qualified tuition and these elections, see Form 4547 and its instructions.
related expenses on Form 8863. Expired individual taxpayer identification number
Changes to the premium tax credit. Beginning in (ITIN) and renewal. If you have an ITIN that you haven’t
2026, the following changes apply to the premium tax included on a tax return in the last 3 consecutive years, it
credit. may be expired and you may need to renew it. If your ITIN
• If your household income is more than 400% of the has expired and you don’t have an SSN, you can make
federal poverty line, you are no longer eligible for the estimated tax payments before you renew your ITIN. To
premium tax credit. renew your ITIN, and for more information, see the
• There is no longer a limit on the amount you will have to Instructions for Form W-7.
pay back if you received too much in advanced credit; this Advance payments of the premium tax credit. If you
is true even if your household income is less than 400% of buy health care insurance through the Health Insurance
the federal poverty line. Marketplace, you may be eligible for advance payments of
Changes to information returns for qualified tips. If the premium tax credit to help pay for your insurance
you received qualified tips in 2026, these tips should be coverage. Receiving too little or too much in advance will
reported to you as follows. affect your refund or balance due. Promptly report
• Form W-2, box 12, code “TP.” changes in your income or family size to your
• Form 1099-MISC, box 13a. Marketplace. See Form 8962 and its instructions for more
• Form 1099-NEC, box 1b. information.
• Form 1099-K, box 1c. No tax on tips. You may be eligible to take a deduction
The Treasury Tipped Occupation Code(s) for the for qualified tips paid to you in 2026. You can’t deduct
occupation in which you earned the qualified tips should more than $25,000 of those tips. Your deduction will be
be reported to you as follows. limited if your modified adjusted gross income is more
• Form W-2, box 14b. than $150,000 ($300,000 if married filing jointly). To be
• Form 1099-MISC, box 13b. eligible, you and/or your spouse who received the tips
• Form 1099-NEC, box 1c. must have a valid SSN. If you are married, you must file a
• Form 1099-K, box 1d. joint return.
No tax on overtime. If you earned qualified overtime,
you may be eligible to deduct up to $12,500 ($25,000 if

Form 1040-ES (2026) 3
married filing jointly) of your qualified overtime I.R.B. 307, available at IRS.gov/irb/
compensation. Your deduction will be limited if your 2026-02_IRB#NOT-2026-3.
modified adjusted gross income is more than $150,000
Form 1040-SS filers. The Estimated Tax Worksheet for
($300,000 if married filing jointly). To be eligible, you filers of Form 1040-SS is included on Form 1040-ES.
and/or your spouse who received the overtime must have
a valid SSN. If you are married, you must file a joint return. Access Your Online Account
No tax on car loan interest. If you paid or accrued Go to IRS.gov/Account to securely access information
qualified passenger vehicle loan interest in 2026 on a about your federal tax account.
vehicle you purchased after 2024 for personal use, you • View the amount you owe and a breakdown by tax year.
may be eligible to deduct up to $10,000 of that interest. • See payment plan details or apply for a new payment
Your deduction will be limited if your modified adjusted plan.
gross income is more than $100,000 ($200,000 if married • Make a payment or view 5 years of payment history and
filing jointly). any pending or scheduled payments.
Enhanced deduction for seniors. If you were born • Access your tax records, including key data from your
most recent tax return, and transcripts.
before January 2, 1962, you may be eligible for an
enhanced deduction for seniors. Your deduction will be • View digital copies of select notices from the IRS.
limited if your modified adjusted gross income is more • Approve or reject authorization requests from tax
professionals.
than $75,000 ($150,000 if married filing jointly). To be
eligible, you and/or your spouse must have a valid SSN. If How To Figure Your Estimated Tax
you are married, you must file a joint return. The maximum
You will need:
amount of the deduction is $6,000 ($12,000 if both
spouses are eligible).
• The 2026 Estimated Tax Worksheet;
• The Instructions for the 2026 Estimated Tax Worksheet;
State and local tax deduction increased. The overall • The 2026 Tax Rate Schedules; and
limit on the deduction for state and local income, sales, • Your 2025 tax return and instructions to use as a guide
and property taxes has increased to $40,000 ($20,000 if to figuring your income, deductions, and credits (but be
married filing separately). The overall limit is reduced if sure to consider the items listed under What's New,
your modified adjusted gross income is more than earlier).
$500,000 ($250,000 if married filing separately) but will
Matching estimated tax payments to income. If you
not be reduced below $10,000 ($5,000 if married filing
receive your income unevenly throughout the year (for
separately). For more information, see the Instructions for
example, because you operate your business on a
Schedule A (Form 1040).
seasonal basis or you have a large capital gain late in the
Changes to the child tax credit and additional child year), you may be able to lower or eliminate the amount of
tax credit. To be eligible to claim the child tax credit your required estimated tax payment for one or more
(CTC) or additional child tax credit (ACTC), you must have periods by using the annualized income installment
a valid SSN, which means it must be valid for employment method. See chapter 2 of Pub. 505 for details.
and issued before the due date of your return (including
Changing your estimated tax. To amend or correct your
extensions). If you are filing a joint return, only one spouse
estimated tax, see How To Amend Estimated Tax
is required to have a valid SSN in order to be eligible for
Payments, later.
the CTC and ACTC. The other spouse must have either an
SSN or ITIN, and it must have been issued on or before You can’t make joint estimated tax payments if you
the due date of the return (including extensions). ! or your spouse is a nonresident alien, you are
CAUTION separated under a decree of divorce or separate
Changes to the adoption credit. In addition to a portion
maintenance, or you and your spouse have different tax
of the adoption credit being refundable, Indian tribal
years.
governments now have parity with state governments in
determinations of special needs adoptions. Additionally, individuals who are in registered domestic
Election to pay tax on farmland sale or exchange in partnerships, civil unions, or other similar formal
installments. If you sold or exchanged qualified farmland relationships that aren’t marriages under state law cannot
to a qualified farmer, you can elect to pay the net income make joint estimated tax payments. These individuals can
tax liability on the sale or exchange in four equal take credit only for the estimated tax payments that they
installments. For more information, see Form 1062 and its made.
instructions.
Payment Due Dates
Relief from additions to tax for underpayments appli- You can pay all of your estimated tax by April 15, 2026, or
cable to an election made under section 1062. The in four equal amounts by the dates shown below.
IRS will waive the portion of the estimated tax penalty
attributable to a qualified sale or exchange of qualified
farmland to qualified farmers for which an election under
section 1062(a) is properly made. Taxpayers that make an
election under section 1062 to defer payment of tax may
figure their required estimated tax payments using the
guidance in Notice 2026-3. See Notice 2026-3, 2026-02

4 Form 1040-ES (2026)
1st payment . . . . . . . . . . . . . . . . . April 15, 2026 Name Change
2nd payment . . . . . . . . . . . . . . . . June 15, 2026 If you changed your name because of marriage, divorce,
3rd payment . . . . . . . . . . . . . . . . . Sept. 15, 2026 etc., and you made estimated tax payments using your
4th payment . . . . . . . . . . . . . . . . . Jan. 15, 2027* former name, attach a statement to the front of your 2026
* You don’t have to make the payment due January 15, paper tax return. On the statement, show all of the
2027, if you file your 2026 tax return by February 1, 2027, estimated tax payments you (and your spouse, if filing
and pay the entire balance due with your return. jointly) made for 2026 and the name(s) and SSN(s) under
which you made the payments.
Be sure to report the change to your local Social
If you mail your payment and it is postmarked by the
Security Administration office before filing your 2026 tax
due date, the date of the U.S. postmark is considered the
return. This prevents delays in processing your return and
date of payment. If your payments are late or you didn’t
issuing refunds. It also safeguards your future social
pay enough, you may be charged a penalty for
security benefits. For more details, call the Social Security
underpaying your tax. See When a Penalty Is Applied,
Administration at 800-772-1213 (TTY/TDD
later.
800-325-0778).
Recent clarification to the U.S. Postal Service
! (USPS) postmark rules makes clear that for How To Amend Estimated Tax
CAUTION purposes of the “timely mailing treated as timely
Payments
filing/paying” rule for tax returns and payments, the
postmarked date of a return/payment is the date the return To change or amend your estimated tax payments,
is processed at a facility. This date may or may not be the refigure your total estimated tax payments due (see the
date you drop your payment off in the mailbox or at a 2026 Estimated Tax Worksheet). Then, to figure the
USPS location. payment due for each remaining payment period, see
Amended estimated tax in chapter 2 of Pub. 505. If an
You can make more than four estimated tax estimated tax payment for a previous period is less than
TIP payments. To do so, make a copy of one of your one-fourth of your amended estimated tax, you may owe a
unused estimated tax payment vouchers, fill it in, penalty when you file your return.
and mail it with your payment. If you make more than four
payments, to avoid a penalty, make sure the total of the
When a Penalty Is Applied
amounts you pay during a payment period is at least as In some cases, you may owe a penalty when you file your
much as the amount required to be paid by the due date return. The penalty is imposed on each underpayment for
for that period. For other payment methods, see How To the number of days it remains unpaid. A penalty may be
Pay Estimated Tax, later. applied if you didn’t pay enough estimated tax for the year
or you didn’t make the payments on time or in the required
No income subject to estimated tax during first pay- amount.
ment period. If, after March 31, 2026, you have a large The penalty may be waived under certain conditions.
change in income, deductions, additional taxes, or credits See the Instructions for Form 2210 for details.
that requires you to start making estimated tax payments,
you should figure the amount of your estimated tax How To Pay Estimated Tax
payments by using the annualized income installment
method, explained in chapter 2 of Pub. 505. If you use the Pay Online
annualized income installment method, file Form 2210, Paying online is convenient and secure and helps make
including Schedule AI, with your 2026 tax return even if no sure we get your payments on time. To pay your taxes
penalty is owed. online or for more information, go to IRS.gov/
Farming and fishing. If at least two-thirds of your gross ModernPayments.
income for 2025 or 2026 is from farming or fishing, you Once you are issued a social security number, use it
can do one of the following. when paying your estimated taxes online. Use your SSN
• Pay all of your estimated tax by January 15, 2027. even if your SSN does not authorize employment or if you
• File your 2026 Form 1040 or 1040-SR by March 1, have been issued an SSN that authorizes employment
2027, and pay the total tax due. In this case, 2026 and you lose your employment authorization. An ITIN will
estimated tax payments aren’t required to avoid a penalty. not be issued to you once you have been issued an SSN.
Fiscal year taxpayers. You are on a fiscal year if your If you received your SSN after previously using an ITIN,
12-month tax period ends on any day except December stop using your ITIN. Use your SSN instead.
31. Due dates for fiscal year taxpayers are the 15th day of
Payments of U.S. tax must be remitted to the IRS in
the 4th, 6th, and 9th months of your current fiscal year and
U.S. dollars. Digital assets are not accepted.
the 1st month of the following fiscal year. If any payment
date falls on a Saturday, Sunday, or legal holiday, use the You can pay using any of the following methods.
next business day. See Pub. 509, Tax Calendars, for a list • Your Online Account. You can make tax payments
of all legal holidays. through your online account, including balance payments,
estimated tax payments, or other types. You can also see
your payment history and other tax records there. Go to
IRS.gov/Account.

Form 1040-ES (2026) 5
• IRS Direct Pay. For online transfers directly from your Pay by Check or Money Order Using the
checking or savings account at no cost to you, go to Estimated Tax Payment Voucher
IRS.gov/Payments.
Before submitting a payment through the mail using the
• Debit Card, Credit Card, or Digital Wallet. To pay by estimated tax payment voucher, please consider
debit or credit card or digital wallet, go to IRS.gov/
alternative methods. One of our safe, quick, and easy
Payments. A fee is charged by these service providers.
online payment options might be right for you.
You can also pay by phone with a debit or credit card. See
Debit or credit card under Pay by Phone, later. If you choose to mail in your payment, there is a
• Electronic Funds Withdrawal (EFW). EFW is an separate estimated tax payment voucher for each due
integrated e-file/e-pay option offered when filing your date. The due date is shown in the upper-right corner.
federal taxes electronically using tax preparation software, Complete and send in the voucher only if you are making
through a tax professional, or the IRS at IRS.gov/ a payment by check or money order. If you and your
Payments. spouse plan to file separate returns, file separate
• Online Payment Agreement. If you can’t pay in full by vouchers instead of a joint voucher.
the due date of your tax return, you can apply for an online
monthly installment agreement at IRS.gov/OPA. Once you To complete the voucher, do the following.
complete the online process, you will receive immediate • Print or type your name, address, and SSN in the space
notification of whether your agreement has been provided on the estimated tax payment voucher. Enter
approved. A user fee is charged. your SSN even if your SSN does not authorize
employment or if you have been issued an SSN that
Electronic Federal Tax Payment System (EFTPS) authorizes employment and you lose your employment
Allows you to pay your taxes online or by phone directly authorization. If you have an ITIN, enter it wherever your
from your checking or savings account. There is no fee for SSN is requested. An ITIN will not be issued to you once
this service, but you must be enrolled. See EFTPS under you have been issued an SSN. If you received your SSN
Pay by Phone, later. after previously using an ITIN, stop using your ITIN. Use
your SSN instead. If filing a joint voucher, also enter your
Pay by Phone spouse’s name and SSN. List the names and SSNs in the
Paying by phone is another safe and secure method of same order on the joint voucher as you will list them on
paying electronically. Use one of the following methods: your joint return.
(1) call one of the debit or credit card service providers, or • Enter in the box provided on the estimated tax payment
(2) the Electronic Federal Tax Payment System (EFTPS) voucher only the amount you are sending in by check or
to pay directly from your checking or savings account. money order. When making payments of estimated tax, be
sure to take into account any 2025 overpayment that you
Debit or credit card. Call one of our service providers. choose to credit against your 2026 tax, but don’t include
Each charges a fee that varies by provider, card type, and the overpayment amount in this box.
payment amount. • Make your check or money order payable to “United
States Treasury.” Don’t send cash. To help process your
ACI Payments, Inc. payment accurately, enter the amount on the right side of
888-UPAY-TAXTM (888-872-9829) the check like this: $ XXX.XX. Don’t use dashes or lines
fed.acipayonline.com (for example, don’t enter “$ XXX—” or “$ XXX xx/100”).
• Enter “2026 Form 1040-ES” and your SSN on your
Link2Gov Corporation check or money order. If you are filing a joint estimated tax
888-PAY-1040TM (888-729-1040) payment voucher, enter the SSN that you will show first on
www.PAY1040.com your joint return.
• Enclose, but don’t staple or attach, your payment with
EFTPS. To get more information about EFTPS, visit the estimated tax payment voucher.
EFTPS.gov or call 800-555-4477. To contact EFTPS using Notice to taxpayers presenting checks. When you
Telecommunications Relay Services (TRS) for people who provide a check as payment, you authorize us either to
are deaf, hard of hearing, or have a speech disability, dial use information from your check to make a one-time
711 and then provide the TRS assistant the 800-555-4477 electronic funds transfer from your account or to process
number above or 800-733-4829. Additional information the payment as a check transaction. When we use
about EFTPS is also available in Pub. 966. information from your check to make an electronic funds
transfer, funds may be withdrawn from your account as
Mobile Device soon as the same day we receive your payment, and you
will not receive your check back from your financial
To pay through your mobile device, download the IRS2Go institution.
app. No checks of $100 million or more accepted. The
IRS can’t accept a single check (including a cashier’s
check) for amounts of $100,000,000 ($100 million) or
Pay by Cash
more. If you are sending $100 million or more by check,
you will need to spread the payment over 2 or more
You can pay your taxes in cash. To find out about the checks with each check made out for an amount less than
different cash payment methods, go to IRS.gov/PayCash. $100 million. This limit doesn’t apply to other methods of
Don’t send cash payments through the mail. payment (such as electronic payments). Please consider

6 Form 1040-ES (2026)
a method of payment other than check if the amount of the
payment is over $100 million.

Where To File Your Estimated Tax Payment Voucher if Paying by Check or Money Order
Mail your estimated tax payment voucher and check or money order to the address shown below for the place where
you live. Do not mail your tax return to this address or send an estimated tax payment without a payment voucher. Also,
do not mail your estimated tax payments to the address shown in the Form 1040 instructions. If you need more
payment vouchers, you can make a copy of one of your unused vouchers.
Caution: Only the USPS can deliver to P.O. boxes. You can’t use a private delivery service to make estimated tax
payments required to be sent to a P.O. box. For proper delivery of your estimated tax payment to a P.O. box, you must
include the box number in the address.
IF you live in... THEN send it to... IF you live in... THEN send it to...

Alabama, Alaska, Arizona, Internal Revenue Service A foreign country, Internal Revenue Service
California, Colorado, P.O. Box 1300 American Samoa, or P.O. Box 1303
Florida, Georgia, Hawaii, Charlotte, NC 28201-1300 Puerto Rico (or are Charlotte, NC 28201-1303
Idaho, Kansas, Louisiana, excluding income under
Michigan, Mississippi, Internal Revenue Code
Montana, Nebraska, 933), or use an APO or
Nevada, New Mexico, FPO address, or file
North Carolina, North Form 2555 or 4563, or
Dakota, Ohio, Oregon, are a dual-status alien or
Pennsylvania, South nonpermanent resident
Carolina, South Dakota, of Guam or the U.S.
Tennessee, Texas, Utah, Virgin Islands
Washington, Wyoming
Arkansas, Connecticut, Internal Revenue Service Guam: Department of
Delaware, District of P.O. Box 931100 Bona fide residents* Revenue and Taxation
Columbia, Illinois, Indiana, Louisville, KY 40293-1100 Government of Guam
Iowa, Kentucky, Maine, P.O. Box 23607
Maryland, Massachusetts, GMF, GU 96921
Minnesota, Missouri, New
Hampshire, New Jersey,
New York, Oklahoma,
Rhode Island, Vermont,
Virginia, West Virginia,
Wisconsin
U.S. Virgin Islands: Virgin Islands Bureau
Bona fide residents* of Internal Revenue
6115 Estate Smith Bay
Suite 225
St. Thomas, VI 00802
* Bona fide residents must prepare separate vouchers for estimated income tax and self-employment tax payments.
Send the income tax vouchers to the address for bona fide residents and the self-employment tax vouchers to the
address for non-bona fide residents.

Instructions for the 2026 Estimated consider the items listed under What’s New, earlier. For
more details on figuring your AGI, see Expected
Tax Worksheet AGI—Line 1 in chapter 2 of Pub. 505.
If you file Form 1040-SS, use the 2026 Estimated If you are self-employed, be sure to take into account
Tax Worksheet for Filers of Form 1040-SS. the deduction for self-employment tax. Use the 2026
!
CAUTION Self-Employment Tax and Deduction Worksheet for Lines
1 and 9 of the Estimated Tax Worksheet to figure the
Line 1. Adjusted gross income. When figuring the amount to subtract when figuring your expected AGI. This
adjusted gross income you expect in 2026, be sure to

Form 1040-ES (2026) 7
worksheet will also give you the amount to enter on line 9 • Look-back interest under section 167(g) or 460(b)
of your estimated tax worksheet. (Schedule 2, line 17n).
Line 7. Credits. See the 2025 Form 1040 or 1040-SR, Additional Medicare Tax. For information about the
line 19, and Schedule 3 (Form 1040), lines 1 through 6z, Additional Medicare Tax, see the Instructions for Form
and the related instructions for the types of credits 8959.
allowed. Net Investment Income Tax (NIIT). For information
about the Net Investment Income Tax, see the Instructions
When figuring your credits, keep in mind the for Form 8960.
! following credits can’t be claimed in 2026.
CAUTION Line 12b. Prior year’s tax. Enter the 2025 tax you figure
• Credit for new clean vehicles. according to the instructions in Figuring your 2025 tax,
• Credit for previously owned clean vehicles. unless you meet one of the following exceptions.
• Credit for commercial clean vehicles. • If the AGI shown on your 2025 return is more than
• Credit for energy efficient home improvements. $150,000 ($75,000 if married filing separately for 2026),
• Credit for residential clean energy systems. enter 110% of your 2025 tax as figured next.
Note: If at least two-thirds of your gross income for
The credit for alternative refueling property expires in 2026 2025 was from farming or fishing, this doesn’t apply.
for property acquired and placed in service after June 30, • If you will file a joint return for 2026 but you didn’t file a
2026. joint return for 2025, add the tax shown on your 2025
Line 9. Self-employment tax. If you and your spouse return to the tax shown on your spouse’s 2025 return and
make joint estimated tax payments and both of you have enter the total on line 12b.
self-employment income, figure the self-employment tax • If you filed a joint return for 2025 but you will not file a
for each of you separately. Enter the total on line 9. When joint return for 2026, first figure the tax both you and your
estimating your 2026 net earnings from self-employment, spouse would have paid had you filed separate returns for
be sure to use only 92.35% (0.9235) of your total net profit 2025 using the same filing status as for 2026. Then
from self-employment. multiply the tax on the joint return by a fraction, the
numerator being the tax you would have paid had you filed
Line 10. Other taxes. Use the 2025 Instructions for Form a separate return, over the total tax you and your spouse
1040 to determine if you expect to owe, for 2026, any of would have paid had you filed separate returns. Enter this
the taxes that would have been entered on your 2025 amount on line 12b.
Schedule 2 (Form 1040), line 8 through 12, 14 through • If you didn’t file a return for 2025 or your 2025 tax year
17z, and line 19 (see Exception 2, later). On line 10, enter was less than 12 full months, don’t complete line 12b.
the total of those taxes, subject to the following two Instead, enter the amount from line 12a on line 12c.
exceptions. Figuring your 2025 tax. Use the following instructions
Exception 1. Include household employment taxes to figure your 2025 tax.
from Schedule 2 (Form 1040), line 9, on this line only if:
• You will have federal income tax withheld from wages, The tax shown on your 2025 Form 1040 or 1040-SR is
pensions, annuities, gambling winnings, or other income; the amount on Form 1040 or 1040-SR, line 24, reduced
or by:
• You would be required to make estimated tax payments 1. Unreported social security and Medicare tax or
(to avoid a penalty) even if you didn’t include household RRTA tax from Schedule 2 (Form 1040), lines 5 and 6;
employment taxes when figuring your estimated tax. 2. Any tax included on Schedule 2 (Form 1040), line 8,
If you meet either of the above, include the total of your on excess contributions to an IRA, Archer MSA, Coverdell
household employment taxes on line 10. education savings account, health savings account, ABLE
Exception 2. Because the following taxes are not account, or on excess accumulations in qualified
required to be paid until the due date of your income tax retirement plans;
(not including extensions), do not include them on line 10. 3. Amounts on Schedule 2 (Form 1040) as listed
• Uncollected social security, Medicare tax, or RRTA tax under Exception 2, earlier; and
on tips or group-term life insurance (Schedule 2, line 13). 4. Any refundable credit amounts on Form 1040 or
• Recapture of federal mortgage subsidy (Schedule 2, 1040-SR, lines 27a, 28, 29, and 30; and Schedule 3 (Form
line 17b). 1040), lines 9 and 12.
• Excise tax on excess golden parachute payments
(Schedule 2, line 17k).
• Excise tax on insider stock compensation from an
expatriated corporation (Schedule 2, line 17m).

8 Form 1040-ES (2026)
2026 Self-Employment Tax and Deduction Worksheet for
Lines 1 and 9 of the Estimated Tax Worksheet Keep for Your Records
1a. Enter your expected income and profits subject to self-employment
tax* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.
b. If you will have farm income and also receive social security retirement
or disability benefits, enter your expected Conservation Reserve
Program payments that will be included on Schedule F (Form 1040) or
listed on Schedule K-1 (Form 1065) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b.
2. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Multiply line 2 by 92.35% (0.9235) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Multiply line 3 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Social security tax maximum income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. $184,500
6. Enter your expected wages (if subject to social security tax or the 6.2%
portion of
tier 1 railroad retirement tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Note: If line 7 is zero or less, enter -0- on line 9 and skip to line 10.
8. Enter the smaller of line 3 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Multiply line 8 by 12.4% (0.124) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Add lines 4 and 9. Enter the result here and on line 9 of your 2026 Estimated Tax
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Multiply line 10 by 50% (0.50). This is your expected deduction for
self-employment tax on Schedule 1 (Form 1040), line 15. Subtract this
amount when figuring your expected AGI on line 1 of your 2026
Estimated Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
* Your net profit from self-employment is found on Schedule C (Form 1040), line 31; on Schedule F (Form 1040), line 34; and in
box 14, code A, of Schedule K-1 (Form 1065).

Form 1040-ES (2026) 9
2026 Tax Rate Schedules
Caution: Don’t use these Tax Rate Schedules to figure your 2025 taxes. Use only to figure your 2026 estimated taxes.
Schedule X—Use if your 2026 filing status is Schedule Z—Use if your 2026 filing status is
Single Head of household
If line 3 If line 3
is: The tax is: is: The tax is:
of the of the
But not amount But not amount
Over— over— over— Over— over— over—
$0 $12,400 ----------- + 10% $0 $0 $17,700 ----------- + 10% $0
12,400 50,400 $1,240.00 + 12% 12,400 17,700 67,450 $1,770.00 + 12% 17,700
50,400 105,700 5,800.00 + 22% 50,400 67,450 105,700 7,740.00 + 22% 67,450
105,700 201,775 17,966.00 + 24% 105,700 105,700 201,750 16,155.00 + 24% 105,700
201,775 256,225 41,024.00 + 32% 201,775 201,750 256,200 39,207.00 + 32% 201,750
256,225 640,600 58,448.00 + 35% 256,225 256,200 640,600 56,631.00 + 35% 256,200
640,600 ----------- 192,979.25 + 37% 640,600 640,600 ----------- 191,171.00 + 37% 640,600
Schedule Y-1— Use if your 2026 filing status is Schedule Y-2—Use if your 2026 filing status is
Married filing jointly or Qualifying surviving spouse Married filing separately

If line 3 The tax is: If line 3 The tax is:
is: is:
of the of the
But not amount But not amount
Over— over— over— Over— over— over—
$0 $24,800 ----------- + 10% $0 $0 $12,400 --------- + 10% $0
24,800 100,800 $2,480.00 + 12% 24,800 12,400 50,400 $1,240.00 + 12% 12,400
100,800 211,400 11,600.00 + 22% 100,800 50,400 105,700 5,800.00 + 22% 50,400
211,400 403,550 35,932.00 + 24% 211,400 105,700 201,775 17,966.00 + 24% 105,700
403,550 512,450 82,048.00 + 32% 403,550 201,775 256,225 41,024.00 + 32% 201,775
512,450 768,700 116,896.00 + 35% 512,450 256,225 384,350 58,448.00 + 35% 256,225
768,700 --------- 206,583.50 + 37% 768,700 384,350 ----------- 103,291.75 + 37% 384,350

10 Form 1040-ES (2026)
2026 Estimated Tax Worksheet for Filers of Form 1040-SS Keep for Your Records
1. Complete lines 1 through 10 of the 2026 Self-Employment Tax and Deduction
Worksheet and enter the amount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Household employment taxes and the Additional Medicare Tax . . . . . . . . . . . . . . . . . 2.
3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Bona fide residents of Puerto Rico only, enter the amount of your additional child
tax credit (if any) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Subtract line 4 from line 3. If less than the sum of $1,000 and household
employment taxes, no payment is required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6a. Multiple line 5 by 90% (66 2/3% for farming and fishing) ......................... 6a.
b. Enter the tax amount from your 2025 tax return (the amount from Form 1040-SS,
line 7, minus the sum of Form 1040-SS, lines 9 through 11b) . . . . . . . . . . . . . . . . . . . . 6b.
c. Enter the smaller of line 6a or 6b (minus the expected amount of Additional
Medicare Tax withholding). This is the annual payment you must make . . . . . . . . . . . 6c.
Caution: Generally, if you do not prepay at least the amount shown on line 6c, you may
owe a penalty for not paying enough estimated tax. To avoid a penalty, make sure your
estimate on line 1 is as accurate as possible. If you are not sure of the amount of
estimated tax, and line 6a is smaller than line 6b, it would be convenient for you to pay
an amount of at least the amount shown on line 6b. Even if you pay the required annual
payment, you may still owe tax when you file your return. If you prefer, you can pay the
amount shown on line 1. For details, see chapter 2 of Pub. 505.
7. Amount of the installments. If the first payment you are required to make is due
April 15, 2026, enter 1/4 of line 6c (minus any 2025 overpayment that you are
applying to this installment) here, and on your estimated tax payment voucher(s) if
you are paying by check or money order. (Even when you are not required to make
the payment due on April 15, 2026, your economic situation might change in a way
that you might need to present a payment voucher and make a payment in the
future. See Annualized Income Installment Method in chapter 2 of Pub. 505 for
more information.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

Form 1040-ES (2026) 11
2026 Estimated Tax Worksheet Keep for Your Records
1 Adjusted gross income you expect in 2026 (see instructions) . . . . . . . . . . . . . . 1
2a Deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
• If you plan to itemize deductions, enter the estimated total of your itemized deductions.
• If you don’t plan to itemize deductions, enter your standard deduction plus up to $1,000 ($2,000 for
married filing jointly) for charitable contributions made by cash or check (see Pub. 505).
b If you can take the qualified business income deduction, enter the estimated amount of the deduction 2b
c If you can take an additional deduction on Schedule 1-A (Form 1040), enter the estimated amount you
expect to enter on Schedule 1-A (Form 1040), line 38 . . . . . . . . . . . . . . . . 2c
d Add lines 2a, 2b, and 2c . . . . . . . . . . . . . . . . . . . . . . . . . . 2d
3 Subtract line 2d from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Tax. Figure your tax on the amount on line 3 by using the 2026 Tax Rate Schedules.
Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign
earned income or housing, see Pub. 505 to figure the tax . . . . . . . . . . . . . . . 4
5 Alternative minimum tax from Form 6251 . . . . . . . . . . . . . . . . . . . . 5
6 Add lines 4 and 5. Add to this amount any other taxes you expect to include in the total on Form 1040
or 1040-SR, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Credits (see instructions). Do not include any income tax withholding on this line . . . . . . . 7
8 Subtract line 7 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 8
9 Self-employment tax (see instructions) . . . . . . . . . . . . . . . . . . . . . 9
10 Other taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 10
11a Add lines 8 through 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11a
b 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 . . . . . . . 11b
c Total 2026 estimated tax. Subtract line 11b from line 11a. If zero or less, enter -0- . . . . . . 11c

12a Multiply line 11c by 90% (662/3% for farming and fishing) . . . . . . . 12a
b Required annual payment based on prior year’s tax (see instructions) . . . 12b
c Required annual payment to avoid a penalty. Enter the smaller of line 12a or 12b . . . . . . 12c
Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments)
at least the amount on line 12c, you may owe a penalty for not paying enough estimated tax. To avoid
a penalty, make sure your estimate on line 11c is as accurate as possible. Even if you pay the required
annual payment, you may still owe tax when you file your return. If you prefer, you can pay the amount
shown on line 11c. For details, see chapter 2 of Pub. 505.
13 Income tax withheld and estimated to be withheld during 2026 (including income tax withholding on
pensions, annuities, certain deferred income, and Additional Medicare Tax withholding) . . . . . 13

14a Subtract line 13 from line 12c . . . . . . . . . . . . . . . . 14a
Is the result zero or less?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 14b.
b Subtract line 13 from line 11c . . . . . . . . . . . . . . . . 14b
Is the result less than $1,000?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 15 to figure your required payment.
15 If the first payment you are required to make is due April 15, 2026, enter ¼ of line 14a (minus any
2025 overpayment that you are applying to this installment) here, and on your estimated tax payment
voucher(s) if you are paying by check or money order . . . . . . . . . . . . . . . . 15

Form 1040-ES (2026) -12-
Record of Estimated Tax Payments (Farming, fishing, and fiscal
year taxpayers, see Payment Due Dates.) Keep for Your Records

(c) Check or
Payment

Payment (d) Amount paid (e) 2025 (f) Total amount
number

(a) Amount (b) Date money order number, or
due (do not include overpayment paid and credited
due paid credit or debit card
date any convenience fee) credit applied (add (d) and (e))
confirmation number

1 4/15/2026

2 6/15/2026

3 9/15/2026

4 1/15/2027*

Total . . . . . . . . . . . . . . . . . . . . . . . .
* You do not have to make this payment if you file your 2026 tax return by February 1, 2027, and pay the entire balance due with your return.

Privacy Act and Paperwork Reduction Act Notice. We ask for this We may disclose it to cities, states, the District of Columbia, and U.S.
information to carry out the tax laws of the United States. We need it to commonwealths or territories to carry out their tax laws. We may also
figure and collect the right amount of tax. Our legal right to ask for this disclose this information to other countries under a tax treaty, to federal
information is Internal Revenue Code section 6654, which requires that and state agencies to enforce federal nontax criminal laws, or to federal
you pay your taxes in a specified manner to avoid being penalized. law enforcement and intelligence agencies to combat terrorism.
Additionally, sections 6001, 6011, and 6012(a) and their regulations If you do not file a return, do not give the information asked for, or
require you to file a return or statement for any tax for which you are give fraudulent information, you may be charged penalties and be
liable; section 6109 requires you to provide your identifying number. subject to criminal prosecution.
Failure to provide this information, or providing false or fraudulent
information, may subject you to penalties. Please keep this notice with your records. It may help you if we ask
you for other information. If you have any questions about the rules for
You are not required to provide the information requested on a form filing and giving information, please call or visit any Internal Revenue
that is subject to the Paperwork Reduction Act unless the form displays Service office.
a valid OMB control number. Books or records relating to a form or its
instructions must be retained as long as their contents may become The average time and expenses required to complete and file this
material in the administration of any Internal Revenue law. Generally, tax form will vary depending on individual circumstances. For the estimated
returns and return information are confidential, as stated in Code section averages, see the instructions for your income tax return.
6103. If you have suggestions for making this package simpler, we would be
We may disclose the information to the Department of Justice for civil happy to hear from you. See the instructions for your income tax return.
and criminal litigation and to other federal agencies, as provided by law.

-13- Form 1040-ES (2026)
Need to make a payment?
Save time by paying online. Paying
online is convenient and secure.
The IRS offers easy ways to electronically pay your taxes.
Use Your Pay by Pay by
Online Account Bank Account Card
(no fees) (no fees) (processing fees apply)

• Go to www.irs.gov/Account to login • Use Direct Pay online to make an • Pay online or by phone.
and make a payment. individual tax payment from your
checking or savings account without • When e-filing pay through tax
• Make a tax payment online directly registration. preparation software.
from your checking or savings account.
• Register for the Electronic Federal Tax • Processing fees go to a payment
• View your balance, payment plan Payment System (EFTPS) to make processor and limits apply. The IRS
details and options, digital copies of one-time or recurring payments from does not receive any fees.
certain notices, and more. your checking or savings account.
• When you e-file with tax software or a
tax professional, you can schedule an
electronic funds withdrawal (EFW).

Go to www.irs.gov/Payments for more details or to make a payment.

Separate here.

1040-ES
2026 Estimated Tax Payment
4
Form

Department of the Treasury
Internal Revenue Service Voucher OMB No. 1545-0074
Calendar year—Due Jan. 15, 2027
File only if you are making a payment of estimated tax by check or money order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your Amount of estimated tax you are paying
social security number and “2026 Form 1040-ES” on your check or money order. Do not send by check or
cash. Enclose, but do not staple or attach, your payment with this voucher. money order.

Your first name and middle initial Your last name Your social security number

Pay online at If joint payment, complete for spouse
www.irs.gov/ Spouse’s first name and middle initial Spouse’s last name Spouse’s social security number
Print or type

etpay

Simple. Address (number, street, and apt. no.)
Fast.
Secure.
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code

Foreign country name Foreign province/county Foreign postal code

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions. Form 1040-ES (2026) Created 2/12/26
-14-
1040-ES
2026 Estimated Tax Payment
3
Form
Department of the Treasury
Internal Revenue Service Voucher OMB No. 1545-0074
Calendar year—Due Sept. 15, 2026
File only if you are making a payment of estimated tax by check or money order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your Amount of estimated tax you are paying
social security number and “2026 Form 1040-ES” on your check or money order. Do not send by check or
cash. Enclose, but do not staple or attach, your payment with this voucher. money order.

Your first name and middle initial Your last name Your social security number

Pay online at If joint payment, complete for spouse
www.irs.gov/ Spouse’s first name and middle initial Spouse’s last name Spouse’s social security number
Print or type

etpay

Simple. Address (number, street, and apt. no.)
Fast.
Secure.
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code

Foreign country name Foreign province/county Foreign postal code

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

Separate here.

1040-ES
2026 Estimated Tax Payment
2
Form

Department of the Treasury
Internal Revenue Service Voucher OMB No. 1545-0074
Calendar year—Due June 15, 2026
File only if you are making a payment of estimated tax by check or money order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your Amount of estimated tax you are paying
social security number and “2026 Form 1040-ES” on your check or money order. Do not send by check or
cash. Enclose, but do not staple or attach, your payment with this voucher. money order.

Your first name and middle initial Your last name Your social security number

Pay online at If joint payment, complete for spouse
www.irs.gov/ Spouse’s first name and middle initial Spouse’s last name Spouse’s social security number
Print or type

etpay

Simple. Address (number, street, and apt. no.)
Fast.
Secure.
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code

Foreign country name Foreign province/county Foreign postal code

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

Separate here.

1040-ES
2026 Estimated Tax
Payment
1
Form

Department of the Treasury
Internal Revenue Service Voucher OMB No. 1545-0074
Calendar year—Due April 15, 2026
File only if you are making a payment of estimated tax by check or money order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your Amount of estimated tax you are paying
social security number and “2026 Form 1040-ES” on your check or money order. Do not send by check or
cash. Enclose, but do not staple or attach, your payment with this voucher. money order.

Your first name and middle initial Your last name Your social security number

Pay online at If joint payment, complete for spouse
www.irs.gov/ Spouse’s first name and middle initial Spouse’s last name Spouse’s social security number
Print or type

etpay

Simple. Address (number, street, and apt. no.)
Fast.
Secure.
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code

Foreign country name Foreign province/county Foreign postal code

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions. Form 1040-ES (2026)
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