Estimated Tax for Individuals

Agency decision

Ask Donna

What actually matters in this document.

Text

2026

Form 1040-ES

Estimated Tax for Individuals

Purpose of This Package

Use Form 1040-ES to figure and pay your estimated tax

for 2026.

Estimated tax is the method used to pay tax on income

that isn’t subject to withholding (for example, earnings

from self-employment, including gig economy work,

interest, dividends, rents, alimony, etc.). In addition, if you

don’t elect voluntary withholding, you should make

estimated tax payments on other taxable income, such as

unemployment compensation and the taxable part of your

social security benefits.

Preprinted vouchers. If you made estimated tax

payments for 2025, this package may contain vouchers

that are preprinted with your name, address, and SSN.

If your name or SSN isn’t correct, make the

TIP necessary changes on the vouchers. Cross out

the name and SSN of a deceased or divorced

spouse.

Change of address. If your address has changed, file

Form 8822, to update your record.

Future developments. For the latest information about

developments related to Form 1040-ES and its

instructions, such as legislation enacted after they were

published, go to IRS.gov/Form1040ES.

Who Must Make Estimated Tax

Payments

The estimated tax rules apply to:

• U.S. citizens and resident aliens;

• Residents of Puerto Rico, the U.S. Virgin Islands,

Guam, the Commonwealth of the Northern Mariana

Islands, and American Samoa; and

• Nonresident aliens (use Form 1040-ES (NR)).

General Rule

In most cases, you must pay estimated tax for 2026 if both

of the following apply.

1. You expect to owe at least $1,000 in tax for 2026,

after subtracting your withholding and refundable credits.

2. You expect your withholding and refundable credits

to be less than the smaller of:

a. 90% of the tax to be shown on your 2026 tax return,

b. 100% of the tax shown on your 2025 tax return. Your

2025 tax return must cover all 12 months.

Note: These percentages may be different if you have

income from farming or fishing or are a higher income

taxpayer. See Special Rules, later.

Feb 12, 2026

Exception. You don’t have to pay estimated tax for 2026

if you were a U.S. citizen or resident alien for all of 2025

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

zero or you didn’t have to file an income tax return.

Special Rules

There are special rules for those who have income from

farming and fishing, for certain household employers, and

for certain higher income taxpayers.

Farming and fishing. If at least two-thirds of your gross

income for 2025 or 2026 is from farming or fishing,

substitute 662/3% for 90% in (2a) under General Rule.

Household employers. When estimating the tax on your

2026 tax return, include your household employment

taxes if either of the following applies.

• You will have federal income tax withheld from wages,

pensions, annuities, gambling winnings, or other income.

• You would be required to make estimated tax payments

to avoid a penalty even if you didn’t include household

employment taxes when figuring your estimated tax.

Higher income taxpayers. If your adjusted gross

income (AGI) for 2025 was more than $150,000 ($75,000

if your filing status for 2026 is married filing separately),

substitute 110% for 100% in (2b) under General Rule,

earlier. If at least two-thirds of your gross income for 2025

or 2026 is from farming or fishing, this rule doesn’t apply.

Increase Your Withholding

If you also receive salaries and wages, you may be able to

avoid having to make estimated tax payments on your

other income by asking your employer to take more tax out

of your earnings. To do this, file a new Form W-4,

Employee’s Withholding Certificate, with your employer.

Generally, if you receive a pension or annuity, you can

use Form W-4P, Withholding Certificate for Periodic

Pension or Annuity Payments, to start or change your

withholding from these payments.

You can also choose to have federal income tax

withheld from certain government payments (see Form

W-4V, Voluntary Withholding Request) or from

nonperiodic payments and eligible rollover distributions

(see Form W-4R, Withholding Certificate for Nonperiodic

Payments and Eligible Rollover Distributions).

You can use the Tax Withholding Estimator at

TIP IRS.gov/W4App to determine whether you need to

have your withholding increased or decreased.

Additional Information You May Need

You can find most of the information you will need in Pub.

505, Tax Withholding and Estimated Tax, and in the 2025

Instructions for Form 1040.

Form 1040-ES (2026) Catalog Number 11340T

Department of the Treasury Internal Revenue Service www.irs.gov

For details on how to get forms and publications, see

the instructions for the 2025 Form 1040 and 1040-SR.

What’s New

In figuring your 2026 estimated tax, be sure to consider

the following.

Standard deduction amount increased. For 2026, the

standard deduction amount has been increased for all

filers. If you don’t itemize your deductions, you can take

the 2026 standard deduction listed in the following chart

for your filing status.

IF your 2026 filing status is...

$32,200

Head of household

$24,150

Single or Married filing separately

$16,100

However, if you can be claimed as a dependent on

another person’s 2026 return, your standard deduction is

the greater of:

• $1,350, or

• Your earned income plus $450 (up to the standard

deduction amount).

Your standard deduction is increased by the following

amount if, at the end of 2026, you are:

• An unmarried individual (single or head of household)

and are:

65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . .

65 or older and blind . . . . . . . . . . . . . . . . . . . . . . .

$2,050

$4,100

• A married individual (filing jointly or separately) or a

qualifying surviving spouse and are:

65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . .

$1,650

65 or older and blind . . . . . . . . . . . . . . . . . . . . . . .

$3,300

Both spouses 65 or older . . . . . . . . . . . . . . . . . . . .

$3,300*

Both spouses 65 or older and blind . . . . . . . . . . . . . .

$6,600*

* Only if married filing jointly. If married filing separately, these

amounts do not apply.

Your standard deduction is zero if (a) your spouse

itemizes on a separate return, or (b) you were a

CAUTION dual-status alien and you do not elect to be taxed

as a resident alien for 2026.

Social security tax. For 2026, the maximum amount of

earned income (wages and net earnings from

self-employment) subject to the social security tax is

$184,500.

Additional child tax credit amount. For 2026, the

maximum additional child tax credit amount is $1,700 for

each qualifying child.

Adoption credit or exclusion. For 2026, the maximum

adoption credit or exclusion for employer-provided

adoption benefits has increased to $17,670. In order to

Changes to QBID. Recent legislation made the qualified

business income deduction (QBID) permanent. In

addition, beginning in 2026, if you have a minimum of

$1,000 in total qualified business income from an active

trade or business, you may be able to claim a minimum

QBID of $400. Also, the phase-in range for taxpayers who

are married filing jointly will increase to $150,000 and to

$75,000 for all other filing statuses.

Casualty loss deduction made permanent and expanded. The deduction for certain personal casualty

losses has been made permanent. In addition, beginning

in 2026, a personal casualty loss deduction can also

include losses associated with a state-declared disaster.

For more information, see the Instructions for Form 4684

and Pub. 547.

THEN your standard

deduction is...

Married filing jointly or

Qualifying surviving spouse

claim either the credit or exclusion, your modified adjusted

gross income must be less than $305,080. For 2026, up to

$5,120 of the adoption credit is now refundable. The

refundable portion is determined per child.

Deduction for educator expenses. Beginning in 2026,

if you are an eligible educator with qualifying expenses,

you may be able to claim a deduction for those expenses

on Form 1040, Schedule 1, as well as an itemized

deduction on Schedule A (Form 1040). You will take the

deduction on Schedule 1 (Form 1040) and then determine

the amount of any itemized deduction you can take on

Schedule A. The type of expenses that qualify for each

deduction is slightly different.

Limit on itemized deductions. For 2026, your overall

itemized deductions may be reduced. If your taxable

income is more than the following amounts, your itemized

deductions will be reduced by 5.4% of the lesser of (1)

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

spouse,

• $640,600 if Head of household or Single, or

• $384,350 if Married filing separately.

The limitation will be applied after any other applicable

limitations on your itemized deductions and will not apply

when figuring any QBID.

Moving expense deduction for members of the intelligence community. Beginning in 2026, in addition to

members of the Armed Forces, members of the

intelligence community may be able to deduct their

moving expenses on Schedule 1 (Form 1040). For more

information, see the instructions for Schedule 1 (Form

1040).

Limitation on deductible gambling losses. Beginning

in 2026, your gambling loss deduction on Schedule A

(Form 1040) will be limited to 90% of your gambling

winnings.

Changes to the child and dependent care credit. For

2026, recent legislation has enhanced the credit for

qualifying child and dependent care expenses paid for the

care of an eligible child. The credit amount remains

$3,000 ($6,000 for two or more qualifying children) but the

maximum credit rate has increased from 35% to 50% of

your qualifying expenses.

Form 1040-ES (2026)

Charitable contribution deductions for non-itemizers.

Beginning in 2026, you can claim a deduction for cash

contributions made to eligible tax-exempt organizations.

You don’t have to itemize to take the deduction. The

maximum deduction is $1,000 ($2,000 for married filing

jointly) with certain other limitations.

Charitable deduction floor for itemized deductions.

Beginning in 2026, if you itemize, you can only deduct

charitable contributions that are more than 0.5% of your

adjusted gross income. Any amount that falls under the

0.5% floor will not be deductible. This limitation is in

addition to the overall limit on itemized deductions. Any

amount that you can’t claim as a deduction will be added

to any charitable contribution carryover amount and you

may be able to claim those amounts in a future year.

Expiration of certain credits. The following credits have

expired and you can no longer claim them on your return

in 2026.

• Credit for new clean vehicles.

• Credit for previously owned clean vehicles.

• Credit for commercial clean vehicles.

• Credit for energy efficient home improvements.

• Credit for residential clean energy systems.

The credit for alternative refueling property expires in

2026 for property acquired and placed in service after

June 30, 2026.

SSN required for education credits. Beginning in

2026, a valid social security number issued before the due

date of the return (including extensions) is required in

order to be eligible to claim the American Opportunity

Credit and Lifetime Learning Credit. If you are claiming the

American Opportunity Credit, you must include the EIN of

the institution to which you paid qualified tuition and

related expenses on Form 8863.

Changes to the premium tax credit. Beginning in

2026, the following changes apply to the premium tax

credit.

• If your household income is more than 400% of the

federal poverty line, you are no longer eligible for the

premium tax credit.

• There is no longer a limit on the amount you will have to

pay back if you received too much in advanced credit; this

is true even if your household income is less than 400% of

the federal poverty line.

Changes to information returns for qualified tips. If

you received qualified tips in 2026, these tips should be

reported to you as follows.

• Form W-2, box 12, code “TP.”

• Form 1099-MISC, box 13a.

• Form 1099-NEC, box 1b.

• Form 1099-K, box 1c.

The Treasury Tipped Occupation Code(s) for the

occupation in which you earned the qualified tips should

be reported to you as follows.

• Form W-2, box 14b.

• Form 1099-MISC, box 13b.

• Form 1099-NEC, box 1c.

• Form 1099-K, box 1d.

Form 1040-ES (2026)

You can use this information when figuring your 2026

deduction for qualified tips on Schedule 1-A (Form 1040).

Also, see IRS.gov/TippedOccupations.

Changes to information returns for qualified overtime. If you received qualified overtime in 2026, the

amount should be reported to you as follows:

• Form W-2, box 12, code “TT.”

• Form 1099-MISC, box 14.

• Form 1099-NEC, box 1d.

You can use this information when figuring your 2026

deduction for qualified overtime on Form 1040, Schedule

1-A.

Increase in threshold for backup withholding.

Beginning in 2026, the amount of winnings subject to

backup withholding and information reporting has

increased. If you have winnings of at least $2,000 from

bingo or slot machines, keno, and certain other gambling

winnings, the payer will withhold a flat 24%.

Reminders

Trump account and new Form 4547. Recent legislation

allows parents, guardians, and other authorized

individuals to elect to establish a new type of individual

retirement account, called a Trump account, for the

exclusive benefit of certain children. If the child was born

after 2024 and before 2029, is a U.S. citizen, and meets

certain other requirements, the authorized individual may

also elect to receive a $1,000 pilot program contribution to

the child’s Trump account. Both elections can be made on

Form 4547, which can be filed at the same time as the

authorized individual’s 2026 income tax return. For more

information on Trump accounts, and to learn how to make

these elections, see Form 4547 and its instructions.

Expired individual taxpayer identification number

(ITIN) and renewal. If you have an ITIN that you haven’t

included on a tax return in the last 3 consecutive years, it

may be expired and you may need to renew it. If your ITIN

has expired and you don’t have an SSN, you can make

estimated tax payments before you renew your ITIN. To

renew your ITIN, and for more information, see the

Instructions for Form W-7.

Advance payments of the premium tax credit. If you

buy health care insurance through the Health Insurance

Marketplace, you may be eligible for advance payments of

the premium tax credit to help pay for your insurance

coverage. Receiving too little or too much in advance will

affect your refund or balance due. Promptly report

changes in your income or family size to your

Marketplace. See Form 8962 and its instructions for more

information.

No tax on tips. You may be eligible to take a deduction

for qualified tips paid to you in 2026. You can’t deduct

more than $25,000 of those tips. Your deduction will be

limited if your modified adjusted gross income is more

than $150,000 ($300,000 if married filing jointly). To be

eligible, you and/or your spouse who received the tips

must have a valid SSN. If you are married, you must file a

joint return.

No tax on overtime. If you earned qualified overtime,

you may be eligible to deduct up to $12,500 ($25,000 if

married filing jointly) of your qualified overtime

compensation. Your deduction will be limited if your

modified adjusted gross income is more than $150,000

($300,000 if married filing jointly). To be eligible, you

and/or your spouse who received the overtime must have

a valid SSN. If you are married, you must file a joint return.

No tax on car loan interest. If you paid or accrued

qualified passenger vehicle loan interest in 2026 on a

vehicle you purchased after 2024 for personal use, you

may be eligible to deduct up to $10,000 of that interest.

Your deduction will be limited if your modified adjusted

gross income is more than $100,000 ($200,000 if married

filing jointly).

Enhanced deduction for seniors. If you were born

before January 2, 1962, you may be eligible for an

enhanced deduction for seniors. Your deduction will be

limited if your modified adjusted gross income is more

than $75,000 ($150,000 if married filing jointly). To be

eligible, you and/or your spouse must have a valid SSN. If

you are married, you must file a joint return. The maximum

amount of the deduction is $6,000 ($12,000 if both

spouses are eligible).

State and local tax deduction increased. The overall

limit on the deduction for state and local income, sales,

and property taxes has increased to $40,000 ($20,000 if

married filing separately). The overall limit is reduced if

your modified adjusted gross income is more than

$500,000 ($250,000 if married filing separately) but will

not be reduced below $10,000 ($5,000 if married filing

separately). For more information, see the Instructions for

Schedule A (Form 1040).

Changes to the child tax credit and additional child

tax credit. To be eligible to claim the child tax credit

(CTC) or additional child tax credit (ACTC), you must have

a valid SSN, which means it must be valid for employment

and issued before the due date of your return (including

extensions). If you are filing a joint return, only one spouse

is required to have a valid SSN in order to be eligible for

the CTC and ACTC. The other spouse must have either an

SSN or ITIN, and it must have been issued on or before

the due date of the return (including extensions).

Changes to the adoption credit. In addition to a portion

of the adoption credit being refundable, Indian tribal

governments now have parity with state governments in

determinations of special needs adoptions.

Election to pay tax on farmland sale or exchange in

installments. If you sold or exchanged qualified farmland

to a qualified farmer, you can elect to pay the net income

tax liability on the sale or exchange in four equal

installments. For more information, see Form 1062 and its

instructions.

Relief from additions to tax for underpayments applicable to an election made under section 1062. The

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

I.R.B. 307, available at IRS.gov/irb/

2026-02_IRB#NOT-2026-3.

Form 1040-SS filers. The Estimated Tax Worksheet for

filers of Form 1040-SS is included on Form 1040-ES.

Access Your Online Account

Go to IRS.gov/Account to securely access information

about your federal tax account.

• View the amount you owe and a breakdown by tax year.

• See payment plan details or apply for a new payment

plan.

• Make a payment or view 5 years of payment history and

any pending or scheduled payments.

• Access your tax records, including key data from your

most recent tax return, and transcripts.

• View digital copies of select notices from the IRS.

• Approve or reject authorization requests from tax

professionals.

How To Figure Your Estimated Tax

You will need:

• The 2026 Estimated Tax Worksheet;

• The Instructions for the 2026 Estimated Tax Worksheet;

• The 2026 Tax Rate Schedules; and

• Your 2025 tax return and instructions to use as a guide

to figuring your income, deductions, and credits (but be

sure to consider the items listed under What's New,

earlier).

Matching estimated tax payments to income. If you

receive your income unevenly throughout the year (for

example, because you operate your business on a

seasonal basis or you have a large capital gain late in the

year), you may be able to lower or eliminate the amount of

your required estimated tax payment for one or more

periods by using the annualized income installment

method. See chapter 2 of Pub. 505 for details.

Changing your estimated tax. To amend or correct your

estimated tax, see How To Amend Estimated Tax

Payments, later.

You can’t make joint estimated tax payments if you

or your spouse is a nonresident alien, you are

CAUTION separated under a decree of divorce or separate

maintenance, or you and your spouse have different tax

years.

Additionally, individuals who are in registered domestic

partnerships, civil unions, or other similar formal

relationships that aren’t marriages under state law cannot

make joint estimated tax payments. These individuals can

take credit only for the estimated tax payments that they

made.

Payment Due Dates

You can pay all of your estimated tax by April 15, 2026, or

in four equal amounts by the dates shown below.

Form 1040-ES (2026)

1st payment . . . . . . . . . . . . . . . . .

2nd payment . . . . . . . . . . . . . . . .

3rd payment . . . . . . . . . . . . . . . . .

4th payment . . . . . . . . . . . . . . . . .

April 15, 2026

June 15, 2026

Sept. 15, 2026

Jan. 15, 2027*

* You don’t have to make the payment due January 15,

2027, if you file your 2026 tax return by February 1, 2027,

and pay the entire balance due with your return.

If you mail your payment and it is postmarked by the

due date, the date of the U.S. postmark is considered the

date of payment. If your payments are late or you didn’t

pay enough, you may be charged a penalty for

underpaying your tax. See When a Penalty Is Applied,

later.

Recent clarification to the U.S. Postal Service

(USPS) postmark rules makes clear that for

CAUTION purposes of the “timely mailing treated as timely

filing/paying” rule for tax returns and payments, the

postmarked date of a return/payment is the date the return

is processed at a facility. This date may or may not be the

date you drop your payment off in the mailbox or at a

USPS location.

You can make more than four estimated tax

TIP payments. To do so, make a copy of one of your

unused estimated tax payment vouchers, fill it in,

and mail it with your payment. If you make more than four

payments, to avoid a penalty, make sure the total of the

amounts you pay during a payment period is at least as

much as the amount required to be paid by the due date

for that period. For other payment methods, see How To

Pay Estimated Tax, later.

No income subject to estimated tax during first payment period. If, after March 31, 2026, you have a large

change in income, deductions, additional taxes, or credits

that requires you to start making estimated tax payments,

you should figure the amount of your estimated tax

payments by using the annualized income installment

method, explained in chapter 2 of Pub. 505. If you use the

annualized income installment method, file Form 2210,

including Schedule AI, with your 2026 tax return even if no

penalty is owed.

Farming and fishing. If at least two-thirds of your gross

income for 2025 or 2026 is from farming or fishing, you

can do one of the following.

• Pay all of your estimated tax by January 15, 2027.

• File your 2026 Form 1040 or 1040-SR by March 1,

2027, and pay the total tax due. In this case, 2026

estimated tax payments aren’t required to avoid a penalty.

Fiscal year taxpayers. You are on a fiscal year if your

12-month tax period ends on any day except December

31. Due dates for fiscal year taxpayers are the 15th day of

the 4th, 6th, and 9th months of your current fiscal year and

the 1st month of the following fiscal year. If any payment

date falls on a Saturday, Sunday, or legal holiday, use the

next business day. See Pub. 509, Tax Calendars, for a list

of all legal holidays.

Form 1040-ES (2026)

Name Change

If you changed your name because of marriage, divorce,

etc., and you made estimated tax payments using your

former name, attach a statement to the front of your 2026

paper tax return. On the statement, show all of the

estimated tax payments you (and your spouse, if filing

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

Security Administration office before filing your 2026 tax

return. This prevents delays in processing your return and

issuing refunds. It also safeguards your future social

security benefits. For more details, call the Social Security

Administration at 800-772-1213 (TTY/TDD

800-325-0778).

How To Amend Estimated Tax

Payments

To change or amend your estimated tax payments,

refigure your total estimated tax payments due (see the

2026 Estimated Tax Worksheet). Then, to figure the

payment due for each remaining payment period, see

Amended estimated tax in chapter 2 of Pub. 505. If an

estimated tax payment for a previous period is less than

one-fourth of your amended estimated tax, you may owe a

penalty when you file your return.

When a Penalty Is Applied

In some cases, you may owe a penalty when you file your

return. The penalty is imposed on each underpayment for

the number of days it remains unpaid. A penalty may be

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

amount.

The penalty may be waived under certain conditions.

See the Instructions for Form 2210 for details.

How To Pay Estimated Tax

Pay Online

Paying online is convenient and secure and helps make

sure we get your payments on time. To pay your taxes

online or for more information, go to IRS.gov/

ModernPayments.

Once you are issued a social security number, use it

when paying your estimated taxes online. Use your SSN

even if your SSN does not authorize employment or if you

have been issued an SSN that authorizes employment

and you lose your employment authorization. An ITIN will

not be issued to you once you have been issued an SSN.

If you received your SSN after previously using an ITIN,

stop using your ITIN. Use your SSN instead.

Payments of U.S. tax must be remitted to the IRS in

U.S. dollars. Digital assets are not accepted.

You can pay using any of the following methods.

• Your Online Account. You can make tax payments

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.

• IRS Direct Pay. For online transfers directly from your

checking or savings account at no cost to you, go to

IRS.gov/Payments.

• Debit Card, Credit Card, or Digital Wallet. To pay by

debit or credit card or digital wallet, go to IRS.gov/

Payments. A fee is charged by these service providers.

You can also pay by phone with a debit or credit card. See

Debit or credit card under Pay by Phone, later.

• Electronic Funds Withdrawal (EFW). EFW is an

integrated e-file/e-pay option offered when filing your

federal taxes electronically using tax preparation software,

through a tax professional, or the IRS at IRS.gov/

Payments.

• Online Payment Agreement. If you can’t pay in full by

the due date of your tax return, you can apply for an online

monthly installment agreement at IRS.gov/OPA. Once you

complete the online process, you will receive immediate

notification of whether your agreement has been

approved. A user fee is charged.

Electronic Federal Tax Payment System (EFTPS)

Allows you to pay your taxes online or by phone directly

from your checking or savings account. There is no fee for

this service, but you must be enrolled. See EFTPS under

Pay by Phone, later.

Pay by Phone

Paying by phone is another safe and secure method of

paying electronically. Use one of the following methods:

(1) call one of the debit or credit card service providers, or

(2) the Electronic Federal Tax Payment System (EFTPS)

to pay directly from your checking or savings account.

Debit or credit card. Call one of our service providers.

Each charges a fee that varies by provider, card type, and

payment amount.

ACI Payments, Inc.

888-UPAY-TAXTM (888-872-9829)

fed.acipayonline.com

Link2Gov Corporation

888-PAY-1040TM (888-729-1040)

www.PAY1040.com

EFTPS. To get more information about EFTPS, visit

EFTPS.gov or call 800-555-4477. To contact EFTPS using

Telecommunications Relay Services (TRS) for people who

are deaf, hard of hearing, or have a speech disability, dial

711 and then provide the TRS assistant the 800-555-4477

number above or 800-733-4829. Additional information

about EFTPS is also available in Pub. 966.

Mobile Device

To pay through your mobile device, download the IRS2Go

app.

Pay by Cash

You can pay your taxes in cash. To find out about the

different cash payment methods, go to IRS.gov/PayCash.

Don’t send cash payments through the mail.

Pay by Check or Money Order Using the

Estimated Tax Payment Voucher

Before submitting a payment through the mail using the

estimated tax payment voucher, please consider

alternative methods. One of our safe, quick, and easy

online payment options might be right for you.

If you choose to mail in your payment, there is a

separate estimated tax payment voucher for each due

date. The due date is shown in the upper-right corner.

Complete and send in the voucher only if you are making

a payment by check or money order. If you and your

spouse plan to file separate returns, file separate

vouchers instead of a joint voucher.

To complete the voucher, do the following.

• Print or type your name, address, and SSN in the space

provided on the estimated tax payment voucher. Enter

your SSN even if your SSN does not authorize

employment or if you have been issued an SSN that

authorizes employment and you lose your employment

authorization. If you have an ITIN, enter it wherever your

SSN is requested. An ITIN will not be issued to you once

you have been issued an SSN. If you received your SSN

after previously using an ITIN, stop using your ITIN. Use

your SSN instead. If filing a joint voucher, also enter your

spouse’s name and SSN. List the names and SSNs in the

same order on the joint voucher as you will list them on

your joint return.

• Enter in the box provided on the estimated tax payment

voucher only the amount you are sending in by check or

money order. When making payments of estimated tax, be

sure to take into account any 2025 overpayment that you

choose to credit against your 2026 tax, but don’t include

the overpayment amount in this box.

• Make your check or money order payable to “United

States Treasury.” Don’t send cash. To help process your

payment accurately, enter the amount on the right side of

the check like this: $ XXX.XX. Don’t use dashes or lines

(for example, don’t enter “$ XXX—” or “$ XXX xx/100”).

• Enter “2026 Form 1040-ES” and your SSN on your

check or money order. If you are filing a joint estimated tax

payment voucher, enter the SSN that you will show first on

your joint return.

• Enclose, but don’t staple or attach, your payment with

the estimated tax payment voucher.

Notice to taxpayers presenting checks. When you

provide a check as payment, you authorize us either to

use information from your check to make a one-time

electronic funds transfer from your account or to process

the payment as a check transaction. When we use

information from your check to make an electronic funds

transfer, funds may be withdrawn from your account as

soon as the same day we receive your payment, and you

will not receive your check back from your financial

institution.

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

more. If you are sending $100 million or more by check,

you will need to spread the payment over 2 or more

checks with each check made out for an amount less than

$100 million. This limit doesn’t apply to other methods of

payment (such as electronic payments). Please consider

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,

California, Colorado,

Florida, Georgia, Hawaii,

Idaho, Kansas, Louisiana,

Michigan, Mississippi,

Montana, Nebraska,

Nevada, New Mexico,

North Carolina, North

Dakota, Ohio, Oregon,

Pennsylvania, South

Carolina, South Dakota,

Tennessee, Texas, Utah,

Washington, Wyoming

Internal Revenue Service

P.O. Box 1300

Charlotte, NC 28201-1300

A foreign country,

American Samoa, or

Puerto Rico (or are

excluding income under

Internal Revenue Code

933), or use an APO or

FPO address, or file

Form 2555 or 4563, or

are a dual-status alien or

nonpermanent resident

of Guam or the U.S.

Virgin Islands

Internal Revenue Service

P.O. Box 1303

Charlotte, NC 28201-1303

Arkansas, Connecticut,

Delaware, District of

Columbia, Illinois, Indiana,

Iowa, Kentucky, Maine,

Maryland, Massachusetts,

Minnesota, Missouri, New

Hampshire, New Jersey,

New York, Oklahoma,

Rhode Island, Vermont,

Virginia, West Virginia,

Wisconsin

Internal Revenue Service

P.O. Box 931100

Louisville, KY 40293-1100

Guam:

Bona fide residents*

Department of

Revenue and Taxation

Government of Guam

P.O. Box 23607

GMF, GU 96921

U.S. Virgin Islands:

Bona fide residents*

Virgin Islands Bureau

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

Tax Worksheet

If you file Form 1040-SS, use the 2026 Estimated

Tax Worksheet for Filers of Form 1040-SS.

CAUTION

Line 1. Adjusted gross income. When figuring the

adjusted gross income you expect in 2026, be sure to

Form 1040-ES (2026)

consider the items listed under What’s New, earlier. For

more details on figuring your AGI, see Expected

AGI—Line 1 in chapter 2 of Pub. 505.

If you are self-employed, be sure to take into account

the deduction for self-employment tax. Use the 2026

Self-Employment Tax and Deduction Worksheet for Lines

1 and 9 of the Estimated Tax Worksheet to figure the

amount to subtract when figuring your expected AGI. This

worksheet will also give you the amount to enter on line 9

of your estimated tax worksheet.

Line 7. Credits. See the 2025 Form 1040 or 1040-SR,

line 19, and Schedule 3 (Form 1040), lines 1 through 6z,

and the related instructions for the types of credits

allowed.

When figuring your credits, keep in mind the

following credits can’t be claimed in 2026.

CAUTION

• Credit for new clean vehicles.

• Credit for previously owned clean vehicles.

• Credit for commercial clean vehicles.

• Credit for energy efficient home improvements.

• Credit for residential clean energy systems.

The credit for alternative refueling property expires in 2026

for property acquired and placed in service after June 30,

2026.

Line 9. Self-employment tax. If you and your spouse

make joint estimated tax payments and both of you have

self-employment income, figure the self-employment tax

for each of you separately. Enter the total on line 9. When

estimating your 2026 net earnings from self-employment,

be sure to use only 92.35% (0.9235) of your total net profit

from self-employment.

Line 10. Other taxes. Use the 2025 Instructions for Form

1040 to determine if you expect to owe, for 2026, any of

the taxes that would have been entered on your 2025

Schedule 2 (Form 1040), line 8 through 12, 14 through

17z, and line 19 (see Exception 2, later). On line 10, enter

the total of those taxes, subject to the following two

exceptions.

Exception 1. Include household employment taxes

from Schedule 2 (Form 1040), line 9, on this line only if:

• You will have federal income tax withheld from wages,

pensions, annuities, gambling winnings, or other income;

• You would be required to make estimated tax payments

(to avoid a penalty) even if you didn’t include household

employment taxes when figuring your estimated tax.

If you meet either of the above, include the total of your

household employment taxes on line 10.

Exception 2. Because the following taxes are not

required to be paid until the due date of your income tax

(not including extensions), do not include them on line 10.

• Uncollected social security, Medicare tax, or RRTA tax

on tips or group-term life insurance (Schedule 2, line 13).

• Recapture of federal mortgage subsidy (Schedule 2,

line 17b).

• 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).

• Look-back interest under section 167(g) or 460(b)

(Schedule 2, line 17n).

Additional Medicare Tax. For information about the

Additional Medicare Tax, see the Instructions for Form

8959.

Net Investment Income Tax (NIIT). For information

about the Net Investment Income Tax, see the Instructions

for Form 8960.

Line 12b. Prior year’s tax. Enter the 2025 tax you figure

according to the instructions in Figuring your 2025 tax,

unless you meet one of the following exceptions.

• If the AGI shown on your 2025 return is more than

$150,000 ($75,000 if married filing separately for 2026),

enter 110% of your 2025 tax as figured next.

Note: If at least two-thirds of your gross income for

2025 was from farming or fishing, this doesn’t apply.

• If you will file a joint return for 2026 but you didn’t file a

joint return for 2025, add the tax shown on your 2025

return to the tax shown on your spouse’s 2025 return and

enter the total on line 12b.

• If you filed a joint return for 2025 but you will not file a

joint return for 2026, first figure the tax both you and your

spouse would have paid had you filed separate returns for

2025 using the same filing status as for 2026. Then

multiply the tax on the joint return by a fraction, the

numerator being the tax you would have paid had you filed

a separate return, over the total tax you and your spouse

would have paid had you filed separate returns. Enter this

amount on line 12b.

• If you didn’t file a return for 2025 or your 2025 tax year

was less than 12 full months, don’t complete line 12b.

Instead, enter the amount from line 12a on line 12c.

Figuring your 2025 tax. Use the following instructions

to figure your 2025 tax.

The tax shown on your 2025 Form 1040 or 1040-SR is

the amount on Form 1040 or 1040-SR, line 24, reduced

by:

1. Unreported social security and Medicare tax or

RRTA tax from Schedule 2 (Form 1040), lines 5 and 6;

2. Any tax included on Schedule 2 (Form 1040), line 8,

on excess contributions to an IRA, Archer MSA, Coverdell

education savings account, health savings account, ABLE

account, or on excess accumulations in qualified

retirement plans;

3. Amounts on Schedule 2 (Form 1040) as listed

under Exception 2, earlier; and

4. Any refundable credit amounts on Form 1040 or

1040-SR, lines 27a, 28, 29, and 30; and Schedule 3 (Form

1040), lines 9 and 12.

Form 1040-ES (2026)

2026 Self-Employment Tax and Deduction Worksheet for

Lines 1 and 9 of the Estimated Tax Worksheet

1a. Enter your expected income and profits subject to self-employment

tax* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Keep for Your Records

1a.

3. Multiply line 2 by 92.35% (0.9235) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Multiply line 3 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Social security tax maximum income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6. Enter your expected wages (if subject to social security tax or the 6.2%

portion of

tier 1 railroad retirement tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$184,500

9. Multiply line 8 by 12.4% (0.124) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. Add lines 4 and 9. Enter the result here and on line 9 of your 2026 Estimated Tax

Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.

10.

* 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)

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

Single

Schedule Z—Use if your 2026 filing status is

Head of household

If line 3

is:

If line 3

is:

The tax is:

Over—

But not

over—

12,400

50,400

105,700

201,775

256,225

640,600

$12,400

50,400

105,700

201,775

256,225

640,600

-----------

----------$1,240.00

5,800.00

17,966.00

41,024.00

58,448.00

192,979.25

of the

amount

over—

10%

12%

22%

24%

32%

35%

37%

12,400

50,400

105,700

201,775

256,225

640,600

The tax is:

Over—

But not

over—

17,700

67,450

105,700

201,750

256,200

640,600

$17,700

67,450

105,700

201,750

256,200

640,600

-----------

----------$1,770.00

7,740.00

16,155.00

39,207.00

56,631.00

191,171.00

of the

amount

over—

10%

12%

22%

24%

32%

35%

37%

Schedule Y-1— Use if your 2026 filing status is

Married filing jointly or Qualifying surviving spouse

Schedule Y-2—Use if your 2026 filing status is

Married filing separately

If line 3

is:

If line 3

is:

The tax is:

Over—

But not

over—

24,800

100,800

211,400

403,550

512,450

768,700

$24,800

100,800

211,400

403,550

512,450

768,700

---------

of the

amount

over—

----------$2,480.00

11,600.00

35,932.00

82,048.00

116,896.00

206,583.50

10%

12%

22%

24%

32%

35%

37%

24,800

100,800

211,400

403,550

512,450

768,700

17,700

67,450

105,700

201,750

256,200

640,600

The tax is:

Over—

But not

over—

12,400

50,400

105,700

201,775

256,225

384,350

$12,400

50,400

105,700

201,775

256,225

384,350

-----------

of the

amount

over—

--------$1,240.00

5,800.00

17,966.00

41,024.00

58,448.00

103,291.75

10%

12%

22%

24%

32%

35%

37%

12,400

50,400

105,700

201,775

256,225

384,350

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Household employment taxes and the Additional Medicare Tax . . . . . . . . . . . . . . . . .

3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Bona fide residents of Puerto Rico only, enter the amount of your additional child

tax credit (if any) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Subtract line 4 from line 3. If less than the sum of $1,000 and household

employment taxes, no payment is required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6a.

Multiple line 5 by 90% (66 2/3% for farming and fishing)

.........................

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) . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . .

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.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Form 1040-ES (2026)

6a.

6b.

6c.

2026 Estimated Tax Worksheet

Keep for Your Records

. .

Adjusted gross income you expect in 2026 (see instructions) . . . . . . . . . . . .

Deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• 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

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 . . . . . . . . . . . . . . . .

d Add lines 2a, 2b, and 2c . . . . . . . . . . . . . . . . . . . . . . . . . .

Subtract line 2d from line 1 . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . .

Alternative minimum tax from Form 6251 . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11a

Credits (see instructions). Do not include any income tax withholding on this line . . . . . . .

Subtract line 7 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . .

Self-employment tax (see instructions) . . . . . . . . . . . . . . . . . . . . .

Other taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . .

Add lines 8 through 10 . . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . .

11a

11b

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 .

Total 2026 estimated tax. Subtract line 11b from line 11a. If zero or less, enter -0-

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.

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) . . . . .

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.

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 . . . . . . . . . . . . . . . .

14a

Form 1040-ES (2026)

-12-

Payment

number

Record of Estimated Tax Payments (Farming, fishing, and fiscal

year taxpayers, see Payment Due Dates.)

Payment

due

date

4/15/2026

6/15/2026

9/15/2026

1/15/2027*

Total

(a) Amount

due

money order number, or

credit or debit card

confirmation number

(b) Date

paid

Keep for Your Records

(d) Amount paid

(do not include

any convenience fee)

(e) 2025

overpayment

credit applied

(f) Total amount

paid and credited

(add (d) and (e))

* 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

information to carry out the tax laws of the United States. We need it to

figure and collect the right amount of tax. Our legal right to ask for this

information is Internal Revenue Code section 6654, which requires that

you pay your taxes in a specified manner to avoid being penalized.

Additionally, sections 6001, 6011, and 6012(a) and their regulations

require you to file a return or statement for any tax for which you are

liable; section 6109 requires you to provide your identifying number.

Failure to provide this information, or providing false or fraudulent

information, may subject you to penalties.

You are not required to provide the information requested on a form

that is subject to the Paperwork Reduction Act unless the form displays

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

material in the administration of any Internal Revenue law. Generally, tax

returns and return information are confidential, as stated in Code section

6103.

We may disclose the information to the Department of Justice for civil

and criminal litigation and to other federal agencies, as provided by law.

We may disclose it to cities, states, the District of Columbia, and U.S.

commonwealths or territories to carry out their tax laws. We may also

disclose this information to other countries under a tax treaty, to federal

and state agencies to enforce federal nontax criminal laws, or to federal

law enforcement and intelligence agencies to combat terrorism.

If you do not file a return, do not give the information asked for, or

give fraudulent information, you may be charged penalties and be

subject to criminal prosecution.

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

filing and giving information, please call or visit any Internal Revenue

Service office.

The average time and expenses required to complete and file this

form will vary depending on individual circumstances. For the estimated

averages, see the instructions for your income tax return.

If you have suggestions for making this package simpler, we would be

happy to hear from you. See the instructions for your income tax return.

-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

Online Account

Pay by

Bank Account

Pay by

Card

(no fees)

(processing fees apply)

• Go to www.irs.gov/Account to login

and make a payment.

• Make a tax payment online directly

from your checking or savings account.

• View your balance, payment plan

details and options, digital copies of

certain notices, and more.

• Use Direct Pay online to make an

individual tax payment from your

checking or savings account without

registration.

• Pay online or by phone.

• Register for the Electronic Federal Tax

Payment System (EFTPS) to make

one-time or recurring payments from

your checking or savings account.

• Processing fees go to a payment

processor and limits apply. The IRS

does not receive any fees.

• When e-filing pay through tax

preparation software.

• 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.

Form

Separate here.

1040-ES

Department of the Treasury

Internal Revenue Service

2026 Estimated Tax

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

social security number and “2026 Form 1040-ES” on your check or money order. Do not send

cash. Enclose, but do not staple or attach, your payment with this voucher.

Your first name and middle initial

Simple.

Fast.

Secure.

OMB No. 1545-0074

Calendar year—Due Jan. 15, 2027

Amount of estimated tax you are paying

by check or

money order.

Your last name

Your social security number

Spouse’s last name

Spouse’s social security number

If joint payment, complete for spouse

Print or type

Pay online at

www.irs.gov/

etpay

Payment

Voucher

Spouse’s first name and middle initial

Address (number, street, and apt. no.)

City, town, or post office. If you have a foreign address, also complete spaces below.

Foreign country name

Foreign province/county

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

-14-

State

ZIP code

Foreign postal code

Form 1040-ES (2026) Created 2/12/26

Form

1040-ES

Department of the Treasury

Internal Revenue Service

2026 Estimated Tax

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

social security number and “2026 Form 1040-ES” on your check or money order. Do not send

cash. Enclose, but do not staple or attach, your payment with this voucher.

Your first name and middle initial

Simple.

Fast.

Secure.

OMB No. 1545-0074

Calendar year—Due Sept. 15, 2026

Amount of estimated tax you are paying

by check or

money order.

Your last name

Your social security number

Spouse’s last name

Spouse’s social security number

If joint payment, complete for spouse

Print or type

Pay online at

www.irs.gov/

etpay

Payment

Voucher

Spouse’s first name and middle initial

Address (number, street, and apt. no.)

City, town, or post office. If you have a foreign address, also complete spaces below.

Foreign country name

State

ZIP code

Foreign postal code

Foreign province/county

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

Form

Separate here.

1040-ES

Department of the Treasury

Internal Revenue Service

2026 Estimated Tax

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

social security number and “2026 Form 1040-ES” on your check or money order. Do not send

cash. Enclose, but do not staple or attach, your payment with this voucher.

Your first name and middle initial

Simple.

Fast.

Secure.

OMB No. 1545-0074

Calendar year—Due June 15, 2026

Amount of estimated tax you are paying

by check or

money order.

Your last name

Your social security number

Spouse’s last name

Spouse’s social security number

If joint payment, complete for spouse

Print or type

Pay online at

www.irs.gov/

etpay

Payment

Voucher

Spouse’s first name and middle initial

Address (number, street, and apt. no.)

City, town, or post office. If you have a foreign address, also complete spaces below.

Foreign country name

State

ZIP code

Foreign postal code

Foreign province/county

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

Form

Separate here.

1040-ES

Department of the Treasury

Internal Revenue Service

2026 Estimated Tax

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

social security number and “2026 Form 1040-ES” on your check or money order. Do not send

cash. Enclose, but do not staple or attach, your payment with this voucher.

Your first name and middle initial

Simple.

Fast.

Secure.

OMB No. 1545-0074

Calendar year—Due April 15, 2026

Amount of estimated tax you are paying

by check or

money order.

Your last name

Your social security number

Spouse’s last name

Spouse’s social security number

If joint payment, complete for spouse

Print or type

Pay online at

www.irs.gov/

etpay

Payment

Voucher

Spouse’s first name and middle initial

Address (number, street, and apt. no.)

City, town, or post office. If you have a foreign address, also complete spaces below.

Foreign country name

Foreign province/county

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

-15-

State

ZIP code

Foreign postal code

Form 1040-ES (2026)

THIS PAGE INTENTIONALLY LEFT BLANK

-16-

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.