Form 1040-ES, Estimated Tax for Individuals Instructions

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Provide your street address including number, street name, and apartment number (if applicable).

Enter the two-letter abbreviation for the state in your mailing address. Maximum 2 characters.

Enter the ZIP code corresponding to your address. Maximum length is 10 characters.

Enter the full street address including the number, street name, and apartment number if applicable.

Enter the city, town, or post office relevant to your address. If you have a foreign address, complete the additional spaces below.

Enter the two‐letter abbreviation for your state.

Enter your ZIP code. The value can include up to 10 characters if using the ZIP+4 format.

Indicate if you have a foreign address by entering the appropriate foreign designation. Provide the country name if necessary.

Enter the postal code for your foreign address, if applicable.

Enter the name of the state for your mailing address. This field accepts standard state information.

Enter the two‐letter abbreviation for the state where your address is located.

Enter the ZIP code for your address. Use the extended format if applicable (up to 10 characters).

Enter your full mailing address, including the street number, name, and apartment number if applicable.

Enter the city portion of your domestic mailing address.

Enter the two‐letter abbreviation for your state.

Enter your domestic ZIP code (up to 10 characters if ZIP+4 is used).

Enter the result of subtracting line 13 from line 12c (if the result is zero or less, enter 0).

Check this if the result of line 14a (line 12c minus line 13) is zero or less, meaning you do not have to make estimated tax payments. Fill only if 'Line 14a — Result of 12c − 13' Fill only if line 14a is zero or less.

Check this if the result of line 14a is greater than zero so you should continue to line 14b. Fill only if 'Line 14a — Result of 12c − 13' Fill only if line 14a is greater than zero.

Enter the result of subtracting line 13 from line 11c to determine if the amount is less than the threshold for required estimated payments. Fill only if 'No — Go to line 14b.' Fill only if 22 is 'No'.

Check this if the result of line 14b (line 11c minus line 13) is less than $1,000, meaning you do not have to make estimated tax payments. Fill only if 'Line 14b — Result of 11c − 13' Fill only if line 14b is less than $1,000.

Check this if the result of line 14b is $1,000 or more, meaning you must go to line 15 to calculate your required estimated payment. Fill only if 'Line 14b — Result of 11c − 13' Fill only if line 14b is $1,000 or more.

Enter the total amount for line 15, which represents your computed estimated tax payment.

If your address is in a foreign country, provide the full name of that country.

Provide the name of the foreign province or county, if applicable, for your address.

Enter the postal code for your foreign address.

Enter the name of the foreign country if your mailing address is outside the United States.

Enter the foreign province, county, or similar regional designation associated with your foreign address.

Enter the postal code used in the foreign address.

Enter the name of the foreign country applicable to your mailing address.

Enter the foreign province or county corresponding to your mailing address.

Enter the postal code for your foreign address.

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Enter the total adjusted gross income you expect to have in 2025.

Enter the estimated total of your deductions for 2025, either your itemized deductions or your standard deduction if you do not plan to itemize.

Enter the estimated amount of the qualified business income deduction you can claim for 2025.

Enter the sum of lines 2a and 2b to report your total deductions for 2025.

Enter the result of subtracting total deductions (line 2c) from adjusted gross income (line 1).

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This field corresponds to form field f11_20. Please refer to the form instructions for the specific information required.

This field corresponds to form field f11_22 and has a maximum length of 11 characters. Consult the instructions for guidance on what to enter.

This field’s purpose is unclear from its label. Consult the IRS Form 1040-ES instructions for guidance on how to complete this field.

This field appears to be an additional information field. Refer to the form instructions for details on the expected content.

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Enter the date corresponding to this estimated tax payment record in the payment voucher table.

Enter the estimated tax amount due for this payment.

Enter the date this payment was paid.

Enter the check or money order number, or the credit/debit card confirmation number for this payment.

Enter the amount you paid for this installment (do not include any convenience fee).

Enter any 2024 overpayment credit amount applied to this payment.

Enter the total amount paid and credited for this payment (sum of the amount paid and any overpayment credit). Fill only if 'Amount paid (d)', '2024 overpayment credit applied (e)' 5 and 6 are filled (all).

Voucher 2 – Payment Date: Specify the payment date for the second estimated tax voucher. Enter the date in the required MM/DD/YYYY format.

Enter the estimated tax amount due for this payment period.

Enter the date you made the payment for this installment.

Enter the check or money order number, or the credit/debit card confirmation number provided for this payment.

Enter the amount you paid for this installment, excluding any convenience fees.

Enter any 2024 overpayment credit amount that you applied toward this payment.

Enter the total amount paid and credited for this installment (the sum of the amount paid and any overpayment credit). Fill only if 'Amount paid (do not include convenience fee)', '2024 overpayment credit applied' 12 and 13 are filled (all).

This field is for the payment date in the second estimated payment record. Enter the date when the estimated tax payment was or will be made (typically in MM/DD/YYYY format).

Enter the amount due for the third estimated tax payment (payment 3).

Enter the date you paid the third estimated tax payment.

Enter the check or money order number, or the credit/debit card confirmation number used for this payment.

Enter the amount you actually paid for this payment (do not include any convenience fee).

Enter any 2024 overpayment credit that you applied to this payment.

Enter the total amount paid and credited for this payment (the sum of amount paid and any credit applied). Fill only if 'Amount paid (no convenience fee)', '2024 overpayment credit applied' 19 and 20 are filled (all).

Enter a short reference, internal code, or note you use to identify this fourth estimated payment for your records.

Enter the amount due for this fourth estimated tax payment.

Enter the date you actually paid this fourth estimated tax payment.

Enter the check or money order number, or the credit/debit card confirmation or authorization number for this payment.

Enter the amount you paid for this estimated tax payment, not including any convenience fees.

Enter any portion of a 2024 overpayment credit that you applied to this payment.

Enter the total amount paid and credited for this payment (the sum of the amount paid and any overpayment credit applied). Fill only if 'Amount paid (do not include convenience fee)', '2024 overpayment credit applied' 26 and 27 are filled (all).

Fill in the required value for field f10_1 on the Payment Voucher page; this may represent a payment identifier or amount as part of the voucher instructions.

Fill in the required value for field f10_2 on the Payment Voucher page in accordance with the voucher instructions.

Enter the amount of estimated tax you are paying by check or money order.

Enter your first name and middle initial as they appear on your official documents.

Enter your last name as it appears on your official documents.

Enter your Social Security Number. It should be composed of 9 digits (allowing dashes as needed).

Enter your last name exactly as it appears on your tax return.

Enter your Social Security Number (up to 11 characters), typically formatted as XXX-XX-XXXX.

Enter your spouse's first name and middle initial as it appears on the tax return.

Enter the result of multiplying line 11c by 90% (or 66⅔% if you are farming or fishing) to calculate the annual payment threshold.

Enter the required annual payment amount based on your prior year’s tax as specified in the instructions (the prior-year safe-harbor amount).

Enter the smaller of line 12a or line 12b, which is the required annual payment you must make to avoid an estimated tax penalty.

Enter the total income tax you expect to be withheld during 2025, including withholding on wages, pensions, annuities, certain deferred income, and Additional Medicare Tax withholding.

Enter your spouse's last name, using alphabetic characters as it appears on legal documents.

Provide your spouse's Social Security Number in the correct format (e.g., xxx-xx-xxxx). Maximum 11 characters.

Enter your spouse's first name along with any middle initial if applicable.

Enter your spouse's last name. This field may be presented again for verification purposes.

Enter your spouse's Social Security Number. It should be 9 digits (dashes allowed) as per the IRS guidelines.

Enter your spouse's last name as it appears on official records.

Enter your spouse's first name along with the middle initial, if applicable.

Enter your spouse's last name as it appears on official documents.

Enter your spouse's Social Security Number. Use the standard format XXX-XX-XXXX (up to 11 characters).

Enter the tax amount computed on line 3 using the 2025 Tax Rate Schedules.

Enter the alternative minimum tax amount from Form 6251.

Enter the sum of line 4 and line 5 plus any other taxes you expect to include on Form 1040/1040‑SR, line 16.

Enter the total amount of tax credits you expect to claim, excluding any income tax withholding.

Enter the result of subtracting line 7 from line 6; enter zero if the result is zero or negative.

Enter the estimated self‑employment tax you expect to owe.

Enter the total of any other taxes you expect to include that are not reported elsewhere on this worksheet.

Enter the sum of lines 8, 9, and 10.

Enter the total refundable credits you expect to claim, such as the earned income credit, refundable child tax credits, net premium tax credit, fuel tax credit, American Opportunity credit, and section 1341 credit.

Enter the total estimated 2025 tax by subtracting line 11b from line 11a; enter zero if the result is zero or negative.

Enter your last name as it appears on official records.

Provide your Social Security Number using the appropriate format (e.g., xxx-xx-xxxx). Maximum 11 characters.

Enter your last name exactly as it appears on your tax records.

Enter your Social Security Number. It should be in the format XXX-XX-XXXX (maximum length of 11 characters).

Enter the sum of all values in column (d) “Amount paid (do not include any convenience fee)” for the payment rows on this page.

Enter the sum of all values in column (e) “2024 overpayment credit applied” for the payment rows on this page.

Enter the total of columns (d) and (e), i.e., the combined amount paid and any overpayment credit applied for all payment rows. Fill only if 'Total amount paid (d)', 'Total 2024 overpayment credit applied (e)' 29 and 30 are filled (all).