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 estimated Alternative Minimum Tax from Form 6251 (line 5) if applicable.

This field appears to be a placeholder or computed value. Verify if additional input or calculation is required.

Enter the computed tax value from the previous worksheet calculations as part of your estimated tax computation.

Enter the result of multiplying line 11c by 90% (or 66%/3% for farming and fishing) as indicated in instruction 12a.

Enter the required annual payment based on the prior year’s tax liability (refer to the instructions for details) as noted on line 12b.

Provide the appropriate computed value for field f8_18 as part of the overall estimated tax calculation.

Provide the computed amount for field f8_19 to continue the estimated tax worksheet.

Enter the result obtained by subtracting line 13 from line 12c as required by instruction 14a.

Enter the amount specified for line 14b as part of your estimated tax computations.

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

Enter the estimated amount for the American opportunity credit and the section 1341 credit (line 11b) if you qualify.

Enter the estimated amount for your deductions for 2025 (line 2a).

If eligible for the qualified business income deduction, enter the estimated deduction amount (line 2b).

Enter any additional information or figures related to deductions, as indicated by the label 'c'.

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 estimated tax payment amount for the first installment, as recorded in field f9_21 on Line 4 of the Estimated Tax Details table.

Enter the estimated tax payment amount for the second installment, corresponding to field f9_22 on Line 4 of the Estimated Tax Details table.

Enter the estimated tax payment amount for the third installment, as detailed in field f9_23 on Line 4 of the Estimated Tax Details table.

Enter the estimated tax payment amount for the fourth installment, as provided in field f9_24 on Line 4 of the Estimated Tax Details table.

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 your estimated Adjusted Gross Income for 2025 based on your projected earnings. Use this value to determine your estimated tax liability.

Read this cautionary note if you have qualified dividends, net capital gains, or adjustments related to foreign income. It directs you to the appropriate worksheets.

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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.

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Mark this checkbox if the applicable option (typically 'Yes') applies to your situation.

Mark this checkbox if the 'No' option applies to your situation for this item.

Select this checkbox to indicate option 1 where applicable.

Select this checkbox to indicate option 2 where applicable.

This field represents the estimated tax payment amount in the first payment record section. Enter the monetary amount you plan to pay or have paid.

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).

This field is designated for the payment or due date in the third estimated payment record. Enter the applicable date (e.g., MM/DD/YYYY) when the payment is scheduled or was made.

This field captures a computed numerical value for the second payment record, likely representing one component of the estimated tax calculation. Enter the proper amount based on your computations.

This field records an additional computed figure or adjustment for the second estimated payment record. Provide the corresponding numerical value as indicated by your worksheet.

Enter another calculated value associated with the second payment record. This field may represent an extra adjustment or a specific tax component based on your estimated tax computation.

This field is used for providing further computed details related to the second estimated tax payment record. Supply the relevant numerical figure from your tax calculation.

Provide any supplementary computed amount or adjustment associated with the second estimated tax payment record. Enter the appropriate numerical value derived from your worksheet.

This field captures the final computed figure or summary value for the second estimated payment record. Input the number that finalizes the set of calculations for this section.

Enter the computed estimated tax amount or adjustment for the third payment record. Provide the correct numerical amount as calculated on your worksheet.

This field captures an additional computed value or summary figure related to the third estimated payment record. Provide the necessary numerical input as required by your tax calculations.

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

Enter the estimated tax payment amount next to the specified payment date in the record table.

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 your estimated self-employment tax (line 9) as explained in the accompanying instructions.

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 amount for line 3 as directed by the worksheet. This field is part of the calculation sequence.

Enter the total amount by adding lines 4 and 5 and any other taxes expected to be included on Form 1040 or 1040-SR (line 16).

Enter the result of subtracting line 7 from line 6. If the result is zero or less, you must enter -0.

Enter the amount shown or calculated for line 10, according to the worksheet instructions.

Enter the sum of amounts from lines 8 through 10 (line 11a) as part of the tax calculation process.

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).

Provide the total estimated tax calculated, as indicated by field f9_25 in the Totals section.

Enter the additional computed total from the Totals section, represented by field f9_26.

Enter the final total or supplementary amount as specified by field f9_27 in the Totals section.

Voucher 1 – Column 1: Enter the first amount used in estimating your tax payment. This numerical value contributes to the overall calculation for your first payment voucher.

Voucher 1 – Column 2: Input the second numeric value for your estimated tax computation on voucher one. Ensure the amount is entered correctly.

Voucher 1 – Column 3: Provide the third amount relevant to your tax estimation on the first voucher. This field is part of the detailed tax computation.

Voucher 1 – Column 4: Enter the fourth value that factors into your estimated tax calculation on the first payment voucher. This may represent adjustments or additional sums.

Voucher 1 – Column 5: Record the final numeric entry for the first voucher’s estimated tax details. Verify that the figure is accurate for your tax computations.

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

Voucher 2 – Column 1: Enter the first amount used in the second voucher’s estimated tax calculations. This figure will be used in determining your tax liability.

Voucher 2 – Column 2: Input the second numerical value for your tax estimation on voucher two. Ensure to use the correct numeric format as instructed.

Voucher 2 – Column 3: Provide the third amount on the second voucher that contributes to the overall estimated tax computation.

Voucher 2 – Column 4: Enter the fourth numeric value on voucher two. This field might account for adjustments or credits in your tax estimation.

Voucher 2 – Column 5: Record the final amount on the second voucher’s line used in calculating your estimated tax payment.