2026 Form 1040-ES, Estimated Tax for Individuals Instructions

Enter the amount of your self-employment tax based on instructions.

Enter the total amount of other taxes based on instructions.

Enter the street number, street name, and apartment number for your address.

Provide the city, town, or post office for your address.

Enter the two-letter abbreviation for your state.

Enter your postal ZIP code.

Enter the adjusted gross income you expect to receive in 2026.

Enter the alternative minimum tax from Form 6251.

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

Enter the estimated total of your itemized deductions, or if not itemizing, your standard deduction plus any eligible charitable contributions.

Enter the estimated amount of your qualified business income deduction.

Enter the estimated amount of the additional deduction from Schedule 1-A (Form 1040), line 38.

Enter the sum of the amounts from lines 2a, 2b, and 2c.

Enter the amount due for the first estimated tax payment.

Enter the date the first estimated tax payment was made.

Enter the check or money order number, or the credit or debit card confirmation number for the first estimated tax payment.

Enter the amount paid for the first estimated tax payment, excluding any convenience fees.

Enter the amount of 2025 overpayment credit applied to the first estimated tax payment.

Enter the total amount paid and credited for the first estimated tax payment, which is the sum of the amount paid and the 2025 overpayment credit applied.

Enter the name of the foreign country for the foreign address.

Enter the name of the foreign province or county for the foreign address.

Enter the foreign postal code for the foreign address.

Enter the name of the foreign country for Voucher 1.

Enter the foreign province or county for Voucher 1.

Enter the foreign postal code for Voucher 1.

Enter the name of the foreign country for Voucher 2.

Enter the name of the foreign province or county for Voucher 2.

Enter the foreign postal code for Voucher 2.

Enter the foreign country name for Voucher 3.

Enter the foreign province or county for Voucher 3.

Enter the foreign postal code for Voucher 3.

Enter the amount due for the fourth estimated tax payment.

Enter the date the fourth estimated tax payment was made.

Enter the check or money order number, or the credit or debit card confirmation number for the fourth estimated tax payment.

Enter the amount of the fourth estimated tax payment made, excluding any convenience fees.

Enter any 2025 overpayment credit that was applied to the fourth estimated tax payment.

Enter the total amount paid and credited for the fourth estimated tax payment, which is the sum of the amount paid and any overpayment credit applied.

Enter the total amount of income tax withheld and estimated to be withheld during 2026, including amounts from pensions, annuities, certain deferred income, and Additional Medicare Tax withholding.

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

Enter the estimated tax amount you are paying for Voucher 1 by check or money order.

Enter the amount of estimated tax you are paying for Voucher 2.

Enter the amount of estimated tax you are paying for Voucher 3.

Enter the result of subtracting the value from line 13 from the value on line 12c.

Check this box if the result of subtracting line 13 from line 12c is zero or less, indicating you are not required to make estimated tax payments.

Check this box if the result of subtracting line 13 from line 12c is greater than zero and you need to go to line 14b.

Enter the calculated result of subtracting line 13 from line 11c.

Check this box if the result of subtracting line 13 from line 11c is less than $1,000, indicating you are not required to make estimated tax payments.

Check this box if the result of subtracting line 13 from line 11c is not less than $1,000, and you need to proceed to line 15 to figure your required payment.

Enter the total amount of 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.

Enter the amount determined by multiplying line 11c by 90% (or 66 2/3% for farming and fishing).

Enter the required annual payment based on your prior year's tax.

Enter the smaller of the two calculated annual payments to determine the required amount to avoid a penalty.

Enter the amount due for the second estimated tax payment.

Enter the date the second estimated tax payment was made.

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

Enter the amount paid for the second estimated tax payment, excluding any convenience fees.

Enter the amount of 2025 overpayment credit applied to the second estimated tax payment.

Enter the total amount paid and credited for the second estimated tax payment, which is the sum of the amount paid and any overpayment credit applied.

Enter the spouse's first name and middle initial.

Enter the spouse's last name.

Enter the spouse's Social Security Number.

Enter the spouse's first name and middle initial for Voucher 1.

Enter the spouse's last name for Voucher 1.

Enter the spouse's social security number for Voucher 1.

Enter the spouse's first name and middle initial for Voucher 2.

Enter the spouse's last name for Voucher 2.

Enter the spouse's social security number for Voucher 2.

Enter the spouse's first name and middle initial for Voucher 3.

Enter the spouse's last name for Voucher 3.

Enter the spouse's social security number for Voucher 3.

Enter the tax amount figured on line 3 by using the 2026 Tax Rate Schedules.

Enter the result of subtracting the amount on line 7 from the amount on line 6, or enter -0- if the result is zero or less.

Provide the amount that results from subtracting line 2d from line 1.

Enter the taxpayer's first name and middle initial.

Enter the taxpayer's last name.

Enter the taxpayer's social security number.

Enter your first name and middle initial for Voucher 1.

Enter your last name for Voucher 1.

Enter your social security number for Voucher 1.

Enter your first name and middle initial for the 2nd payment voucher.

Enter your last name for the 2nd payment voucher.

Enter your social security number for the 2nd payment voucher.

Enter the taxpayer's first name and middle initial for Voucher 3.

Enter the taxpayer's last name for Voucher 3.

Enter the taxpayer's social security number for Voucher 3.

Enter the amount due for the third payment.

Enter the date the third payment was made.

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

Enter the amount paid for the third payment, excluding any convenience fees.

Enter any 2025 overpayment credit applied to the third payment.

Enter the total amount paid and credited for the third payment, which is the sum of the amount paid and any overpayment credit applied.

Enter the total estimated tax for 2026, calculated by subtracting line 11b from line 11a, or zero if the result is negative.

Enter the total amount paid, excluding any convenience fees.

Enter the total amount of 2025 overpayment credit that was applied.

Enter the grand total amount paid and credited, which is the sum of amounts from column (d) and column (e).

Enter the calculated total by adding the amounts from lines 8, 9, and 10.

Enter the total of amounts from line 4 and line 5, plus any other taxes expected to be included on Form 1040 or 1040-SR, line 16.

Provide the street number, name, and apartment or suite number for the US address associated with Voucher 1.

Provide the city, town, or post office name for the US address associated with Voucher 1.

Provide the two-letter state abbreviation for the US address associated with Voucher 1.

Provide the five-digit or nine-digit ZIP code for the US address associated with Voucher 1.

Enter the street number, street name, and apartment number for the US address on Voucher 2.

Enter the city, town, or post office for the US address on Voucher 2.

Enter the state for the US address on Voucher 2.

Enter the ZIP code for the US address on Voucher 2.

Enter the street number, street name, and apartment or suite number for the US address associated with Voucher 3.

Enter the city, town, or post office for the US address associated with Voucher 3.

Enter the state for the US address associated with Voucher 3.

Enter the ZIP code for the US address associated with Voucher 3.