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IRS Tax Forms
Form 1040-ES

2025 IRS Tax Form 1040-ES

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Form 1040-ES, Estimated Tax for Individuals, is used to calculate and pay estimated taxes on income not subject to withholding. This form helps taxpayers avoid penalties by making timely quarterly tax payments on income from self-employment, dividends, an

Purpose

Form 1040-ES is used to calculate and pay estimated taxes on income not subject to withholding, such as self-employment earnings or dividends.

Who Should File

Individuals, including sole proprietors and partners, who expect to owe $1,000 or more in taxes after withholding and credits should file Form 1040-ES.

How to File

Estimate your tax using the worksheet in Form 1040-ES. Make quarterly payments online via IRS Direct Pay or by mailing a payment voucher.

Where to File

File and pay online through the IRS website. If mailing, send payment vouchers to the address specified in the form instructions for your area.

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