The IRS 1040-ES form is used by individuals to estimate and pay their quarterly income taxes. This form is essential for those who are self-employed or have other income not subject to withholding. Understanding how to fill out the 1040-ES can help you manage your tax obligations effectively.
Ready to tackle your estimated taxes? Click the button below to get started with filling out the form!
As tax season approaches, many individuals find themselves navigating the complexities of their financial obligations, particularly when it comes to estimating their tax payments. The IRS 1040-ES form plays a crucial role in this process, serving as a tool for taxpayers to calculate and submit their estimated tax payments throughout the year. This form is especially relevant for those who have income not subject to withholding, such as self-employed individuals, freelancers, or investors. By using the 1040-ES, taxpayers can avoid penalties and ensure they meet their tax liabilities. It includes worksheets to help estimate the amount owed, payment vouchers for easy submission, and guidance on how to adjust payments based on changes in income. Understanding how to effectively use the 1040-ES can empower individuals to take control of their tax responsibilities, providing peace of mind and financial stability as they navigate their annual tax obligations.
2025
Form 1040-ES
Estimated Tax for Individuals
Purpose of This Package
Exception. You don’t have to pay estimated tax for 2025
Use Form 1040-ES to figure and pay your estimated tax
if you were a U.S. citizen or resident alien for all of 2024
for 2025.
and you had no tax liability for the full 12-month 2024 tax
Estimated tax is the method used to pay tax on income
year. You had no tax liability for 2024 if your total tax was
zero or you didn’t have to file an income tax return.
that isn’t subject to withholding (for example, earnings
Special Rules
from self-employment, including gig economy work,
interest, dividends, rents, alimony, etc.). In addition, if you
There are special rules for those who have income from
don’t elect voluntary withholding, you should make
farming and fishing, for certain household employers, and
estimated tax payments on other taxable income, such as
certain higher income taxpayers.
unemployment compensation and the taxable part of your
Farming and fishing. If at least two-thirds of your gross
social security benefits.
Preprinted vouchers. If you made estimated tax
income for 2024 or 2025 is from farming or fishing,
substitute 662/3% for 90% in (2a) under General Rule.
payments for 2024, this package may contain vouchers
Household employers. When estimating the tax on your
that are preprinted with your name, address, and SSN.
If your name or SSN isn't correct, make the
2025 tax return, include your household employment
taxes if either of the following applies.
TIP
necessary changes on the vouchers. Cross out
• You will have federal income tax withheld from wages,
the name and SSN of a deceased or divorced
pensions, annuities, gambling winnings, or other income.
spouse.
• You would be required to make estimated tax payments
Change of address. If your address has changed, file
to avoid a penalty even if you didn’t include household
employment taxes when figuring your estimated tax.
Form 8822, to update your record.
Higher income taxpayers. If your adjusted gross
Future developments. For the latest information about
income (AGI) for 2024 was more than $150,000 ($75,000
developments related to Form 1040-ES and its
if your filing status for 2025 is married filing separately),
instructions, such as legislation enacted after they were
substitute 110% for 100% in (2b) under General Rule,
published, go to
IRS.gov/Form1040ES
.
earlier. If at least two-thirds of your gross income for 2024
Who Must Make Estimated Tax
or 2025 is from farming or fishing, this rule doesn't apply.
Payments
Increase Your Withholding
The estimated tax rules apply to:
If you also receive salaries and wages, you may be able to
•
U.S. citizens and resident aliens;
avoid having to make estimated tax payments on your
Residents of Puerto Rico, the U.S. Virgin Islands,
other income by asking your employer to take more tax out
Guam, the Commonwealth of the Northern Mariana
of your earnings. To do this, file a new Form W-4,
Islands, and American Samoa; and
Employee's Withholding Certificate, with your employer.
Nonresident aliens (use Form 1040-ES (NR)).
Generally, if you receive a pension or annuity you can
General Rule
use Form W-4P, Withholding Certificate for Periodic
Pension or Annuity Payments, to start or change your
In most cases, you must pay estimated tax for 2025 if both
withholding from these payments.
of the following apply.
You can also choose to have federal income tax
1. You expect to owe at least $1,000 in tax for 2025,
withheld from certain government payments (see Form
after subtracting your withholding and refundable credits.
W-4V, Voluntary Withholding Request) or from
2. You expect your withholding and refundable credits
nonperiodic payments and eligible rollover distributions
to be less than the smaller of:
(see Form W-4R, Withholding Certificate for Nonperiodic
or a.
90% of the tax to be shown on your 2025 tax return,
Payments and Eligible Rollover Distributions).
You can use the Tax Withholding Estimator at
b. 100% of the tax shown on your 2024 tax return. Your
IRS.gov/W4App
to determine whether you need to
2024 tax return must cover all 12 months.
have your withholding increased or decreased.
Note. These percentages may be different if you have
Additional Information You May Need
income from farming or fishing or are a higher income
You can find most of the information you will need in Pub.
taxpayer. See Special Rules, later.
505, Tax Withholding and Estimated Tax, and in the
instructions for the 2024 Form 1040 and 1040-SR.
January 21, 2025
Instructions for Form 1040es (2025) Catalog Number 11340T
Department of the Treasury Internal Revenue Service www.irs.gov
For details on how to get forms and publications, see the 2024 Instructions for Form 1040.
What's New
In figuring your 2025 estimated tax, be sure to consider the following.
Standard deduction amount increased. For 2025, the standard deduction amount has been increased for all filers. If you don't itemize your deductions, you can take the 2025 standard deduction listed in the following chart for your filing status.
IF your 2025 filing status is...
THEN your standard
deduction is...
Married filing jointly or
$30,000
Qualifying surviving spouse
Head of household
$22,500
Single or Married filing separately
$15,000
However, if you can be claimed as a dependent on
another person's 2025 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 2025, you are:
An unmarried individual (single or head of household)
and are:
65 or older or blind
$2,000
65 or older and blind
$4,000
•A married individual (filing jointly or separately) or a qualifying surviving spouse and are:
$1,600
$3,200
Both spouses 65 or older
$3,200*
Both spouses 65 or older and blind
$6,400*
*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 2025.
Social security tax. For 2025, the maximum amount of earned income (wages and net earnings from self-employment) subject to the social security tax is $176,100.
Additional child tax credit amount. For 2025, the maximum additional child tax credit amount is $1,700 for each qualifying child.
Adoption credit or exclusion. For 2025, the maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $17,280. In order to
claim either the credit or exclusion, your modified adjusted gross income must be less than $299,190.
Reminders
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.
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, 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.
• View your address on file or manage your communication preferences.
How To Figure Your Estimated Tax
You will need:
• The 2025 Estimated Tax Worksheet,
• The Instructions for the 2025 Estimated Tax Worksheet,
• The 2025 Tax Rate Schedules, and
• Your 2024 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.
2
Form 1040-ES (2025)
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, 2025, or in four equal amounts by the dates shown below.
1st payment
April 15, 2025
2nd payment
June 16, 2025
3rd payment
Sept. 15, 2025
4th payment
Jan. 15, 2026*
*You don’t have to make the payment due January 15, 2026, if you file your 2025 tax return by February 2, 2026, 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.
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 pay- ment period. If, after March 31, 2025, 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 2025 tax return even if no penalty is owed.
Farming and fishing. If at least two-thirds of your gross income for 2024 or 2025 is from farming or fishing, you can do one of the following.
• Pay all of your estimated tax by January 15, 2026.
• File your 2025 Form 1040 or 1040-SR by March 2, 2026, and pay the total tax due. In this case, 2025 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.
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 2025 paper tax return. On the statement, show all of the estimated tax payments you (and your spouse, if filing jointly) made for 2025 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 2025 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 2025 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/Payments.
Once you are issued a social security number (SSN), 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.
3
•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 Fund Withdrawal. (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 saving account.There is no fee for this service. You must be enrolled either online or have an enrollment form mailed to you. 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.
Link2Gov Corporation
888-PAY-1040TM (888-729-1040) www.PAY1040.com
ACI Payments, Inc.
888-UPAY-TAXTM (888-872-9829) fed.acipayonline.com
EFTPS. To get more information about EFTPS or to enroll in 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 2024 overpayment that you choose to credit against your 2025 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 “2025 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 fund transfer from your account or to process the payment as a check transaction. When we use information from your check to make an electronic fund 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
4
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 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 U.S. Postal Service 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 . . .
Alabama, Arizona, Florida, Georgia,
Internal Revenue Service
A foreign country, American Samoa,
Louisiana, Mississippi, New Mexico,
P.O. Box 1300
or Puerto Rico (or are excluding
P.O. Box 1303
North Carolina, South Carolina,
Charlotte, NC 28201-1300
income under Internal Revenue
Charlotte, NC 28201-1303
Tennessee, Texas
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
Arkansas, Connecticut, Delaware,
Guam:
Department of
District of Columbia, Illinois, Indiana,
P.O. Box 931100
Bona fide residents*
Revenue and Taxation
Iowa, Kentucky, Maine, Maryland,
Louisville, KY 40293-1100
Government of Guam
Massachusetts, Minnesota, Missouri,
P.O. Box 23607
New Hampshire, New Jersey, New
GMF, GU 96921
York, Oklahoma, Rhode Island,
Vermont, Virginia, West Virginia,
Wisconsin
Alaska, California, Colorado, Hawaii,
U.S. Virgin Islands:
Virgin Islands Bureau
Idaho, Kansas, Michigan, Montana,
P.O. Box 802502
of Internal Revenue
Nebraska, Nevada, Ohio, Oregon,
Cincinnati, OH 45280-2502
6115 Estate Smith Bay
North Dakota, Pennsylvania, South
Suite 225
Dakota, Utah, Washington, Wyoming
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 2025 Estimated Tax Worksheet
If you file Form 1040-SS, use the 2025 Estimated ! Tax Worksheet for Filers of Form 1040-SS.
CAUTION
Line 1. Adjusted gross income. When figuring the adjusted gross income you expect in 2025, be sure to 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 2025 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 2024 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.
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 2025 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 2024 Instructions for Form 1040 to determine if you expect to owe, for 2025, any of the taxes that would have been entered on your 2024 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; or
• 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 and Medicare or RRTA tax on tips or group-term life insurance (Schedule 2, line 13),
5
2025 Self-Employment Tax and Deduction Worksheet for
Keep for Your Records
Lines 1 and 9 of the Estimated Tax Worksheet
1a. Enter your expected income and profits subject to self-employment tax*
1a.
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)
b.
2.
. . . . . . . . . .Subtract line 1b from line 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
$176,100
6.Enter your expected wages (if subject to social security tax or the 6.2% portion of
tier 1 railroad retirement tax)
6.
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
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 2025 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 2025 Estimated Tax Worksheet
* Your net profit from self-employment is found on Schedule C (Form 1040), line 31; Schedule F (Form 1040), line 34; and Schedule K-1 (Form 1065), box 14, code A.
•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), and
•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 2024 tax you figure according to the instructions in Figuring your 2024 tax unless you meet one of the following exceptions.
• If the AGI shown on your 2024 return is more than $150,000 ($75,000 if married filing separately for 2025), enter 110% of your 2024 tax as figured next.
Note. If at least two-thirds of your gross income for 2024 was from farming or fishing, this doesn't apply.
• If you will file a joint return for 2025 but you didn’t file a joint return for 2024, add the tax shown on your 2024 return to the tax shown on your spouse's 2024 return and enter the total on line 12b.
• If you filed a joint return for 2024 but you will not file a joint return for 2025, first figure the tax both you and your spouse would have paid had you filed separate returns for 2024 using the same filing status as for 2025. 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 2024 or your 2024 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 2024 tax. Use the following instructions to figure your 2024 tax.
The tax shown on your 2024 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 27, 28, and 29, and Schedule 3 (Form 1040), lines 9 and 12.
6
2025 Tax Rate Schedules
Caution. Don’t use these Tax Rate Schedules to figure your 2024 taxes. Use only to figure your 2025 estimated taxes.
Schedule X—Use if your 2025 filing status is
Schedule Z—Use if your 2025 filing status is
Single
If line 3
The tax is:
is:
of the
But not
Over—
amount
over—
$0
$11,925
$-----------1,192.50
+
10%
$17,000
$-----------1,700.00
11,925
48,475
12%
17,000
64,850
103,350
5,578.50
22%
7,442.00
197,300
17,651.00
24%
15,912.00
250,525
40,199.00
32%
250,500
38,460.00
626,350
57,231.00
35%
55,484.00
-----------
188,769.75
37%
187,031.50
Schedule Y-1— Use if your 2025 filing status is
Schedule Y-2—Use if your 2025 filing status is
Married filing jointly or Qualifying surviving spouse
Married filing separately
$23,850
$-----------2,385.00
$1,192.50---------
23,850
96,950
206,700
11,157.00
394,600
35,302.00
501,050
80,398.00
751,600
114,462.00
375,800
---------
202,154.50
101,077.25
2025 Estimated Tax Worksheet for Filers of Form 1040-SS
1.Complete lines 1 through 10 of the 2025 Self-Employment Tax and Deduction Worksheet and enter the amount from
line 10
1.
Household employment taxes and the Additional Medicare Tax
Add lines 1 and 2
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)
Enter the tax amount from your 2024 tax return (the amount from Form 1040-SS, line 7 minus the sum of Form
6b.
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
6c.
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, 2025, enter ¼ of line 6c (minus any 2024 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, 2025, 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.)
7
2025 Estimated Tax Worksheet
1
Adjusted gross income you expect in 2025 (see instructions)
2a
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.
bIf you can take the qualified business income deduction, enter the estimated amount of the deduction
c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Subtract line 2c from line 1 . . . . . . . . . . . . . . . . . . . . . . . . .
4Tax. Figure your tax on the amount on line 3 by using the 2025 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 Worksheets 2-5 and 2-6 in Pub. 505 to figure the tax . . . . . .
5 Alternative minimum tax from Form 6251 . . . . . . . . . . . . . . . . . . . .
6Add 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Credits (see instructions). Do not include any income tax withholding on this line
8
Subtract line 7 from line 6. If zero or less, enter -0-
9
Self-employment tax (see instructions)
10
Other taxes (see instructions)
11a
Add lines 8 through 10
bEarned income credit, additional child tax credit, fuel tax credit, net premium tax credit, refundable
American opportunity credit, and section 1341 credit
c
Total 2025 estimated tax. Subtract line 11b from line 11a. If zero or less, enter -0-
12a
Multiply line 11c by 90% (662/3% for farming and fishing)
b
Required annual payment based on prior year’s tax (see instructions) . . .
12b
cRequired annual payment to avoid a penalty. Enter the smaller of line 12a or 12b . . . . . .
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.
13Income tax withheld and estimated to be withheld during 2025 (including income tax withholding on pensions, annuities, certain deferred income, and Additional Medicare Tax withholding) . . . . .
14a
Subtract line 13 from line 12c
Is the result zero or less?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 14b.
Subtract line 13 from line 11c
14b
Is the result less than $1,000?
No. Go to line 15 to figure your required payment.
15If the first payment you are required to make is due April 15, 2025, enter ¼ of line 14a (minus any 2024 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 . . . . . . . . . . . . . . . .
2b
2c
11b
11c
12c
13
15
-8-
Record of Estimated Tax Payments (Farming, fishing, and fiscal year taxpayers, see Payment Due Dates.)
Payment number
Payment
(c) Check or
(d) Amount paid
(e) 2024
(f) Total amount
(a) Amount
(b) Date
money order number, or
due
(do not include
overpayment
paid and credited
paid
credit or debit card
date
any convenience fee)
credit applied
(add (d) and (e))
confirmation number
4/15/2025
6/16/2025
9/15/2025
1/15/2026*
Total
*You do not have to make this payment if you file your 2025 tax return by February 2, 2026, 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.
-9-
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
Pay by
Online Account
Bank Account
(no fees)
Card
(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.
•Register for the Electronic Federal Tax Payment System (EFTPS) to make one-time or recurring payments from your checking or savings account.
•When you e-file with tax software or a tax professional, you can schedule an electronic funds withdrawal (EFW).
•Pay online or by phone.
•When e-filing pay through tax preparation software.
•Processing fees go to a payment processor and limits apply. The IRS does not receive any fees.
Go to www.irs.gov/Payments for more details or to make a payment.
Separate here.
Pay online at www.irs.gov/ etpay
Simple.
Fast.
Secure.
Form
1040-ES
2025 Estimated Tax
OMB No. 1545-0074
Voucher
Department of the Treasury
File only if you are making a payment of estimated tax by check or money order. Mail this
Calendar year—Due Jan. 15, 2026
voucher with your check or money order payable to “United States Treasury.” Write your
Amount of estimated tax you are paying
social security number and “2025 Form 1040-ES” on your check or money order. Do not send
by check or
cash. Enclose, but do not staple or attach, your payment with this voucher.
money order.
Your first name and middle initial
Your last name
Your social security number
If joint payment, complete for spouse
or type
Spouse’s first name and middle initial
Spouse’s last name
Spouse’s social security number
Address (number, street, and apt. no.)
Print
City, town, or post office. If you have a foreign address, also complete spaces below.
State
ZIP code
Foreign country name
Foreign province/county
Foreign postal code
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
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Filling out the IRS 1040-ES form can seem daunting, but breaking it down into manageable steps makes the process easier. This form is used for estimating your tax payments, and it's important to complete it accurately to avoid penalties. Follow these steps to ensure you fill out the form correctly.
The IRS 1040-ES form is used by individuals to calculate and pay estimated taxes on income that is not subject to withholding. This includes income from self-employment, rental properties, dividends, and interest. Taxpayers who expect to owe at least $1,000 in taxes after subtracting their withholding and refundable credits are generally required to file this form.
Individuals who have income that is not subject to withholding should consider filing the 1040-ES form. This typically includes:
If you expect to owe $1,000 or more in taxes, you will likely need to file this form.
To calculate your estimated taxes, you can follow these steps:
It is recommended to use the IRS Form 1040-ES worksheet to assist in these calculations.
Estimated tax payments are typically due quarterly. The due dates for the payments are:
If a due date falls on a weekend or holiday, the payment is due on the next business day.
You can submit your estimated tax payments in several ways:
If you miss a payment deadline, you may incur penalties and interest on the unpaid amount. The IRS may also require you to make up for the missed payment in your next estimated tax payment. It is important to stay informed about your payment schedule to avoid these additional charges.
Yes, you can adjust your estimated tax payments if your income changes significantly during the year. If you find that your income is higher or lower than expected, you can recalculate your estimated tax liability and adjust your payments accordingly. This flexibility helps ensure that you do not overpay or underpay your taxes.
Incorrect Income Estimates: Many individuals fail to accurately estimate their income for the year. This can lead to either underpayment or overpayment of taxes.
Ignoring Deductions and Credits: Some taxpayers overlook potential deductions and credits that could reduce their taxable income, resulting in higher estimated payments than necessary.
Using the Wrong Tax Rate: It is crucial to apply the correct tax rate based on the current tax brackets. Using outdated information can lead to significant mistakes.
Failure to Update Information: Changes in personal circumstances, such as marriage, divorce, or a new job, can affect tax liability. Not updating this information can lead to errors in estimated payments.
Neglecting State Taxes: While the 1040-ES focuses on federal taxes, some individuals forget to consider state tax obligations, leading to potential penalties.
Miscalculating Payments: Errors in math can happen easily. Double-checking calculations is essential to ensure that the correct payment amount is submitted.
Missing Deadlines: Failing to submit the 1040-ES form by the due dates can result in penalties and interest. Awareness of deadlines is critical.
Not Keeping Records: Some individuals do not maintain proper records of income and expenses. Without documentation, it becomes challenging to make accurate estimates.
Neglecting to Review Past Returns: Past tax returns can provide valuable insights into expected income and deductions. Ignoring this information can lead to inaccurate estimates.
The IRS 1040-ES form is crucial for individuals who need to estimate and pay their taxes quarterly. However, several other forms and documents often accompany it, helping taxpayers navigate their financial responsibilities more effectively. Below is a list of these documents, each serving a unique purpose in the tax preparation and payment process.
Understanding these forms and documents can greatly simplify the tax preparation process. By being aware of what is needed alongside the IRS 1040-ES form, taxpayers can ensure they meet their obligations accurately and on time.
The IRS Form 1040-ES is similar to the W-4 form, which is used by employees to determine how much federal income tax should be withheld from their paychecks. Both forms serve the purpose of estimating tax obligations, but while the W-4 focuses on withholding for employees, the 1040-ES is designed for individuals who need to make estimated tax payments, such as self-employed workers or those with significant income not subject to withholding. Understanding how to fill out each form accurately helps taxpayers manage their finances throughout the year.
Another related document is the IRS Form 1040, the standard individual income tax return. The 1040 is the final report of a taxpayer's income, deductions, and credits for the year, while the 1040-ES is a tool for making estimated payments throughout the year. Both forms are crucial for tax compliance, but the 1040 is submitted after the tax year ends, whereas the 1040-ES is submitted quarterly. Taxpayers need to understand their obligations on both forms to avoid penalties.
The Schedule C form, which reports income or loss from a business, also shares similarities with the 1040-ES. Both documents are often used by self-employed individuals. The Schedule C helps determine net profit or loss, which then informs the estimated tax calculations on the 1040-ES. Accurate reporting on Schedule C ensures that estimated payments reflect the taxpayer's actual income, preventing underpayment penalties.
The IRS Form 4868, the Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, is another document that relates to the 1040-ES. While the 1040-ES allows for estimated payments throughout the year, Form 4868 grants an extension for filing the actual return. Taxpayers who file Form 4868 must still pay any owed taxes by the original deadline, which is where the 1040-ES comes into play. This connection highlights the importance of planning and managing tax responsibilities.
Form 941, the Employer's Quarterly Federal Tax Return, is also relevant. Employers use this form to report income taxes, Social Security tax, and Medicare tax withheld from employee wages. While the 1040-ES is for individuals making estimated payments, Form 941 is for employers fulfilling their tax obligations on behalf of their employees. Both forms require careful calculation and timely submission to avoid penalties.
Lastly, the IRS Form 1099 is significant for freelancers and independent contractors. This form reports various types of income received throughout the year, which may not have tax withheld. The income reported on a 1099 can influence the estimated payments made using the 1040-ES. Understanding the relationship between these forms is essential for anyone receiving non-wage income to ensure they meet their tax obligations effectively.
When filling out the IRS 1040-ES form, there are important dos and don'ts to keep in mind. Following these guidelines will help ensure that your tax estimates are accurate and submitted correctly.
The IRS 1040-ES form is a crucial document for many taxpayers, especially those who earn income that isn’t subject to withholding. However, several misconceptions surround this form. Here are four common misunderstandings:
This is not entirely accurate. While self-employed individuals often use the 1040-ES to pay estimated taxes, anyone with income that isn't subject to withholding, such as rental income or investment income, may also need to file this form.
Not necessarily. You only need to file 1040-ES if you expect to owe $1,000 or more in taxes after subtracting your withholding and refundable credits. If your tax liability is below this threshold, you may not need to make estimated payments.
This is misleading. While the payments you make are applied to your tax liability for the year, you can adjust your estimated payments throughout the year based on your income fluctuations. It’s important to reassess your income and expenses regularly.
This is a common belief, but it’s not entirely true. While the IRS sets quarterly deadlines for estimated payments, you can make payments at any time throughout the year. Making additional payments can help you manage your tax liability more effectively.
When it comes to filing your taxes, understanding the IRS 1040-ES form is essential, especially if you are self-employed or have other sources of income. Here are some key takeaways to keep in mind:
By keeping these points in mind, you can navigate the process of filling out and using the 1040-ES form more confidently.