Form 1040-ES: Estimated Tax For Individuals

In most cases you must pay estimated tax for 2026 if both of these are true. You expect to owe at least $1,000 in tax for 2026 after subtracting your withholding and refundable credits. And you expect your withholding and refundable credits to be less than the smaller of 90% of the tax to be shown on your 2026 return or 100% of the tax shown on your 2025 return. Your 2025 return must cover all 12 months.

Some people use different percentages. If at least two-thirds of your gross income for 2025 or 2026 comes from farming or fishing, use 66 2/3% in place of 90%. If your adjusted gross income for 2025 was more than $150,000 ($75,000 if your 2026 filing status is married filing separately), use 110% in place of 100%. That higher income rule doesn't apply if you meet the farming or fishing test.

• You don't have to pay estimated tax for 2026 if you were a U.S. citizen or resident alien for all of 2025 and had no tax liability for the full 12 month 2025 tax year.
• Household employers include household employment taxes in the estimate if tax will be withheld from wages, pensions, annuities, gambling winnings, or other income, or if they would have to make payments anyway.
• You can't make joint payments if you or your spouse is a nonresident alien, you are separated under a decree of divorce or separate maintenance, or you and your spouse have different tax years.
• People in registered domestic partnerships, civil unions, or similar formal relationships that aren't marriages under state law can't make joint payments.

You can pay all of your estimated tax by April 15, 2026, or in four equal amounts. The first payment is due April 15, 2026. The second is due June 15, 2026. The third is due Sept. 15, 2026. The fourth is due Jan. 15, 2027. You can skip that last one if you file your 2026 tax return by February 1, 2027, and pay the entire balance due with your return.

If you mail your payment and it is postmarked by the due date, the postmark date counts as the date of payment. Under recent USPS postmark rules, the postmarked date is the date the payment is processed at a facility, which may not be the day you drop it in the mailbox.

• Farming and fishing: if at least two-thirds of your gross income for 2025 or 2026 is from farming or fishing, you can pay all of your estimated tax by January 15, 2027, or file your 2026 Form 1040 or 1040-SR by March 1, 2027 and pay the total tax due.
• Fiscal year filers: payments are due the 15th day of the 4th, 6th, and 9th months of your fiscal year and the 1st month of the next fiscal year. If a date lands on a Saturday, Sunday, or legal holiday, use the next business day.
• New income after March 31, 2026: figure your payments with the annualized income installment method in chapter 2 of Pub. 505, and file Form 2210 with Schedule AI with your 2026 return even if no penalty is owed.

Paying online is the fast route. You can pay through your online account at IRS.gov/Account, use IRS Direct Pay for a transfer from your checking or savings account at no cost, or pay by debit card, credit card, or digital wallet for a provider fee. Electronic Funds Withdrawal works when you e-file. EFTPS pays directly from your bank account with no fee, but you have to enroll first. You can also pay by phone, through the IRS2Go app, or in cash. Payments must be in U.S. dollars, and digital assets are not accepted.

To pay by check or money order, use the voucher for that due date. Print your name, address, and SSN on it, enter only the amount you are sending, and make the check payable to "United States Treasury." Write "2026 Form 1040-ES" and your SSN on the check. Enclose the payment with the voucher without stapling it. Don't send cash through the mail.

• Write the amount on the right side of the check like this: $ XXX.XX. Don't use dashes or lines.
• If you and your spouse plan to file separate returns, file separate vouchers instead of a joint voucher.
• You can make more than four payments by copying an unused voucher and filling it in.
• The IRS can't accept a single check for $100,000,000 ($100 million) or more. Spread larger amounts over two or more checks, each under $100 million.

Mail the voucher and your check or money order to the address for the place where you live. Don't mail your tax return to that address, don't send a payment without a voucher, and don't use the address in the Form 1040 instructions. Only the USPS can deliver to a P.O. box, so a private delivery service won't work for these payments. Include the box number in the address so your payment lands in the right place.

• Alabama, Alaska, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Kansas, Louisiana, Michigan, Mississippi, Montana, Nebraska, Nevada, New Mexico, North Carolina, North Dakota, Ohio, Oregon, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming: Internal Revenue Service, P.O. Box 1300, Charlotte, NC 28201-1300.
• Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin: Internal Revenue Service, P.O. Box 931100, Louisville, KY 40293-1100.
• A foreign country, American Samoa, or Puerto Rico, an APO or FPO address, filers of Form 2555 or 4563, dual-status aliens, and nonpermanent residents of Guam or the U.S. Virgin Islands: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303.
• Bona fide residents of Guam: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921. Bona fide residents of the U.S. Virgin Islands: Virgin Islands Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, VI 00802.

Several 2026 changes affect the numbers you plug into the worksheet. The standard deduction is $32,200 for married filing jointly or qualifying surviving spouse, $24,150 for head of household, and $16,100 for single or married filing separately. The maximum earned income subject to social security tax is $184,500. The maximum additional child tax credit is $1,700 per qualifying child. The adoption credit or exclusion rises to $17,670, with up to $5,120 refundable per child and modified AGI under $305,080.

A few deductions changed too. Non-itemizers can deduct up to $1,000 ($2,000 for married filing jointly) in cash contributions to eligible tax-exempt organizations. Itemizers can only deduct charitable contributions above 0.5% of adjusted gross income. Gambling loss deductions are capped at 90% of gambling winnings. With at least $1,000 of qualified business income from an active trade or business, you may claim a minimum QBID of $400.

• Five credits expired and can't be claimed in 2026: new clean vehicles, previously owned clean vehicles, commercial clean vehicles, energy efficient home improvements, and residential clean energy systems.
• The credit for alternative refueling property expires in 2026 for property acquired and placed in service after June 30, 2026.
• Itemized deductions are reduced by 5.4% of the lesser of your total itemized deductions or the amount your taxable income exceeds $768,700 (married filing jointly or qualifying surviving spouse), $640,600 (head of household or single), or $384,350 (married filing separately).
• The child and dependent care credit stays at $3,000 ($6,000 for two or more qualifying children), but the maximum credit rate rises from 35% to 50% of qualifying expenses.