You should complete the worksheet that comes with IRS Form 1040-ES to determine the amount of quarterly payments required. Form 1040-ES includes four vouchers that you use to make your payments. The first payment is due on April 15 of the current tax year. Subsequent payments are due June 15, September 15 and the following January 15. In lieu of using the vouchers, you can pay electronically using IRS Direct Pay (www.irs.gov/payments/direct-pay), schedule electronic payments using the IRS EFTPS system (www.eftps.com) or schedule the electronic payments by including Form 1040-ES with your electronically filed tax return.
Articles in this section
- How do I know if I have to file quarterly individual estimated tax payments?
- How do I make estimated tax payments?
- Do estimated tax payments also include taxes other than income taxes?
- I expect to have a one-time large payment of taxable income in the fourth quarter. Do I have to make an estimated tax payment for just the fourth quarter?
- How do I figure out how many exemptions and allowances to claim on the W-4 for withholding?