What are Estimated Payment Vouchers Form 1040-ES?

Estimated payment vouchers (Form 1040-ES) are IRS payment slips used to send quarterly federal income tax payments on income that is not subject to withholding.

This commonly includes:

  • Self-employment income
  • Interest income
  • Dividends
  • Rental income
  • Capital gains
  • Prize or award income
  • Alimony (when taxable under applicable tax rules)
  • Other taxable income with little or no withholding
Form 1040-ES includes preprinted payment vouchers that contain your name, address, and Social Security number. These vouchers can be mailed with your estimated tax payments to help you stay current on your tax obligations and avoid underpayment penalties.

Why Are Estimated Tax Payments Required?

The IRS uses estimated tax payments to collect tax throughout the year on income that does not have taxes automatically withheld.

If the amount withheld from your wages, pension, or other income sources is not enough to cover your expected tax bill, you may need to make quarterly estimated tax payments. Paying throughout the year can help reduce or eliminate penalties when you file your return.

Who Needs to Make Estimated Tax Payments?

Generally, you should make estimated tax payments if both of the following apply:
  1. You expect to owe at least $1,000 in federal tax after subtracting withholding and refundable credits.
  2. Your withholding and refundable credits will be less than the smaller of:
    • 90% of your current-year tax liability, or
    • 100% of your prior-year tax liability (110% for certain higher-income taxpayers with adjusted gross income over $150,000).
Special rules may apply to farmers, fishers, household employers, and certain higher-income taxpayers.

How Much Should You Pay Each Quarter?

Use the Form 1040-ES worksheet to estimate your total tax liability for the year and determine the amount to pay each quarter.
For self-employed taxpayers, the worksheet includes a Self-Employment Tax and Deduction Worksheet that helps calculate:
  • Self-employment tax
  • Allowable deductions
  • Estimated quarterly payment amounts
Because income can change during the year, it's a good idea to review your estimates periodically and adjust future payments when necessary.

2027 Estimated Tax Payment Due Dates

For tax year 2026, estimated tax payments are generally due on the following dates:

How to Print Form 1040-ES Vouchers in the Software

Important: Estimated payment vouchers cannot be printed directly from the Voucher section of the software.

To generate IRS-formatted vouchers correctly, print them from the return package instead.

Navigation Path

Review → Summary → Print Return

Printing from the Print Return area ensures the Form 1040-ES vouchers are included in the IRS-approved format and display correctly for mailing.

Helpful Tip

If your return includes federal estimated tax payments, review the printed return package before mailing to confirm that all voucher information, payment amounts, and mailing details are accurate. This can help prevent processing delays and ensure your payments are properly credited by the IRS.
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