Form 1040-ESIndividual Income Tax
Estimated Tax for Individuals
Used to calculate and pay quarterly estimated taxes to avoid underpayment penalties.
Who Files This Form
Self-employed, freelancers, investors, and anyone with income not subject to withholding
Due Date
Quarterly: April 15, June 15, September 15, January 15
Important Notes
Safe harbor: pay 90% of current year tax or 100% of prior year tax (110% if AGI over $150,000) to avoid penalty.
Related Forms
Official IRS Source
Always download the current version and instructions from the IRS website before filing.
Educational Reference Only: This is general information about Form 1040-ES, not tax advice. Form instructions change annually. Always download the current version from irs.gov and read the official instructions. Consult a qualified tax professional for your specific situation. Read full disclaimer →