Use Form 1040-ES to figure and pay your estimated tax. Estimated tax is the method used to pay tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.). In addition, if you do not elect voluntary withholding, you should make estimated tax payments on other taxable income, such as unemployment compensation and the taxable part of your social security benefits. Current revision Form 1040-ES PDF Recent developments Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024 Using a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) when paying your estimated taxes -- 28-JUNE-2021 Electing to apply a 2020 return overpayment from a May 17 payment with extension request to 2021 estimated taxes -- 12-APR-2021 Taxpayer relief for certain tax-related deadlines due to coronavirus pandemic -- 14-APR-2020 Other items you may find useful All Publication 1040-ES revisions IRS Tax Withholding Estimator About Publication 505, Tax Withholding and Estimated Tax Other current products Related items About Form 1040, U.S. Individual Income Tax Return About Form 5405, Repayment of the First-Time Homebuyer Credit About Form 8822, Change of Address About Form 8959, Additional Medicare Tax About Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts About Form 8962, Premium Tax Credit About Form W-4V, Voluntary Withholding Request
