Internal Revenue Service (IRS) · United States

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Form 1040-ES, Estimated Tax for Individuals

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Quick answer

IRS Form 1040-ES, Estimated Tax for Individuals, is used to figure and pay quarterly estimated tax on income that isn't subject to withholding — such as self-employment, interest, dividends, and rent. Freelancers, investors, and other individuals file it. JustFill opens the official PDF in your browser and fills the worksheet and payment vouchers online, free.

Form
Form 1040-ES
Issued by
Internal Revenue Service (IRS)
Country
United States
Cost to fill
Free

What is Form 1040-ES?

Form 1040-ES, Estimated Tax for Individuals, is the IRS package you use to calculate and pay tax on income that doesn't have tax withheld at the source. That includes earnings from self-employment, interest, dividends, rent, alimony, and gains — income where no employer is sending tax to the IRS for you. The package contains the Estimated Tax Worksheet (to project your year's income, deductions, credits, self-employment tax, and total estimated tax) and four payment vouchers, one for each quarterly due date. The four estimated payments are generally due in mid-April, mid-June, mid-September, and mid-January of the following year. Paying too little across the year can trigger an underpayment penalty, so the worksheet helps you target the right amount. JustFill detects each field on the official PDF automatically — you type or dictate your figures and SSN onto the worksheet and vouchers, it works on scanned copies, and you never need Adobe Acrobat.

Download the Form 1040-ES form PDF — free

The official free Form 1040-ES package — worksheet, instructions, and the four payment vouchers — is on irs.gov at the About Form 1040-ES page. JustFill opens that exact PDF in-browser so you can fill the worksheet and vouchers online without Adobe — type or dictate every figure, then export.

Get the official Form 1040-ES PDF from Internal Revenue Service (IRS)

Who fills out Form 1040-ES?

  • Self-employed people, freelancers, and gig workers whose income has no tax withheld
  • Investors and landlords with interest, dividend, capital-gain, or rental income
  • Sole proprietors and single-member LLC owners paying quarterly estimated tax
  • Retirees or recipients of taxable income who opt out of voluntary withholding
  • Anyone who expects to owe $1,000 or more after subtracting withholding and credits

Field-by-field breakdown

What each section of Form 1040-ES asks for. JustFill’s AI will detect these fields automatically when you upload the PDF — review the breakdown below so you know what to enter.

Worksheet Line 1 — adjusted gross income

The AGI you expect for the year, the starting point for projecting your tax

Worksheet Lines 2–3 — deductions

Your itemized or standard deduction and any qualified business income deduction (line 2), subtracted from line 1 to reach taxable income (line 3)

Worksheet Lines 4–6 — tax

Tax figured on line 3 using the Tax Rate Schedules (line 4), alternative minimum tax (line 5), and the total (line 6)

Worksheet Lines 7–8 — credits

Credits you expect (line 7, excluding income tax withholding) subtracted from line 6 (line 8)

Worksheet Lines 9–10 — other taxes

Self-employment tax (line 9) and other taxes such as Additional Medicare Tax (line 10) added in

Worksheet Line 13 — withholding

Income tax withheld and estimated to be withheld during the year, used to reduce how much estimated tax you must pay

Worksheet Lines 14–15 — required payment

Your total required annual payment (line 14) and the amount of each installment to enter on a voucher (line 15)

Payment Vouchers 1–4 — quarterly payments

Each voucher takes your name, SSN (and spouse's SSN if joint), address, and the dollar amount you're paying for that quarter, due on the four quarterly deadlines

Common mistakes to avoid

  • 1Forgetting to include self-employment tax on worksheet line 9, which understates the estimated tax and risks an underpayment penalty
  • 2Entering the wrong SSN order on a joint voucher — it must match the order you'll use on the return, with the first-listed spouse's SSN first
  • 3Missing a quarterly due date, since paying late triggers penalties even if the year's total is correct

How JustFill helps you complete Form 1040-ES

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Frequently asked questions

Yes — the IRS provides the 1040-ES package free, and filling it online with JustFill is free. You only pay the estimated tax you owe, not a fee for the form.
Get the official PDF from the IRS at irs.gov/forms-pubs/about-form-1040-es. JustFill can open that same PDF in your browser so you can fill the vouchers without Adobe.
Yes. JustFill detects every field on the worksheet and the four payment vouchers, then you type or dictate your figures, SSN, and payment amount and export the completed pages.
It figures and pays estimated tax on income without withholding — self-employment, interest, dividends, rent, and more — through quarterly payments to avoid an underpayment penalty.
The four payments are generally due in mid-April, mid-June, and mid-September, with the final one in mid-January of the next year. JustFill fills the matching voucher for each due date.
Generally if you expect to owe $1,000 or more after withholding and credits. The 1040-ES worksheet helps you decide — fill it in JustFill to project your tax and the right quarterly amount.

Official source: Form 1040-ES on Internal Revenue Service (IRS)’s website

JustFill is an independent product and is not affiliated with, endorsed by, or sponsored by Internal Revenue Service (IRS) or any government agency. Always verify your completed form on the official version before signing or submitting.