# Form 1040-ES instructions: the 2026 worksheet line by line Source: https://taxbracketsdesk.com/estimated-taxes/form-1040-es-instructions Publisher: Tax Brackets Desk (taxbracketsdesk.com), independent editorial site Topic: Estimated Taxes Last updated: 2026-09-19 > Form 1040-ES is the IRS package for figuring and paying estimated tax. For 2026 you complete its Estimated Tax Worksheet (lines 1 to 15) to find your required quarterly payment, then pay online or mail a check with one of four payment vouchers. You keep the worksheet; you never file it with the IRS. ## Key facts - Form name: Form 1040-ES, Estimated Tax for Individuals - 2026 version dated: February 12, 2026 - Worksheet lines: 1 to 15; line 15 is each quarterly payment - Check payable to: United States Treasury - Write on the check: 2026 Form 1040-ES and your SSN ## What is in the Form 1040-ES package? Form 1040-ES (2026), Estimated Tax for Individuals, is a 16-page IRS package rather than a form you file. It contains the rules on who must pay, the 2026 due dates, a list of payment methods, mailing addresses, the 2026 Estimated Tax Worksheet with instructions, a Self-Employment Tax and Deduction Worksheet, the 2026 tax rate schedules, a Record of Estimated Tax Payments and four payment vouchers. The worksheet and payment record stay with you. The only piece that ever goes to the IRS is a voucher, and only when you pay by check or money order. Nonresident aliens use Form 1040-ES (NR) instead, and Form 1040-SS filers have a separate worksheet inside the same package. Before you start, gather your 2025 return, recent pay stubs showing year-to-date withholding, and year-to-date figures for any business, rental or investment income. The worksheet asks for projected full-year 2026 amounts. ## How do I fill out the estimated tax worksheet? You fill out the 2026 estimated tax worksheet by projecting your 2026 income and tax, subtracting the credits and withholding you expect, and comparing the result with your safe harbor. Line 15 gives the amount of each quarterly payment. The steps below follow the printed line numbers. ### Lines 1 to 3: income and deductions - **Line 1, expected AGI:** all 2026 income minus adjustments. Self-employed filers subtract half of their SE tax, figured on the separate SE worksheet (line 11 of that worksheet). - **Line 2a, deductions:** estimated itemized deductions, or the standard deduction ($16,100 single, $32,200 married filing jointly, $24,150 head of household) plus up to $1,000 ($2,000 joint) of cash gifts to charity for non-itemizers. - **Line 2b:** the qualified business income deduction, if you have one. - **Line 2c:** new Schedule 1-A deductions, such as those for tips, overtime, car loan interest and the senior deduction. - **Line 3:** line 1 minus line 2d (the total of 2a to 2c). Our [2026 standard deduction](https://taxbracketsdesk.com/deductions/standard-deduction-2026) page lists the extra amounts for people 65 or older or blind. ### Lines 4 to 11c: tax, credits and total estimated tax - **Line 4:** tax on line 3 from the 2026 tax rate schedules printed in the package (the same brackets as our [2026 tax brackets](https://taxbracketsdesk.com/federal-tax-brackets/tax-brackets-2026-irs) page). If you have qualified dividends or net capital gain, Pub. 505 has the worksheet to use instead. - **Line 5:** alternative minimum tax from Form 6251, if any. - **Line 6:** lines 4 and 5 plus other taxes that go on Form 1040 line 16. - **Line 7:** nonrefundable credits, such as the child tax credit. Do not include withholding here. Clean vehicle and home energy credits cannot be claimed for 2026. - **Line 8:** line 6 minus line 7, not below zero. - **Line 9:** self-employment tax from the SE worksheet, figured on 92.35% of net profit. - **Line 10:** other taxes, such as Additional Medicare Tax and net investment income tax; some Schedule 2 taxes are excluded. - **Line 11a to 11c:** add lines 8 to 10, subtract refundable credits (earned income credit, additional child tax credit and others) to get total 2026 estimated tax. ### Lines 12a to 15: safe harbor, withholding and the payment - **Line 12a:** 90% of line 11c (66 2/3% for farmers and fishers). - **Line 12b:** 100% of your 2025 tax, or 110% if 2025 AGI was over $150,000 ($75,000 married filing separately). - **Line 12c:** the smaller of 12a and 12b, your required annual payment. - **Line 13:** income tax you expect to have withheld in 2026 from all sources. - **Line 14a:** line 12c minus line 13. If zero or less, stop; you do not need to pay. - **Line 14b:** line 11c minus line 13. If under $1,000, stop; you do not need to pay. - **Line 15:** one-fourth of line 14a, minus any 2025 overpayment applied to that installment. ## Worked example: a salaried landlord A single filer earns a $95,000 salary with $9,000 of expected federal withholding, plus $20,000 of net rental income and $2,000 of interest, none of it withheld. The 2025 return showed AGI of $105,000 and total tax of $13,500. The rental is treated as an investment, so no QBI deduction applies. | Line | Entry | Amount | | --- | --- | --- | | 1 | Expected AGI ($95,000 + $20,000 + $2,000) | $117,000 | | 2a / 2d | Standard deduction, single | $16,100 | | 3 | Taxable income | $100,900 | | 4 / 6 / 8 | Tax: $5,800 + 22% of $50,500 | $16,910 | | 11c | Total 2026 estimated tax | $16,910 | | 12a | 90% of line 11c | $15,219 | | 12b | 100% of 2025 tax (2025 AGI under $150,000) | $13,500 | | 12c | Required annual payment (smaller) | $13,500 | | 13 | Expected withholding | $9,000 | | 14a | 12c minus 13 | $4,500 | | 14b | 11c minus 13 (over $1,000, so payments are required) | $7,910 | | 15 | Each quarterly payment ($4,500 / 4) | $1,125 | 2026 Estimated Tax Worksheet, illustrative figures This person prepays $13,500 in total and owes about $3,410 more with the 2026 return ($16,910 minus $13,500), with no underpayment penalty. The choice between lines 12a and 12b is explained in our guide to [safe harbor estimated tax](https://taxbracketsdesk.com/estimated-taxes/estimated-tax-safe-harbor) rules. ## Where do I pay online, and do I need to mail the vouchers? You do not mail a 1040-ES payment voucher if you pay electronically. Vouchers are only for checks and money orders. Online, you can pay through your IRS Online Account, IRS Direct Pay or EFTPS at no cost, or by debit card, credit card or digital wallet through an IRS-approved processor that charges a fee. In each system, choose estimated tax (1040-ES) and the correct tax year. ### How to fill out a 1040-ES payment voucher 1. Use the voucher for the right due date, shown in its upper-right corner (Voucher 1 is April 15, 2026; Voucher 4 is January 15, 2027). 2. Print your name, address and SSN. For a joint voucher, add your spouse's name and SSN in the same order they will appear on your joint return. 3. Enter only the amount you are paying by check or money order, not any overpayment you applied from 2025. 4. Make the check payable to United States Treasury, write the amount as $ XXX.XX, and write 2026 Form 1040-ES and your SSN on it (the first SSN on a joint return). 5. Enclose the payment with the voucher without stapling or attaching it, and mail it to the estimated-tax address for your state. | If you live in | Mail to | | --- | --- | | AL, AK, AZ, CA, CO, FL, GA, HI, ID, KS, LA, MI, MS, MT, NE, NV, NM, NC, ND, OH, OR, PA, SC, SD, TN, TX, UT, WA, WY | Internal Revenue Service, P.O. Box 1300, Charlotte, NC 28201-1300 | | AR, CT, DE, DC, IL, IN, IA, KY, ME, MD, MA, MN, MO, NH, NJ, NY, OK, RI, VT, VA, WV, WI | Internal Revenue Service, P.O. Box 931100, Louisville, KY 40293-1100 | | A foreign country, American Samoa, Puerto Rico, APO or FPO address, or Form 2555 or 4563 filers | Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 | Where to mail 2026 estimated tax vouchers (Form 1040-ES, 2026) > **Two mailing mistakes to avoid:** Do not send estimated payments to the address in the Form 1040 instructions, and do not use a private delivery service: only the U.S. Postal Service delivers to these P.O. boxes. Bona fide residents of Guam and the U.S. Virgin Islands have separate addresses listed in the form. If the IRS turns your check into an electronic debit, the money can leave your account the same day it arrives, and your bank will not return the paper check. That matters if you later need to prove payment; our page on an [estimated tax payment not showing up](https://taxbracketsdesk.com/estimated-taxes/estimated-tax-payment-not-showing) covers what to check. ## Can I change my estimated tax payments mid-year? Yes. When your income, deductions or credits change, refigure the worksheet and use the Amended Estimated Tax Worksheet (Worksheet 2-12 in Pub. 505) to spread the new total over the remaining due dates. Earlier installments that were less than one-fourth of the amended amount can still carry a penalty for those periods. Continuing the example: after two $1,125 payments, the landlord buys a second rental in July and the refigured line 14a rises to $7,000. With the next payment due September 15, 2026, Worksheet 2-12 multiplies $7,000 by 75% to get $5,250, subtracts the $2,250 already paid, and sets the September payment at $3,000. The January 15, 2027 payment is the remaining $1,750. If the new income arrived unevenly, the annualized income installment method may reduce the penalty for the earlier periods; you would file Form 2210 with Schedule AI. Freelancers who face this every year can see more on [estimated taxes for self-employed](https://taxbracketsdesk.com/estimated-taxes/estimated-taxes-self-employed) workers. ## What to do with the worksheet after you pay Fill in the Record of Estimated Tax Payments on page 12 for each installment: date paid, check or confirmation number, amount paid (not counting card fees) and any 2025 overpayment applied. When you file your 2026 Form 1040, the total of these payments goes on the estimated tax payments line. If you change your name during the year after paying under your old name, attach a statement to a paper return listing each payment and the name and SSN used. If you move, file Form 8822 to update your address. The rest of the estimated tax process is summarized in our [estimated taxes guide](https://taxbracketsdesk.com/estimated-taxes). ## Step by step 1. **Gather your records.** Collect your 2025 return, year-to-date pay stubs and year-to-date business, rental or investment figures. 2. **Project AGI and deductions.** Complete lines 1 to 3 of the 2026 Estimated Tax Worksheet, using the SE worksheet first if you are self-employed. 3. **Figure total estimated tax.** Complete lines 4 to 11c with the 2026 tax rate schedules, other taxes and credits. 4. **Apply the safe harbor.** Complete lines 12a to 12c and choose the smaller of 90% of 2026 tax or 100% or 110% of 2025 tax. 5. **Subtract withholding.** Enter expected withholding on line 13 and check lines 14a and 14b to see if payments are required. 6. **Pay each installment.** Pay one-fourth of line 14a by each due date online, or mail a check with the matching voucher. 7. **Record and adjust.** Log each payment and refigure with the amended worksheet if your income changes. ## Common questions ### Do I file Form 1040-ES with my tax return? No. The worksheet is for your records only. You report the total estimated payments you made on your 2026 Form 1040, and the IRS matches them to its records. ### Where can I get the 2026 Form 1040-ES? Download it from IRS.gov/Form1040ES. People who made estimated payments for 2025 may also receive vouchers preprinted with their name, address and SSN. ### Can I make more than four estimated payments? Yes. Copy an unused voucher for extra check payments, or pay online as often as you like. The total paid by each due date must still meet that period's required amount. ### Should I use one voucher per spouse if we file separately? Yes. If you and your spouse plan to file separate returns, send separate vouchers instead of a joint voucher so each payment is credited to the right person. ### Can I pay 1040-ES estimated taxes with cash? The IRS accepts cash through retail partners listed at IRS.gov/PayCash, but you must never mail cash. Digital assets such as cryptocurrency are not accepted. ### What if my preprinted voucher has the wrong name or SSN? Correct it on the voucher. Form 1040-ES says to cross out the name and SSN of a deceased or divorced spouse and make any other needed changes before mailing. ## Sources - [Form 1040-ES (2026), Estimated Tax for Individuals](https://www.irs.gov/pub/irs-pdf/f1040es.pdf) - [About Form 1040-ES](https://www.irs.gov/forms-pubs/about-form-1040-es) - [Publication 505 (2026), Tax Withholding and Estimated Tax](https://www.irs.gov/pub/irs-pdf/p505.pdf)