IRS Form 1040-ES "Estimated Tax for Individuals"

What Is Form 1040-ES Used For?

IRS Form 1040-ES, Estimated Tax for Individuals, is a package of payment vouchers and worksheets used to figure and pay estimated tax. It was issued by the Internal Revenue Service (IRS). The form - also known as the IRS Estimated Tax Form - is revised annually. Download the latest fillable Form 1040-ES through the link below or order a paper version from the IRS website.

Use the estimated tax method to pay tax on income not subject to withholdings and on other taxable income like unemployment compensation or taxable part of the social security benefits (if you do not elect voluntary withholding). You must make the estimated tax payments if you are a United States citizen, resident or nonresident alien, or a resident of Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, and the United States Virgin Island and both of the following applies:

  1. You expect to owe a minimum of $1,000 in tax after subtracting all the refundable credits and withholding.
  2. You expect the refundable credits and withholding to be less than 90% of the tax for the upcoming year or 100% of the tax shown on the tax return for the previous year.
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Form 1040-ES Instructions

Form 1040-ES consists of detailed instructions, worksheets, tax rate schedules, and payment vouchers. Use the worksheets to determine your estimated tax amount. Fill out the payment vouchers, detach them, and mail to the IRS. Keep worksheets and instructions for your records.

According to the IRS 1040-ES Form, you can pay your estimated tax in several ways:

  • Online;
  • By phone;
  • Using a mobile device;
  • By cash;
  • By check or money order.

Submit the form only if you pay by check or money order. In this case, mail the payment voucher with the check or money order. The check or money order must contain your SSN and an inscription "201X Form 1040-ES". Do not staple or attach your voucher to the payment.

How to Fill out Form 1040-ES?

  1. Complete the appropriate worksheets to calculate your estimated tax amount;
  2. Enter the amount on the payment voucher. Split it into four payments if necessary;
  3. Provide your and your spouse's name and SSNs (if filing jointly); and
  4. Enter your current address. If you are an alien, provide the foreign address, too.

When Are 1040-ES Payments Due?

Pay all of your estimated tax by April 15, or split it into four equal payments. In this case, the Form 1040-ES due dates will be:

  • April 15;
  • June 17;
  • September 16;
  • January 15 (next year).

If you did not make your payments on time or in the required amount, the IRS may apply penalties. The amount of penalties is defined by the IRS.

What Is the Mailing Address for 1040-ES?

The address to send the form depends on your place of residence:

  • If you live in Florida, Louisiana, Mississippi, or Texas, mail your form to Internal Revenue Service, P.O. Box 1300, Charlotte, NC 28201-1300;
  • If you are the resident of Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, or Wyoming, send your IRS Form 1040-ES to Internal Revenue Service, P.O. Box 510000, San Francisco, CA 94151-5100;
  • The taxpayers who live in Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, and Wisconsin must mail their vouchers to Internal Revenue Service, P.O. Box 802502, Cincinnati, OH 45280-2502;
  • If you live in Alabama, Georgia, Kentucky, New Jersey, North Carolina, South Carolina, Tennessee, or Virginia use this address: Internal Revenue Service, P.O. Box 931100, Louisville, KY 40293-1100;
  • For Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont, and West Virginia, the mailing address is Internal Revenue Service, P.O. Box 37007, Hartford, CT 06176-7007;
  • Foreign country, American Samoa, or Puerto Rico residents, as well as dual-status aliens and nonpermanent residents of the United States Virgin Islands and Guam, mail your vouchers to Internal Revenue Service, P.O. Box 1300, Charlotte, NC 28201-1300, USA;
  • If you are a bona fide resident of Guam, mail to this address: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921;
  • Bonafide residents of the United States Virgin Islands, use the following address: Virgin Islands Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, VI 00802.

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2021
Department of the Treasury
Internal Revenue Service
Form 1040-ES
Estimated Tax for Individuals
Purpose of This Package
year. You had no tax liability for 2020 if your total tax was
zero or you didn’t have to file an income tax return.
Use Form 1040-ES to figure and pay your estimated tax
for 2021.
Special Rules
There are special rules for farmers, fishermen, certain
Estimated tax is the method used to pay tax on income
household employers, and certain higher income
that isn’t subject to withholding (for example, earnings
taxpayers.
from self-employment, interest, dividends, rents, alimony,
etc.). In addition, if you don’t elect voluntary withholding,
Farmers and fishermen. If at least two-thirds of your
you should make estimated tax payments on other
gross income for 2020 or 2021 is from farming or fishing,
taxable income, such as unemployment compensation
substitute 66
/
% for 90% in (2a) under General Rule.
2
3
and the taxable part of your social security benefits.
Household employers. When estimating the tax on your
Change of address. If your address has changed, file
2021 tax return, include your household employment
Form 8822, to update your record.
taxes if either of the following applies.
You will have federal income tax withheld from wages,
Future developments. For the latest information about
pensions, annuities, gambling winnings, or other income.
developments related to Form 1040-ES and its
You would be required to make estimated tax payments
instructions, such as legislation enacted after they were
to avoid a penalty even if you didn’t include household
published, go to IRS.gov/Form1040ES.
employment taxes when figuring your estimated tax.
Who Must Make Estimated Tax
Higher income taxpayers. If your adjusted gross
Payments
income (AGI) for 2020 was more than $150,000 ($75,000
if your filing status for 2021 is married filing separately),
The estimated tax rules apply to:
substitute 110% for 100% in (2b) under General Rule,
U.S. citizens and resident aliens;
earlier. This rule doesn’t apply to farmers or fishermen.
Residents of Puerto Rico, the U.S. Virgin Islands,
Guam, the Commonwealth of the Northern Mariana
Increase Your Withholding
Islands, and American Samoa; and
Nonresident aliens (use Form 1040-ES (NR)).
If you also receive salaries and wages, you may be able to
avoid having to make estimated tax payments on your
If you filed a Schedule H or Schedule SE with your
other income by asking your employer to take more tax
Form 1040 or 1040-SR for 2020, and deferred
!
out of your earnings. To do this, file a new Form W-4,
some of the household employment and/or
Employee's Withholding Certificate, with your employer.
CAUTION
self-employment tax payments you owe for 2020, don't
use Form 1040-ES to make this payment. Instead, see the
Generally, if you receive a pension or annuity you can
instructions for Schedule 3 (Form 1040), line 12e, for
use Form W-4P, Withholding Certificate for Pension or
more information on repaying these deferrals.
Annuity Payments, to start or change your withholding
from these payments.
General Rule
You also can choose to have federal income tax
In most cases, you must pay estimated tax for 2021 if both
withheld from certain government payments. For details,
of the following apply.
see Form W-4V, Voluntary Withholding Request.
1. You expect to owe at least $1,000 in tax for 2021,
You can use the Tax Withholding Estimator at
after subtracting your withholding and refundable credits.
IRS.gov/W4App
to determine whether you need
TIP
2. You expect your withholding and refundable credits
to have your withholding increased or decreased.
to be less than the smaller of:
a. 90% of the tax to be shown on your 2021 tax return,
Additional Information You May Need
or
You can find most of the information you will need in Pub.
b. 100% of the tax shown on your 2020 tax return.
505, Tax Withholding and Estimated Tax, and in the
Your 2020 tax return must cover all 12 months.
instructions for the 2020 Form 1040 and 1040-SR.
Note. These percentages may be different if you are a
For details on how to get forms and publications, see
farmer, fisherman, or higher income taxpayer. See
the 2020 Instructions for Form 1040 and 1040-SR.
Special Rules, later.
What's New
Exception. You don’t have to pay estimated tax for 2021
In figuring your 2021 estimated tax, be sure to consider
if you were a U.S. citizen or resident alien for all of 2020
the following.
and you had no tax liability for the full 12-month 2020 tax
Feb 02, 2021
Cat. No. 11340T
2021
Department of the Treasury
Internal Revenue Service
Form 1040-ES
Estimated Tax for Individuals
Purpose of This Package
year. You had no tax liability for 2020 if your total tax was
zero or you didn’t have to file an income tax return.
Use Form 1040-ES to figure and pay your estimated tax
for 2021.
Special Rules
There are special rules for farmers, fishermen, certain
Estimated tax is the method used to pay tax on income
household employers, and certain higher income
that isn’t subject to withholding (for example, earnings
taxpayers.
from self-employment, interest, dividends, rents, alimony,
etc.). In addition, if you don’t elect voluntary withholding,
Farmers and fishermen. If at least two-thirds of your
you should make estimated tax payments on other
gross income for 2020 or 2021 is from farming or fishing,
taxable income, such as unemployment compensation
substitute 66
/
% for 90% in (2a) under General Rule.
2
3
and the taxable part of your social security benefits.
Household employers. When estimating the tax on your
Change of address. If your address has changed, file
2021 tax return, include your household employment
Form 8822, to update your record.
taxes if either of the following applies.
You will have federal income tax withheld from wages,
Future developments. For the latest information about
pensions, annuities, gambling winnings, or other income.
developments related to Form 1040-ES and its
You would be required to make estimated tax payments
instructions, such as legislation enacted after they were
to avoid a penalty even if you didn’t include household
published, go to IRS.gov/Form1040ES.
employment taxes when figuring your estimated tax.
Who Must Make Estimated Tax
Higher income taxpayers. If your adjusted gross
Payments
income (AGI) for 2020 was more than $150,000 ($75,000
if your filing status for 2021 is married filing separately),
The estimated tax rules apply to:
substitute 110% for 100% in (2b) under General Rule,
U.S. citizens and resident aliens;
earlier. This rule doesn’t apply to farmers or fishermen.
Residents of Puerto Rico, the U.S. Virgin Islands,
Guam, the Commonwealth of the Northern Mariana
Increase Your Withholding
Islands, and American Samoa; and
Nonresident aliens (use Form 1040-ES (NR)).
If you also receive salaries and wages, you may be able to
avoid having to make estimated tax payments on your
If you filed a Schedule H or Schedule SE with your
other income by asking your employer to take more tax
Form 1040 or 1040-SR for 2020, and deferred
!
out of your earnings. To do this, file a new Form W-4,
some of the household employment and/or
Employee's Withholding Certificate, with your employer.
CAUTION
self-employment tax payments you owe for 2020, don't
use Form 1040-ES to make this payment. Instead, see the
Generally, if you receive a pension or annuity you can
instructions for Schedule 3 (Form 1040), line 12e, for
use Form W-4P, Withholding Certificate for Pension or
more information on repaying these deferrals.
Annuity Payments, to start or change your withholding
from these payments.
General Rule
You also can choose to have federal income tax
In most cases, you must pay estimated tax for 2021 if both
withheld from certain government payments. For details,
of the following apply.
see Form W-4V, Voluntary Withholding Request.
1. You expect to owe at least $1,000 in tax for 2021,
You can use the Tax Withholding Estimator at
after subtracting your withholding and refundable credits.
IRS.gov/W4App
to determine whether you need
TIP
2. You expect your withholding and refundable credits
to have your withholding increased or decreased.
to be less than the smaller of:
a. 90% of the tax to be shown on your 2021 tax return,
Additional Information You May Need
or
You can find most of the information you will need in Pub.
b. 100% of the tax shown on your 2020 tax return.
505, Tax Withholding and Estimated Tax, and in the
Your 2020 tax return must cover all 12 months.
instructions for the 2020 Form 1040 and 1040-SR.
Note. These percentages may be different if you are a
For details on how to get forms and publications, see
farmer, fisherman, or higher income taxpayer. See
the 2020 Instructions for Form 1040 and 1040-SR.
Special Rules, later.
What's New
Exception. You don’t have to pay estimated tax for 2021
In figuring your 2021 estimated tax, be sure to consider
if you were a U.S. citizen or resident alien for all of 2020
the following.
and you had no tax liability for the full 12-month 2020 tax
Feb 02, 2021
Cat. No. 11340T
Reminders
Tuition and fees deduction eliminated. The deduction
for tuition and fees is not available in 2021; instead, the
Individual taxpayer identification number (ITIN) re-
income limitation on the lifetime learning credit has been
newal. If you were assigned an ITIN before January 1,
increased.
2013, or if you have an ITIN that you haven’t included on a
Standard deduction amount increased. For 2021, the
tax return in the last 3 consecutive years, you may need to
standard deduction amount has been increased for all
renew it. For more information, see the Instructions for
filers. If you don't itemize your deductions, you can take
Form W-7.
the 2021 standard deduction listed in the following chart
Advance payments of the premium tax credit. If you
for your filing status.
buy health care insurance through the Health Insurance
Marketplace, you may be eligible for advance payments
THEN your standard
of the premium tax credit to help pay for your insurance
IF your 2021 filing status is...
deduction is...
coverage. Receiving too little or too much in advance will
affect your refund or balance due. Promptly report
Married filing jointly or
$25,100
Qualifying widow(er)
changes in your income or family size to your
Marketplace. See Form 8962 and its Instructions for more
Head of household
$18,800
information.
Single or Married filing separately
$12,550
Access your online account
(Individual taxpayers only)
However, if you can be claimed as a dependent on
another person's 2021 return, your standard deduction is
Go to
IRS.gov/Account
to securely access information
the greater of:
about your federal tax account.
$1,100, or
View the amount you owe, pay online, or set up an
Your earned income plus $350 (up to the standard
online payment agreement.
deduction amount).
Access your tax records online.
Review the past 5 years of your payment history.
Your standard deduction is increased by the following
Go to
IRS.gov/SecureAccess
to review the required
amount if, at the end of 2021, you are:
identity authentication process.
An unmarried individual (single or head of household)
and are:
How To Figure Your Estimated Tax
65 or older or blind
$1,700
You will need:
. . . . . . . . . . . . . . . . . . . . . . . .
65 or older and blind
$3,400
The 2021 Estimated Tax Worksheet,
. . . . . . . . . . . . . . . . . . . . . . .
The
Instructions for the 2021 Estimated Tax
Worksheet,
The
2021 Tax Rate
Schedules, and
Your 2020 tax return and instructions to use as a guide
A married individual (filing jointly or separately) or a
to figuring your income, deductions, and credits (but be
qualifying widow(er) and are:
sure to consider the items listed under
What's
New,
earlier).
65 or older or blind
$1,350
. . . . . . . . . . . . . . . . . . . . . . . .
65 or older and blind
$2,700
. . . . . . . . . . . . . . . . . . . . . . .
Matching estimated tax payments to income. If you
Both spouses 65 or older
$2,700*
. . . . . . . . . . . . . . . . . . . .
receive your income unevenly throughout the year (for
Both spouses 65 or older and blind
$5,400*
. . . . . . . . . . . . . .
example, because you operate your business on a
*Only if married filing jointly. If married filing separately, these
seasonal basis or you have a large capital gain late in the
amounts do not apply.
year), you may be able to lower or eliminate the amount of
your required estimated tax payment for one or more
periods by using the annualized income installment
Your standard deduction is zero if (a) your spouse
method. See chapter 2 of Pub. 505 for details.
itemizes on a separate return, or (b) you were a
!
dual-status alien and you do not elect to be taxed
Changing your estimated tax. To amend or correct
CAUTION
your estimated tax, see
How To Amend Estimated Tax
as a resident alien for 2021.
Payments, later.
Social security tax. For 2021, the maximum amount of
You can’t make joint estimated tax payments if
earned income (wages and net earnings from
you or your spouse is a nonresident alien, you are
!
self-employment) subject to the social security tax is
separated under a decree of divorce or separate
$142,800.
CAUTION
maintenance, or you and your spouse have different tax
Adoption credit or exclusion. For 2021, the maximum
years.
adoption credit or exclusion for employer-provided
adoption benefits has increased to $14,440. In order to
Additionally, individuals who are in registered domestic
claim either the credit or exclusion, your modified adjusted
partnerships, civil unions, or other similar formal
gross income must be less than $256,660.
relationships that aren’t marriages under state law cannot
make joint estimated tax payments. These individuals can
take credit only for the estimated tax payments that they
made.
-2-
Form 1040-ES (2021)
Payment Due Dates
jointly) made for 2021 and the name(s) and SSN(s) under
which you made the payments.
You can pay all of your estimated tax by April 15, 2021, or
Be sure to report the change to your local Social
in four equal amounts by the dates shown below.
Security Administration office before filing your 2021 tax
1st payment
April 15, 2021
return. This prevents delays in processing your return and
. . . . . . . . . . . . . . . . .
2nd payment
June 15, 2021
issuing refunds. It also safeguards your future social
. . . . . . . . . . . . . . . .
3rd payment
Sept. 15, 2021
security benefits. For more details, call the Social Security
. . . . . . . . . . . . . . . . .
4th payment
Jan. 18, 2022*
Administration at 800-772-1213 (TTY/TDD
. . . . . . . . . . . . . . . . .
800-325-0778).
* You don’t have to make the payment due January 18,
2022, if you file your 2021 tax return by January 31, 2022,
How To Amend Estimated Tax
and pay the entire balance due with your return.
Payments
To change or amend your estimated tax payments,
If you mail your payment and it is postmarked by the
refigure your total estimated tax payments due (see the
due date, the date of the U.S. postmark is considered the
2021 Estimated Tax Worksheet). Then, to figure the
date of payment. If your payments are late or you didn’t
payment due for each remaining payment period, see
pay enough, you may be charged a penalty for
Amended estimated tax in chapter 2 of Pub. 505. If an
underpaying your tax. See When a Penalty Is Applied,
estimated tax payment for a previous period is less than
later.
one-fourth of your amended estimated tax, you may owe a
penalty when you file your return.
You can make more than four estimated tax
payments. To do so, make a copy of one of your
When a Penalty Is Applied
TIP
unused estimated tax payment vouchers, fill it in,
In some cases, you may owe a penalty when you file your
and mail it with your payment. If you make more than four
return. The penalty is imposed on each underpayment for
payments, to avoid a penalty, make sure the total of the
the number of days it remains unpaid. A penalty may be
amounts you pay during a payment period is at least as
applied if you didn’t pay enough estimated tax for the year
much as the amount required to be paid by the due date
or you didn’t make the payments on time or in the required
for that period. For other payment methods, see How To
amount. A penalty may apply even if you have an
Pay Estimated Tax, later.
overpayment on your tax return.
No income subject to estimated tax during first pay-
The penalty may be waived under certain conditions.
ment period. If, after March 31, 2021, you have a large
See the Instructions for Form 2210 for details.
change in income, deductions, additional taxes, or credits
How To Pay Estimated Tax
that requires you to start making estimated tax payments,
you should figure the amount of your estimated tax
payments by using the annualized income installment
Pay Online
method, explained in chapter 2 of Pub. 505. If you use the
IRS offers an electronic payment option that is right for
annualized income installment method, file Form 2210,
you. Paying online is convenient and secure and helps
including Schedule AI, with your 2021 tax return even if no
make sure we get your payments on time. To pay your
penalty is owed.
taxes online or for more information, go to
IRS.gov/
Farmers and fishermen. If at least two-thirds of your
Payments. You can pay using any of the following
methods.
gross income for 2020 or 2021 is from farming or fishing,
IRS Direct Pay. For online transfers directly from your
you can do one of the following.
checking or savings account at no cost to you, go to
Pay all of your estimated tax by January 18, 2022.
IRS.gov/Payments.
File your 2021 Form 1040 or 1040-SR by March 1,
Pay by Card. To pay by debit or credit card, go to
2022, and pay the total tax due. In this case, 2021
estimated tax payments aren’t required to avoid a penalty.
IRS.gov/Payments. A convenience fee is charged by
these service providers.
Fiscal year taxpayers. You are on a fiscal year if your
Electronic Fund Withdrawal (EFW) is an integrated
12-month tax period ends on any day except December
e-file/e-pay option offered when filing your federal taxes
31. Due dates for fiscal year taxpayers are the 15th day of
electronically using tax preparation software, through a
the 4th, 6th, and 9th months of your current fiscal year and
tax professional, or the IRS at IRS.gov/Payments.
the 1st month of the following fiscal year. If any payment
Online Payment Agreement. If you can’t pay in full by
date falls on a Saturday, Sunday, or legal holiday, use the
the due date of your tax return, you can apply for an online
next business day. See Pub. 509, Tax Calendars, for a list
monthly installment agreement at IRS.gov/Payments.
of all legal holidays.
Once you complete the online process, you will receive
Name Change
immediate notification of whether your agreement has
been approved. A user fee is charged.
If you changed your name because of marriage, divorce,
IRS2Go is the mobile application of the IRS; you can
etc., and you made estimated tax payments using your
access Direct Pay or Pay By Card by downloading the
former name, attach a statement to the front of your 2021
application.
paper tax return. On the statement, show all of the
estimated tax payments you (and your spouse, if filing
-3-
Form 1040-ES (2021)
Pay by Phone
date. The due date is shown in the upper right corner.
Complete and send in the voucher only if you are making
Paying by phone is another safe and secure method of
a payment by check or money order. If you and your
paying electronically. Use one of the following methods:
spouse plan to file separate returns, file separate
(1) call one of the debit or credit card service providers or
vouchers instead of a joint voucher.
(2) the Electronic Federal Tax Payment System (EFTPS).
To complete the voucher, do the following.
Debit or credit card. Call one of our service providers.
Print or type your name, address, and SSN in the space
Each charges a fee that varies by provider, card type, and
provided on the estimated tax payment voucher. If you
payment amount.
have an IRS Individual Taxpayer Identification Number
(ITIN), enter it wherever your SSN is requested. If filing a
Official Payments
joint voucher, also enter your spouse's name and SSN.
1-888-UPAY-TAX
(1-888-872-9829)
TM
List the names and SSNs in the same order on the joint
www.officialpayments.com
voucher as you will list them on your joint return.
Enter in the box provided on the estimated tax payment
Link2Gov Corporation
voucher only the amount you are sending in by check or
1-888-PAY-1040
(1-888-729-1040)
TM
money order. When making payments of estimated tax,
www.PAY1040.com
be sure to take into account any 2020 overpayment that
you choose to credit against your 2021 tax, but don’t
WorldPay US, Inc.
include the overpayment amount in this box.
1-844-729-8298 (1-844-PAY-TAX-8
)
TM
Make your check or money order payable to “United
www.payUSAtax.com
States Treasury.” Don’t send cash. To help process your
payment accurately, enter the amount on the right side of
EFTPS. To use EFTPS, you must be enrolled either
the check like this: $ XXX.XX. Don’t use dashes or lines
online or have an enrollment form mailed to you. To make
(for example, don’t enter “$ XXX—” or “$ XXX
/
”).
xx
100
a payment using EFTPS, call 1-800-555-4477 (English) or
Enter “2021 Form 1040-ES” and your SSN on your
1-800-244-4829 (Español). People who are deaf, hard of
check or money order. If you are filing a joint estimated tax
hearing, or have a speech disability and who have access
payment voucher, enter the SSN that you will show first on
to TTY/TDD equipment can call 1-800-733-4829. For
your joint return.
more information about EFTPS, go to
IRS.gov/Payments
Enclose, but don’t staple or attach, your payment with
or www.EFTPS.gov.
the estimated tax payment voucher.
Notice to taxpayers presenting checks. When you
Mobile Device
provide a check as payment, you authorize us either to
use information from your check to make a one-time
To pay through your mobile device, download the IRS2Go
electronic fund transfer from your account or to process
app.
the payment as a check transaction. When we use
information from your check to make an electronic fund
Pay by Cash
transfer, funds may be withdrawn from your account as
Cash is an in-person payment option for individuals
soon as the same day we receive your payment, and you
provided through retail partners with a maximum of
will not receive your check back from your financial
$1,000 per day per transaction. To make a cash payment,
institution.
you must first be registered online at
No checks of $100 million or more accepted. The
www.officialpayments.com/fed, our official payment
IRS can’t accept a single check (including a cashier’s
provider.
check) for amounts of $100,000,000 ($100 million) or
more. If you are sending $100 million or more by check,
Pay by Check or Money Order Using the
you will need to spread the payment over 2 or more
Estimated Tax Payment Voucher
checks with each check made out for an amount less than
Before submitting a payment through the mail using the
$100 million. This limit doesn’t apply to other methods of
estimated tax payment voucher, please consider
payment (such as electronic payments). Please consider
alternative methods. One of our safe, quick, and easy
a method of payment other than check if the amount of the
electronic payment options might be right for you.
payment is over $100 million.
If you choose to mail in your payment, there is a
separate estimated tax payment voucher for each due
-4-
Form 1040-ES (2021)
Where To File Your Estimated Tax Payment Voucher if Paying by Check or Money Order
Mail your estimated tax payment voucher and check or money order to the address
A foreign country, American Samoa,
Internal Revenue Service
shown below for the place where you live. Do not mail your tax return to this address or
or Puerto Rico (or are excluding
P.O. Box 1303
send an estimated tax payment without a payment voucher. Also, do not mail your
income under Internal Revenue Code
Charlotte, NC 28201-1303
estimated tax payments to the address shown in the Form 1040 and 1040-SR
933), or use an APO or FPO address,
instructions. If you need more payment vouchers, you can make a copy of one of your
or file Form 2555 or 4563, or are a
unused vouchers.
dual-status alien or nonpermanent
resident of Guam or the U.S. Virgin
Islands
Caution: For proper delivery of your estimated tax payment to a P.O. box, you must
Guam:
Department of
include the box number in the address. Also, note that only the U.S. Postal Service can
Bona fide residents*
Revenue and Taxation
deliver to P.O. boxes. Therefore, you cannot use a private delivery service to make
Government of Guam
estimated tax payments required to be sent to a P.O. box.
P.O. Box 23607
GMF, GU 96921
IF you live in . . .
THEN send it to “Internal Revenue
U.S. Virgin Islands:
Virgin Islands Bureau
Service” at . . .
Bona fide residents*
of Internal Revenue
6115 Estate Smith Bay
Suite 225
St. Thomas, VI 00802
Alabama, Florida, Georgia, Louisiana,
Internal Revenue Service
Mississippi, North Carolina, South
P.O. Box 1300
Carolina, Tennessee, Texas
Charlotte, NC 28201-1300
Arkansas, Connecticut, Delaware,
Internal Revenue Service
District of Columbia, Illinois, Indiana,
P.O. Box 931100
Iowa, Kentucky, Maine, Maryland,
Louisville, KY 40293-1100
Massachusetts, Minnesota, Missouri,
New Hampshire, New Jersey, New
York, Oklahoma, Pennsylvania,
Rhode Island, Vermont, Virginia, West
Virginia, Wisconsin
Alaska, Arizona, California, Colorado,
Internal Revenue Service
Hawaii, Idaho, Kansas, Michigan,
P.O. Box 802502
Montana, Nebraska, Nevada, New
Cincinnati, OH 45280-2502
Mexico, Ohio, Oregon, North Dakota,
South Dakota, Utah, Washington,
Wyoming
*Bona fide residents must prepare separate vouchers for estimated income tax and self-employment tax payments. Send the income tax vouchers to the address for
bona fide residents and the self-employment tax vouchers to the address for non-bona fide residents.
Instructions for the 2021 Estimated
be sure to use only 92.35% (0.9235) of your total net profit
from self-employment.
Tax Worksheet
Line 10. Other taxes. Use the instructions for the 2020
Form 1040 and 1040-SR to determine if you expect to
Line 1. Adjusted gross income. When figuring the
owe, for 2021, any of the taxes that would have been
adjusted gross income you expect in 2021, be sure to
entered on your 2020 Schedule 2 (Form 1040), line 6, 7a,
consider the items listed under
What’s
New, earlier. For
more details on figuring your AGI, see Expected
7b, and 8 (including, if applicable, Additional Medicare
AGI—Line 1 in chapter 2 of Pub. 505.
Tax and/or Net Investment Income Tax). On line 10, enter
the total of those taxes, subject to the following two
If you are self-employed, be sure to take into account
exceptions.
the deduction for self-employment tax. Use the 2021
Exception 1. Include household employment taxes
Self-Employment Tax and Deduction Worksheet for Lines
from Schedule 2 (Form 1040), line 7a, on this line only if:
1 and 9 of the Estimated Tax Worksheet to figure the
You will have federal income tax withheld from wages,
amount to subtract when figuring your expected AGI. This
pensions, annuities, gambling winnings, or other income,
worksheet also will give you the amount to enter on line 9
or
of your estimated tax worksheet.
You would be required to make estimated tax payments
Line 7. Credits. See the 2020 Form 1040 or 1040-SR,
(to avoid a penalty) even if you didn’t include household
line 19 and Schedule 3 (Form 1040), lines 1 through 6,
employment taxes when figuring your estimated tax.
and the related instructions for the types of credits
If you meet either of the above, include the total of your
allowed.
household employment taxes on line 10.
Line 9. Self-employment tax. If you and your spouse
Exception 2. Of the amounts for other taxes that may
make joint estimated tax payments and both of you have
be entered on Schedule 2 (Form 1040), line 8, don’t
self-employment income, figure the self-employment tax
include on line 10: recapture of a federal mortgage
for each of you separately. Enter the total on line 9. When
subsidy, uncollected social security and Medicare tax or
estimating your 2021 net earnings from self-employment,
RRTA tax on tips or group-term life insurance, excise tax
-5-
Form 1040-ES (2021)
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