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Individuals and the self-employed

Form 1040-ES

Quarterly estimated tax payments

Due

April 15, June 15, September 15 and January 15 of the following year

Who files

Individuals and the self-employed

Source

IRS page for Form 1040-ES →
Facts on this page come from IRS.gov (the Form 1040-ES page was last updated by the IRS Sep 17, 2026); read by TaxScout Oct 22, 2026.

Who files Form 1040-ES

Individuals use Form 1040-ES to figure and pay estimated tax on income without withholding, such as self-employment earnings, interest, dividends, rents and alimony. Individuals, including sole proprietors, partners and S corporation shareholders, generally must pay estimated tax if they expect to owe $1,000 or more when they file.

When it is due

April 15, June 15, September 15 and January 15 of the following year for calendar-year filers.

If a due date falls on a Saturday, Sunday or legal holiday, the payment is on time if made the next day that is not one of those days.

What the IRS says

  • Individuals generally must make estimated payments if they expect to owe $1,000 or more when they file; for corporations the threshold is $500. Source
  • Payments for Jan 1 to Mar 31 are due April 15, Apr 1 to May 31 June 15, Jun 1 to Aug 31 September 15, and Sep 1 to Dec 31 January 15 of the next year. Source
  • Paying too little by a due date can bring a penalty, even if you are due a refund when you file. Source
  • If you do not choose voluntary withholding, you should make estimated payments on other taxable income such as unemployment and the taxable part of Social Security. Source

Preparers who say they handle Form 1040-ES

Each city page lists firms whose own website names this return. TaxScout read those sites; it does not rank firms by payment.

Charlotte, NC59 firmsRaleigh, NC38 firmsAsheville, NC17 firmsGreensboro, NC15 firmsDurham, NC15 firmsCary, NC14 firmsWinston Salem, NC12 firmsBoston, MA11 firmsMatthews, NC10 firmsToms River, NJ10 firmsChelmsford, MA8 firmsNewark, NJ8 firmsMorristown, NJ8 firmsWorcester, MA8 firmsFayetteville, NC7 firmsMooresville, NC7 firmsStoughton, MA7 firmsWilmington, NC7 firms

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Common questions

Who files Form 1040-ES?

Individuals use Form 1040-ES to figure and pay estimated tax on income without withholding, such as self-employment earnings, interest, dividends, rents and alimony. Individuals, including sole proprietors, partners and S corporation shareholders, generally must pay estimated tax if they expect to owe $1,000 or more when they file.

When is Form 1040-ES due?

April 15, June 15, September 15 and January 15 of the following year for calendar-year filers. If a due date falls on a Saturday, Sunday or legal holiday, the payment is on time if made the next day that is not one of those days.

Do I need a CPA for Form 1040-ES?

Not always. A CPA, an Enrolled Agent or another paid preparer with a PTIN can prepare it. Firms listed for this form say on their own websites that they handle it; TaxScout does not rank them by payment.

Related forms

All forms →
Form 1040 · The yearly personal income tax returnApril 15

Not tax advice. TaxScout is not the IRS. Due dates and thresholds above are quoted from the IRS pages linked next to them and change from year to year; the IRS instructions for your tax year control.