Instructions for the Form 1040-ES payment voucher are short because the voucher itself is short: on the 2026 voucher you write your name, address, Social Security number, and the dollar amount you’re paying, then mail it with a check to the IRS service center for your state. The four vouchers in the package are numbered 1 through 4 for the four quarterly deadlines, and you send only the one that matches the quarter you’re paying.
What to Write on the Voucher
Each voucher has three things to fill in.
- Print your name and current mailing address in the spaces provided. If you’re filing jointly, list both names in the same order you’ll use on your joint return.
- Enter your Social Security number, or your ITIN if you have one. Joint filers include both numbers in the same order as the names.
- Enter the dollar amount you’re sending with this voucher. This is usually one-fourth of your annual estimated tax. Don’t include any prior-year overpayment you applied to this year’s estimated tax on the voucher itself.1Internal Revenue Service. Form 1040-ES Estimated Tax for Individuals
The tax year is pre-printed on the voucher, so confirm you’re holding the 2026 version. If the IRS sent you a pre-printed package based on last year’s return, your name, address, and SSN may already appear on the voucher. Check that everything is still correct, especially if you’ve moved since last filing.1Internal Revenue Service. Form 1040-ES Estimated Tax for Individuals
Detach only the voucher you’re using. The worksheet pages, instruction pages, and vouchers for future quarters stay behind. Just the single voucher and the payment go in the envelope.
Preparing the Check and Mailing It
Make the check or money order payable to “United States Treasury.” Not “IRS,” not “Internal Revenue Service.” On the check, write “2026 Form 1040-ES” and your Social Security number so the payment is credited to the right account and the right year. Joint filers write the SSN that will appear first on the joint return.1Internal Revenue Service. Form 1040-ES Estimated Tax for Individuals Don’t send cash. Write the amount in the standard format ($1,250.00), with no dashes or fraction notation.
Put the check and voucher in the envelope together, but don’t staple or clip them to each other.
The correct mailing address depends on the state where you live. The 1040-ES instructions include a Where to File chart listing the IRS service center for each state, and the addresses can change from year to year, so verify before mailing.2Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-ES Sending your payment to the wrong center can delay processing.
If you live abroad, in American Samoa or Puerto Rico, or use an APO or FPO address, mail your voucher to Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA.2Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-ES
2026 Due Dates and Which Voucher to Use
Estimated tax payments follow four uneven periods, which is why the vouchers are numbered rather than labeled by month. For the 2026 tax year:
- Voucher 1 is due April 15, 2026 and covers income earned January 1 through March 31.
- Voucher 2 is due June 15, 2026 and covers income earned April 1 through May 31.
- Voucher 3 is due September 15, 2026 and covers income earned June 1 through August 31.
- Voucher 4 is due January 15, 2027 and covers income earned September 1 through December 31.
If a due date falls on a weekend or legal holiday, the deadline shifts to the next business day.3Internal Revenue Service. Estimated Tax – Section: When to Pay Estimated Tax The second period is only two months while the third is three months, so quarterly payments aren’t quite equal in the calendar sense even when the dollar amounts are.
You can skip the January 15, 2027 payment if you file your 2026 return and pay the full balance by January 31, 2027.4Office of the Law Revision Counsel. 26 USC 6654 – Failure by Individual to Pay Estimated Income Tax The return has to be filed and paid in full by that date, not just postmarked.
Electronic Payment Instead of the Voucher
Paper vouchers are one option, not the only one. Paying electronically records the payment on the day you submit it and removes the risk of mail delays near a deadline.
An IRS Online Account lets you pay estimated taxes directly from a bank account, view payment history, and see scheduled payments in one place.5Internal Revenue Service. Payments IRS Direct Pay is a simpler route that doesn’t require an account. You enter your bank information, select the payment type (estimated tax) and year, and submit. It’s free, and you can change or cancel within two business days of the scheduled date.6Internal Revenue Service. Direct Pay with Bank Account
Individual taxpayers can no longer create new EFTPS accounts. The IRS now directs individuals to Online Account or Direct Pay. If you already have an EFTPS account, you can still use it.7Internal Revenue Service. EFTPS The Electronic Federal Tax Payment System
Debit and credit cards are also accepted through IRS-approved third-party processors. Debit card fees run about $2.10 to $2.15 per transaction. Credit card fees are roughly 1.75% to 1.85% of the payment. None of those fees go to the IRS.8Internal Revenue Service. Pay Your Taxes by Debit or Credit Card or Digital Wallet
Figuring the Amount That Goes on the Voucher
The voucher assumes you already know what to pay. The number comes from the worksheet included in the 1040-ES package: estimate your total income for the year from all sources, subtract deductions, apply the 2026 tax brackets, subtract expected credits and withholding from any W-2 job, and divide the result by four. If you’re self-employed, the estimate also includes self-employment tax on your net earnings.
If your income doesn’t arrive evenly across the year, quarterly payments don’t have to be equal. The annualized income installment method lets you base each quarter’s payment on the income you actually earned during that period, which often reduces or eliminates penalties for uneven earners. The 1040-ES instructions include a worksheet for the calculation, and if you underpay, Schedule AI on Form 2210 is where you demonstrate the pattern when you file.9Internal Revenue Service. Instructions for Form 2210 – Underpayment of Estimated Tax by Individuals, Estates, and Trusts
If You Pay Late or Underpay
The IRS charges an underpayment penalty that works like interest on the shortfall. The rate is the federal short-term rate plus three percentage points, adjusted quarterly. For the first quarter of 2026 the rate is 7%, and for the second quarter it drops to 6%.10Internal Revenue Service. Interest Rates Remain the Same for the First Quarter of 202611Internal Revenue Service. Internal Revenue Bulletin 2026-08 The penalty compounds daily and is calculated separately for each installment period, so a late first-quarter payment continues to accumulate charges even if you overpay in a later quarter.4Office of the Law Revision Counsel. 26 USC 6654 – Failure by Individual to Pay Estimated Income Tax
The IRS will waive the penalty in limited circumstances. If you retired after reaching age 62 or became disabled during the current or prior tax year and the underpayment was due to reasonable cause rather than neglect, you can request a waiver on Form 2210. The penalty is also waived when the underpayment resulted from a casualty, disaster, or other unusual circumstance that would make the penalty unfair. For federally declared disasters, the IRS usually applies relief automatically based on where you live.9Internal Revenue Service. Instructions for Form 2210 – Underpayment of Estimated Tax by Individuals, Estates, and Trusts
State Estimated Taxes Are Separate
Form 1040-ES is federal only. Most states with an income tax also require quarterly estimated payments, filed on the state’s own form on a schedule that doesn’t always match the federal calendar. Missing state payments carries its own penalties, and paying the federal 1040-ES on time doesn’t cover them. Check your state tax agency’s website for the correct form, thresholds, and due dates.