OMB.report

Federal forms, ICRs, and supporting documents

Document asset

2026 Form 1040-ES, Estimated Tax for Individuals

Official IRS Form 1040-ES for 2026. Use this form to calculate and pay estimated tax on income not subject to withholding, such as self-employment earnings, interest, and dividends.

Document viewer

PDF preview is unavailable in this browser. Open the PDF directly.

Actions

Download original | PDF

Reader view

About Form 1040-ES, Estimated Tax for Individuals | Internal Revenue Service

Summary: Form 1040-ES is used by individuals to calculate and pay estimated federal income tax for the 2026 tax year on income not subject to withholding.

The 2026 Form 1040-ES provides instructions and worksheets for individuals to determine if they are required to make estimated tax payments. It covers the general rules for payment, special rules for farmers, fishermen, and higher-income taxpayers, and outlines significant updates for 2026, including changes to the standard deduction, child tax credit, qualified business income deduction (QBID), and new deductions for tips, overtime, and car loan interest. The document also details how to use the IRS online account for payments and managing tax records.

Document outline

1. Purpose of Form 1040-ES 2. Who Must Make Estimated Tax Payments 3. General Rule for Estimated Tax 4. Special Rules (Farming, Fishing, Household Employers, Higher Income) 5. How to Increase Withholding 6. What's New for 2026 7. Standard Deduction Amounts 8. Social Security Tax Thresholds 9. New Deductions (Tips, Overtime, Car Loan Interest, Educator Expenses) 10. Changes to Credits (Child Tax Credit, Adoption Credit, Premium Tax Credit) 11. Trump Accounts and Form 4547 12. Accessing IRS Online Account 13. How to Figure Estimated Tax
Metadata
Asset ID42
Typedownload
Source hostirs.gov
Original filenamef1040es.pdf
Source URLhttps://irs.gov/pub/irs-pdf/f1040es.pdf
Source pagehttps://irs.gov/forms-pubs/about-form-1040-es
MIMEapplication/pdf
File size323.7 KB
SHA-256396ffad25baa737b33a67d27624f7444be3ac4e7245d287aebe5f89864f90b54
Legacy seedNo
Source page capturedYes
Fetch statuscomplete
Convert statuscomplete
AI statuscomplete

Previous year: 684,499 Previous fiscal year: 594,455 30 days: 116,830 7 days: 17,783

Technical metadata
File typePDF
MIME typeapplication/pdf
Created2026:02:12 06:17:45-05:00
Modified2026:02:13 07:28:41-05:00
Title2026 Form 1040-ES
AuthorW:CAR:MP:FP
SubjectForm 1040-ES, Estimated Tax for Individuals
Raw extracted metadata 
AnnotationUsageRights: Create
AnnotationUsageRights: Delete
AnnotationUsageRights: Modify
AnnotationUsageRights: Copy
AnnotationUsageRights: Import
AnnotationUsageRights: Export
AnnotationUsageRights: Online
Author: W:CAR:MP:FP
CreateDate: 2026:02:12 06:17:45-05:00
Creator: W:CAR:MP:FP
CreatorTool: AH XSL Formatter V6.6 MR4 for Linux64 : 6.6.6.37929 (2019/03/11 12:35JST)
Description: Form 1040-ES, Estimated Tax for Individuals
Directory: /var/www/omb.report/_data/catalog/assets/396ffad25baa737b33a67d27624f7444be3ac4e7245d287aebe5f89864f90b54
DocumentID: uuid:874acd7b-2961-4829-bb54-9cab00d5fcc3
DocumentUsageRights: FullSave
EmbeddedFileUsageRights: Create
EmbeddedFileUsageRights: Delete
EmbeddedFileUsageRights: Import
EmbeddedFileUsageRights: Modify
ExifToolVersion: 12.76
FileAccessDate: 2026:04:14 17:14:24+00:00
FileInodeChangeDate: 2026:04:14 17:14:24+00:00
FileModifyDate: 2026:04:14 17:14:24+00:00
FileName: original.pdf
FilePermissions: -rw-r--r--
FileSize: 331 kB
FileType: PDF
FileTypeExtension: pdf
FormUsageRights: FillIn
FormUsageRights: Import
FormUsageRights: Export
FormUsageRights: SubmitStandalone
FormUsageRights: Online
FormUsageRights: Add
FormUsageRights: Delete
Format: application/pdf
HasXFA: No
InstanceID: uuid:58730184-62af-2d2b-521d-3bdbaa021ca7
Language: EN
Linearized: No
MIMEType: application/pdf
MetadataDate: 2026:02:13 07:28:41-05:00
ModificationPermissions: Do not restrict applications to reader permissions
ModifyDate: 2026:02:13 07:28:41-05:00
PDFVersion: 1.7
PageCount: 16
PageMode: UseOutlines
Producer: Antenna House PDF Output Library 6.6.1437 (Linux64)
SignatureUsageRights: Modify
SigningAuthority: ARE Production V8.1 G3 P24 1007685
SigningDate: 2026:02:13 07:28:41-05:00
Subject: Form 1040-ES, Estimated Tax for Individuals
TaggedPDF: No
Title: 2026 Form 1040-ES
UsageRightsMessage: This is a Rights-Enabled PDF Document
XMPToolkit: Adobe XMP Core 7.1.10