IRS Form 1040-ES

Form 1040-ES is the IRS form used to calculate and pay estimated quarterly taxes. It’s designed for individuals whose income isn’t subject to regular tax withholding—such as independent contractors, small business owners, gig workers, or those with investment income.

Rather than waiting until April to pay a lump sum, the IRS expects you to pay taxes throughout the year, based on what you earn.

*Note: Image shown is for reference purposes only and may differ from the actual templates.

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You should use Form 1040-ES if:

You're self-employed
You earn income through freelance or gig work
You receive interest, dividends, rental income, or capital gains
You expect to owe $1,000 or more in taxes for the year

Estimated taxes are typically due four times a year:

Quarter	Due Date (2025)
Q1	April 15
Q2	June 16
Q3	September 15
Q4	January 15 (2026)

Form 1040-ES is essential for staying on top of your tax obligations and avoiding IRS penalties. Whether you're freelancing full-time or just earning some side income, using this form keeps you compliant—and stress-free come tax season.