Federal Estimated Tax for Individuals

Estimated Tax for Individuals
2025 Form 1040-ES
2025

Form 1040-ES
Estimated Tax for Individuals

Purpose of This Package

Use Form 1040-ES to figure and pay your estimated tax
for 2025.
Estimated tax is the method used to pay tax on income
that isn’t subject to withholding (for example, earnings
from self-employment, including gig economy work,
interest, dividends, rents, alimony, etc.). In addition, if you
don’t elect voluntary withholding, you should make
estimated tax payments on other taxable income, such as
unemployment compensation and the taxable part of your
social security benefits.

Preprinted vouchers. If you made estimated tax
payments for 2024, this package may contain vouchers
that are preprinted with your name, address, and SSN.
If your name or SSN isn't correct, make the

TIP necessary changes on the vouchers. Cross out

the name and SSN of a deceased or divorced
spouse.

Change of address. If your address has changed, file
Form 8822, to update your record.
Future developments. For the latest information about
developments related to Form 1040-ES and its
instructions, such as legislation enacted after they were
published, go to IRS.gov/Form1040ES.

Who Must Make Estimated Tax
Payments

The estimated tax rules apply to:
• U.S. citizens and resident aliens;
• Residents of Puerto Rico, the U.S. Virgin Islands,
Guam, the Commonwealth of the Northern Mariana
Islands, and American Samoa; and
• Nonresident aliens (use Form 1040-ES (NR)).

General Rule

In most cases, you must pay estimated tax for 2025 if both
of the following apply.
1. You expect to owe at least $1,000 in tax for 2025,
after subtracting your withholding and refundable credits.
2. You expect your withholding and refundable credits
to be less than the smaller of:
a. 90% of the tax to be shown on your 2025 tax return,
or
b. 100% of the tax shown on your 2024 tax return. Your
2024 tax return must cover all 12 months.
Note. These percentages may be different if you have
income from farming or fishing or are a higher income
taxpayer. See Special Rules, later.

January 21, 2025

Exception. You don’t have to pay estimated tax for 2025
if you were a U.S. citizen or resident alien for all of 2024
and you had no tax liability for the full 12-month 2024 tax
year. You had no tax liability for 2024 if your total tax was
zero or you didn’t have to file an income tax return.

Special Rules

There are special rules for those who have income from
farming and fishing, for certain household employers, and
certain higher income taxpayers.
Farming and fishing. If at least two-thirds of your gross
income for 2024 or 2025 is from farming or fishing,
substitute 662/3% for 90% in (2a) under General Rule.
Household employers. When estimating the tax on your
2025 tax return, include your household employment
taxes if either of the following applies.
• You will have federal income tax withheld from wages,
pensions, annuities, gambling winnings, or other income.
• You would be required to make estimated tax payments
to avoid a penalty even if you didn’t include household
employment taxes when figuring your estimated tax.
Higher income taxpayers. If your adjusted gross
income (AGI) for 2024 was more than $150,000 ($75,000
if your filing status for 2025 is married filing separately),
substitute 110% for 100% in (2b) under General Rule,
earlier. If at least two-thirds of your gross income for 2024
or 2025 is from farming or fishing, this rule doesn't apply.

Increase Your Withholding

If you also receive salaries and wages, you may be able to
avoid having to make estimated tax payments on your
other income by asking your employer to take more tax out
of your earnings. To do this, file a new Form W-4,
Employee's Withholding Certificate, with your employer.
Generally, if you receive a pension or annuity you can
use Form W-4P, Withholding Certificate for Periodic
Pension or Annuity Payments, to start or change your
withholding from these payments.
You can also choose to have federal income tax
withheld from certain government payments (see Form
W-4V, Voluntary Withholding Request) or from
nonperiodic payments and eligible rollover distributions
(see Form W-4R, Withholding Certificate for Nonperiodic
Payments and Eligible Rollover Distributions).
You can use the Tax Withholding Estimator at

TIP IRS.gov/W4App to determine whether you need to
have your withholding increased or decreased.

Additional Information You May Need

You can find most of the information you will need in Pub.
505, Tax Withholding and Estimated Tax, and in the
instructions for the 2024 Form 1040 and 1040-SR.

Instructions for Form 1040es (2025) Catalog Number 11340T
Department of the Treasury Internal Revenue Service www.irs.gov

For details on how to get forms and publications, see
the 2024 Instructions for Form 1040.

claim either the credit or exclusion, your modified adjusted
gross income must be less than $299,190.

What's New

Reminders

In figuring your 2025 estimated tax, be sure to consider
the following.
Standard deduction amount increased. For 2025, the
standard deduction amount has been increased for all
filers. If you don't itemize your deductions, you can take
the 2025 standard deduction listed in the following chart
for your filing status.
IF your 2025 filing status is...

THEN your standard
deduction is...

Married filing jointly or
Qualifying surviving spouse

$30,000

Head of household

$22,500

Single or Married filing separately

$15,000

However, if you can be claimed as a dependent on
another person's 2025 return, your standard deduction is
the greater of:
• $1,350, or
• Your earned income plus $450 (up to the standard
deduction amount).
Your standard deduction is increased by the following
amount if, at the end of 2025, you are:
• An unmarried individual (single or head of household)
and are:
65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . .
65 or older and blind . . . . . . . . . . . . . . . . . . . . . . .

$2,000
$4,000

• A married individual (filing jointly or separately) or a
qualifying surviving spouse and are:
65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . .
$1,600
65 or older and blind . . . . . . . . . . . . . . . . . . . . . . .
$3,200
Both spouses 65 or older . . . . . . . . . . . . . . . . . . . .
$3,200*
Both spouses 65 or older and blind . . . . . . . . . . . . . .
$6,400*
*Only if married filing jointly. If married filing separately, these amounts
do not apply.

Your standard deduction is zero if (a) your spouse
itemizes on a separate return, or (b) you were a
CAUTION dual-status alien and you do not elect to be taxed
as a resident alien for 2025.

!

Social security tax. For 2025, the maximum amount of
earned income (wages and net earnings from
self-employment) subject to the social security tax is
$176,100.
Additional child tax credit amount. For 2025, the
maximum additional child tax credit amount is $1,700 for
each qualifying child.
Adoption credit or exclusion. For 2025, the maximum
adoption credit or exclusion for employer-provided
adoption benefits has increased to $17,280. In order to
2

Expired individual taxpayer identification number
(ITIN) and renewal. If you have an ITIN that you haven't
included on a tax return in the last 3 consecutive years, it
may be expired and you may need to renew it. If your ITIN
has expired and you don't have an SSN, you can make
estimated tax payments before you renew your ITIN. To
renew your ITIN, and for more information, see the
Instructions for Form W-7.
Advance payments of the premium tax credit. If you
buy health care insurance through the Health Insurance
Marketplace, you may be eligible for advance payments of
the premium tax credit to help pay for your insurance
coverage. Receiving too little or too much in advance will
affect your refund or balance due. Promptly report
changes in your income or family size to your
Marketplace. See Form 8962 and its instructions for more
information.
Form 1040-SS filers. The Estimated Tax Worksheet for
filers of Form 1040-SS is included on Form 1040-ES.

Access Your Online Account

Go to IRS.gov/Account to securely access information
about your federal tax account.
• View the amount you owe and a breakdown by tax year.
• See payment plan details or apply for a new payment
plan.
• Make a payment, view 5 years of payment history and
any pending or scheduled payments.
• Access your tax records, including key data from your
most recent tax return and transcripts.
• View digital copies of select notices from the IRS.
• Approve or reject authorization requests from tax
professionals.
• View your address on file or manage your
communication preferences.

How To Figure Your Estimated Tax

You will need:
• The 2025 Estimated Tax Worksheet,
• The Instructions for the 2025 Estimated Tax Worksheet,
• The 2025 Tax Rate Schedules, and
• Your 2024 tax return and instructions to use as a guide
to figuring your income, deductions, and credits (but be
sure to consider the items listed under What's New,
earlier).

Matching estimated tax payments to income. If you
receive your income unevenly throughout the year (for
example, because you operate your business on a
seasonal basis or you have a large capital gain late in the
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
method. See chapter 2 of Pub. 505 for details.
Changing your estimated tax. To amend or correct your
estimated tax, see How To Amend Estimated Tax
Payments, later.

Form 1040-ES (2025)

You can’t make joint estimated tax payments if you
or your spouse is a nonresident alien, you are
CAUTION separated under a decree of divorce or separate
maintenance, or you and your spouse have different tax
years.

the 1st month of the following fiscal year. If any payment
date falls on a Saturday, Sunday, or legal holiday, use the
next business day. See Pub. 509, Tax Calendars, for a list
of all legal holidays.

Additionally, individuals who are in registered domestic
partnerships, civil unions, or other similar formal
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.

If you changed your name because of marriage, divorce,
etc., and you made estimated tax payments using your
former name, attach a statement to the front of your 2025
paper tax return. On the statement, show all of the
estimated tax payments you (and your spouse, if filing
jointly) made for 2025 and the name(s) and SSN(s) under
which you made the payments.

!

Payment Due Dates

You can pay all of your estimated tax by April 15, 2025, or
in four equal amounts by the dates shown below.
1st payment . . . .
2nd payment . . .
3rd payment . . . .
4th payment . . . .

. . . . . . . . . . . . .
. . . . . . . . . . . . .
. . . . . . . . . . . . .
. . . . . . . . . . . . .

April 15, 2025
June 16, 2025
Sept. 15, 2025
Jan. 15, 2026*

* You don’t have to make the payment due January 15,
2026, if you file your 2025 tax return by February 2, 2026,
and pay the entire balance due with your return.

If you mail your payment and it is postmarked by the
due date, the date of the U.S. postmark is considered the
date of payment. If your payments are late or you didn’t
pay enough, you may be charged a penalty for
underpaying your tax. See When a Penalty Is Applied,
later.
You can make more than four estimated tax

TIP payments. To do so, make a copy of one of your

unused estimated tax payment vouchers, fill it in,
and mail it with your payment. If you make more than four
payments, to avoid a penalty, make sure the total of the
amounts you pay during a payment period is at least as
much as the amount required to be paid by the due date
for that period. For other payment methods, see How To
Pay Estimated Tax, later.
No income subject to estimated tax during first payment period. If, after March 31, 2025, you have a large
change in income, deductions, additional taxes, or credits
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
method, explained in chapter 2 of Pub. 505. If you use the
annualized income installment method, file Form 2210,
including Schedule AI, with your 2025 tax return even if no
penalty is owed.
Farming and fishing. If at least two-thirds of your gross
income for 2024 or 2025 is from farming or fishing, you
can do one of the following.
• Pay all of your estimated tax by January 15, 2026.
• File your 2025 Form 1040 or 1040-SR by March 2,
2026, and pay the total tax due. In this case, 2025
estimated tax payments aren’t required to avoid a penalty.
Fiscal year taxpayers. You are on a fiscal year if your
12-month tax period ends on any day except December
31. Due dates for fiscal year taxpayers are the 15th day of
the 4th, 6th, and 9th months of your current fiscal year and
Form 1040-ES (2025)

Name Change

Be sure to report the change to your local Social
Security Administration office before filing your 2025 tax
return. This prevents delays in processing your return and
issuing refunds. It also safeguards your future social
security benefits. For more details, call the Social Security
Administration at 800-772-1213 (TTY/TDD
800-325-0778).

How To Amend Estimated Tax
Payments

To change or amend your estimated tax payments,
refigure your total estimated tax payments due (see the
2025 Estimated Tax Worksheet). Then, to figure the
payment due for each remaining payment period, see
Amended estimated tax in chapter 2 of Pub. 505. If an
estimated tax payment for a previous period is less than
one-fourth of your amended estimated tax, you may owe a
penalty when you file your return.

When a Penalty Is Applied

In some cases, you may owe a penalty when you file your
return. The penalty is imposed on each underpayment for
the number of days it remains unpaid. A penalty may be
applied if you didn’t pay enough estimated tax for the year
or you didn’t make the payments on time or in the required
amount.
The penalty may be waived under certain conditions.
See the Instructions for Form 2210 for details.

How To Pay Estimated Tax
Pay Online

Paying online is convenient and secure and helps make
sure we get your payments on time. To pay your taxes
online or for more information, go to IRS.gov/Payments.
Once you are issued a social security number (SSN),
use it when paying your estimated taxes online. Use your
SSN even if your SSN does not authorize employment or
if you have been issued an SSN that authorizes
employment and you lose your employment authorization.
An ITIN will not be issued to you once you have been
issued an SSN. If you received your SSN after previously
using an ITIN, stop using your ITIN. Use your SSN
instead.
Payments of U.S. tax must be remitted to the IRS in
U.S. dollars. Digital assets are not accepted.
You can pay using any of the following methods.
3

• Your Online Account. You can make tax payments
through your online account, including balance payments,
estimated tax payments, or other types. You can also see
your payment history and other tax records there. Go to
IRS.gov/Account.
• IRS Direct Pay. For online transfers directly from your
checking or savings account at no cost to you, go to
IRS.gov/Payments.
• Debit Card, Credit Card, or Digital Wallet. To pay by
debit or credit card or digital wallet, go to IRS.gov/
Payments. A fee is charged by these service
providers.You can also pay by phone with a debit or credit
card. See Debit or credit card under Pay by Phone, later.
• Electronic Fund Withdrawal. (EFW) is an integrated
e-file/e-pay option offered when filing your federal taxes
electronically using tax preparation software, through a tax
professional, or the IRS at IRS.gov/Payments.
• Online Payment Agreement. If you can’t pay in full by
the due date of your tax return, you can apply for an online
monthly installment agreement at IRS.gov/OPA. Once you
complete the online process, you will receive immediate
notification of whether your agreement has been
approved. A user fee is charged.
Electronic Federal Tax Payment System (EFTPS)

Allows you to pay your taxes online or by phone directly
from your checking or saving account.There is no fee for
this service. You must be enrolled either online or have an
enrollment form mailed to you. See EFTPS under Pay by
Phone, later.

Pay by Phone

Paying by phone is another safe and secure method of
paying electronically. Use one of the following methods:
(1) call one of the debit or credit card service providers, or
(2) the Electronic Federal Tax Payment System (EFTPS)
to pay directly from your checking or savings account.
Debit or credit card. Call one of our service providers.
Each charges a fee that varies by provider, card type, and
payment amount.
Link2Gov Corporation
888-PAY-1040TM (888-729-1040)
www.PAY1040.com
ACI Payments, Inc.
888-UPAY-TAXTM (888-872-9829)
fed.acipayonline.com
EFTPS. To get more information about EFTPS or to enroll
in EFTPS, visit EFTPS.gov or call 800-555-4477. To
contact EFTPS using Telecommunications Relay Services
(TRS) for people who are deaf, hard of hearing, or have a
speech disability, dial 711 and then provide the TRS
assistant the 800-555-4477 number above or
800-733-4829. Additional information about EFTPS is also
available in Pub. 966.

Mobile Device
To pay through your mobile device, download the IRS2Go
app.
4

Pay by Cash
You can pay your taxes in cash. To find out about the
different cash payment methods, go to IRS.gov/PayCash.
Don't send cash payments through the mail.

Pay by Check or Money Order Using the
Estimated Tax Payment Voucher

Before submitting a payment through the mail using the
estimated tax payment voucher, please consider
alternative methods. One of our safe, quick, and easy
online payment options might be right for you.
If you choose to mail in your payment, there is a
separate estimated tax payment voucher for each due
date. The due date is shown in the upper right corner.
Complete and send in the voucher only if you are making
a payment by check or money order. If you and your
spouse plan to file separate returns, file separate
vouchers instead of a joint voucher.
To complete the voucher, do the following.

• Print or type your name, address, and SSN in the space

provided on the estimated tax payment voucher. Enter
your SSN even if your SSN does not authorize
employment or if you have been issued an SSN that
authorizes employment and you lose your employment
authorization. If you have an ITIN, enter it wherever your
SSN is requested. An ITIN will not be issued to you once
you have been issued an SSN. If you received your SSN
after previously using an ITIN, stop using your ITIN. Use
your SSN instead. If filing a joint voucher, also enter your
spouse's name and SSN. List the names and SSNs in the
same order on the joint voucher as you will list them on
your joint return.
• Enter in the box provided on the estimated tax payment
voucher only the amount you are sending in by check or
money order. When making payments of estimated tax, be
sure to take into account any 2024 overpayment that you
choose to credit against your 2025 tax, but don’t include
the overpayment amount in this box.
• Make your check or money order payable to “United
States Treasury.” Don’t send cash. To help process your
payment accurately, enter the amount on the right side of
the check like this: $ XXX.XX. Don’t use dashes or lines
(for example, don’t enter “$ XXX—” or “$ XXX xx/100”).
• Enter “2025 Form 1040-ES” and your SSN on your
check or money order. If you are filing a joint estimated tax
payment voucher, enter the SSN that you will show first on
your joint return.
• Enclose, but don’t staple or attach, your payment with
the estimated tax payment voucher.
Notice to taxpayers presenting checks. When you
provide a check as payment, you authorize us either to
use information from your check to make a one-time
electronic fund transfer from your account or to process
the payment as a check transaction. When we use
information from your check to make an electronic fund
transfer, funds may be withdrawn from your account as
soon as the same day we receive your payment, and you
will not receive your check back from your financial
institution.
No checks of $100 million or more accepted. The
IRS can’t accept a single check (including a cashier’s
Form 1040-ES (2025)

check) for amounts of $100,000,000 ($100 million) or
more. If you are sending $100 million or more by check,
you will need to spread the payment over 2 or more
checks with each check made out for an amount less than

$100 million. This limit doesn’t apply to other methods of
payment (such as electronic payments). Please consider
a method of payment other than check if the amount of the
payment is over $100 million.

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 shown below for the place where you live. Do not mail your tax return to this address
or send an estimated tax payment without a payment voucher. Also, do not mail your estimated tax payments to the address shown in the Form 1040 instructions. If you
need more payment vouchers, you can make a copy of one of your unused vouchers.
Caution: Only the U.S. Postal Service can deliver to P.O. boxes. You can't use a private delivery service to make estimated tax payments required to be sent to a P.O. box.
For proper delivery of your estimated tax payment to a P.O. box, you must include the box number in the address.
IF you live in . . .

THEN send it to . . .

IF you live in . . .

THEN send it to . . .

Alabama, Arizona, Florida, Georgia,
Louisiana, Mississippi, New Mexico,
North Carolina, South Carolina,
Tennessee, Texas

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300

A foreign country, American Samoa,
or Puerto Rico (or are excluding
income under Internal Revenue
Code 933), or use an APO or FPO
address, or file Form 2555 or 4563,
or are a dual-status alien or
nonpermanent resident of Guam or
the U.S. Virgin Islands

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303

Arkansas, Connecticut, Delaware,
District of Columbia, Illinois, Indiana,
Iowa, Kentucky, Maine, Maryland,
Massachusetts, Minnesota, Missouri,
New Hampshire, New Jersey, New
York, Oklahoma, Rhode Island,
Vermont, Virginia, West Virginia,
Wisconsin

Internal Revenue Service
P.O. Box 931100
Louisville, KY 40293-1100

Guam:
Bona fide residents*

Department of
Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921

Alaska, California, Colorado, Hawaii,
Idaho, Kansas, Michigan, Montana,
Nebraska, Nevada, Ohio, Oregon,
North Dakota, Pennsylvania, South
Dakota, Utah, Washington, Wyoming

Internal Revenue Service
P.O. Box 802502
Cincinnati, OH 45280-2502

U.S. Virgin Islands:
Bona fide residents*

Virgin Islands Bureau
of Internal Revenue
6115 Estate Smith Bay
Suite 225
St. Thomas, VI 00802

*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 2025 Estimated
Tax Worksheet

!

If you file Form 1040-SS, use the 2025 Estimated
Tax Worksheet for Filers of Form 1040-SS.

CAUTION

Line 1. Adjusted gross income. When figuring the
adjusted gross income you expect in 2025, be sure to
consider the items listed under What’s New, earlier. For
more details on figuring your AGI, see Expected
AGI—Line 1 in chapter 2 of Pub. 505.
If you are self-employed, be sure to take into account
the deduction for self-employment tax. Use the 2025
Self-Employment Tax and Deduction Worksheet for Lines
1 and 9 of the Estimated Tax Worksheet to figure the
amount to subtract when figuring your expected AGI. This
worksheet will also give you the amount to enter on line 9
of your estimated tax worksheet.
Line 7. Credits. See the 2024 Form 1040 or 1040-SR,
line 19, and Schedule 3 (Form 1040), lines 1 through 6z,
and the related instructions for the types of credits
allowed.
Line 9. Self-employment tax. If you and your spouse
make joint estimated tax payments and both of you have
self-employment income, figure the self-employment tax
Form 1040-ES (2025)

for each of you separately. Enter the total on line 9. When
estimating your 2025 net earnings from self-employment,
be sure to use only 92.35% (0.9235) of your total net profit
from self-employment.
Line 10. Other taxes. Use the 2024 Instructions for Form
1040 to determine if you expect to owe, for 2025, any of
the taxes that would have been entered on your 2024
Schedule 2 (Form 1040), line 8 through 12, 14 through
17z, and line 19 (see Exception 2, later). On line 10, enter
the total of those taxes, subject to the following two
exceptions.
Exception 1. Include household employment taxes
from Schedule 2 (Form 1040), line 9, on this line only if:
• You will have federal income tax withheld from wages,
pensions, annuities, gambling winnings, or other income;
or
• You would be required to make estimated tax payments
(to avoid a penalty) even if you didn’t include household
employment taxes when figuring your estimated tax.
If you meet either of the above, include the total of your
household employment taxes on line 10.
Exception 2. Because the following taxes are not
required to be paid until the due date of your income tax
(not including extensions), do not include them on line 10.
• Uncollected social security and Medicare or RRTA tax
on tips or group-term life insurance (Schedule 2, line 13),
5

2025 Self-Employment Tax and Deduction Worksheet for
Lines 1 and 9 of the Estimated Tax Worksheet
1a. Enter your expected income and profits subject to self-employment tax* . . . . . . . . . . . . .

Keep for Your Records
1a.

b. If you will have farm income and also receive social security retirement or disability
benefits, enter your expected Conservation Reserve Program payments that will be
included on Schedule F (Form 1040) or listed on Schedule K-1 (Form 1065) . . . . . . . . .

b.

2. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3. Multiply line 2 by 92.35% (0.9235) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4. Multiply line 3 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Social security tax maximum income

......................................

5.

6. Enter your expected wages (if subject to social security tax or the 6.2% portion of
tier 1 railroad retirement tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

7. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

4.

$176,100

Note. If line 7 is zero or less, enter -0- on line 9 and skip to line 10.
8. Enter the smaller of line 3 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9. Multiply line 8 by 12.4% (0.124) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

10. Add lines 4 and 9. Enter the result here and on line 9 of your 2025 Estimated Tax Worksheet . . . . . . . . . . . . . . . . . .

10.

11. Multiply line 10 by 50% (0.50). This is your expected deduction for self-employment tax on
Schedule 1 (Form 1040), line 15. Subtract this amount when figuring your expected AGI on
line 1 of your 2025 Estimated Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.

* Your net profit from self-employment is found on Schedule C (Form 1040), line 31; Schedule F (Form 1040), line 34; and Schedule K-1 (Form 1065), box 14, code A.

• Recapture of federal mortgage subsidy (Schedule 2,
line 17b),
• Excise tax on excess golden parachute payments
(Schedule 2, line 17k),
• Excise tax on insider stock compensation from an
expatriated corporation (Schedule 2, line 17m), and
• Look-back interest under section 167(g) or 460(b)
(Schedule 2, line 17n).
Additional Medicare Tax. For information about the
Additional Medicare Tax, see the Instructions for Form
8959.
Net Investment Income Tax (NIIT). For information
about the Net Investment Income Tax, see the Instructions
for Form 8960.
Line 12b. Prior year's tax. Enter the 2024 tax you figure
according to the instructions in Figuring your 2024 tax
unless you meet one of the following exceptions.
• If the AGI shown on your 2024 return is more than
$150,000 ($75,000 if married filing separately for 2025),
enter 110% of your 2024 tax as figured next.
Note. If at least two-thirds of your gross income for
2024 was from farming or fishing, this doesn't apply.
• If you will file a joint return for 2025 but you didn’t file a
joint return for 2024, add the tax shown on your 2024
return to the tax shown on your spouse's 2024 return and
enter the total on line 12b.
• If you filed a joint return for 2024 but you will not file a
joint return for 2025, first figure the tax both you and your
spouse would have paid had you filed separate returns for
2024 using the same filing status as for 2025. Then
multiply the tax on the joint return by a fraction, the
numerator being the tax you would have paid had you filed
a separate return, over the total tax you and your spouse
would have paid had you filed separate returns. Enter this
amount on line 12b.
6

• If you didn’t file a return for 2024 or your 2024 tax year
was less than 12 full months, don’t complete line 12b.
Instead, enter the amount from line 12a on line 12c.
Figuring your 2024 tax. Use the following instructions
to figure your 2024 tax.
The tax shown on your 2024 Form 1040 or 1040-SR is
the amount on Form 1040 or 1040-SR, line 24, reduced
by:
1. Unreported social security and Medicare tax or
RRTA tax from Schedule 2 (Form 1040), lines 5 and 6;
2. Any tax included on Schedule 2 (Form 1040), line 8,
on excess contributions to an IRA, Archer MSA, Coverdell
education savings account, health savings account, ABLE
account, or on excess accumulations in qualified
retirement plans;
3. Amounts on Schedule 2 (Form 1040) as listed
under Exception 2, earlier; and
4. Any refundable credit amounts on Form 1040 or
1040-SR, lines 27, 28, and 29, and Schedule 3 (Form
1040), lines 9 and 12.

Form 1040-ES (2025)

2025 Tax Rate Schedules
Caution. Don’t use these Tax Rate Schedules to figure your 2024 taxes. Use only to figure your 2025 estimated taxes.
Schedule X—Use if your 2025 filing status is
Single
If line 3
is:

The tax is:

Over—

But not
over—

$0
11,925
48,475
103,350
197,300
250,525
626,350

$11,925
48,475
103,350
197,300
250,525
626,350
-----------

----------$1,192.50
5,578.50
17,651.00
40,199.00
57,231.00
188,769.75

Schedule Z—Use if your 2025 filing status is
Head of household

of the
amount
over—
+
+
+
+
+
+
+

10%
12%
22%
24%
32%
35%
37%

$0
11,925
48,475
103,350
197,300
250,525
626,350

Schedule Y-1— Use if your 2025 filing status is
Married filing jointly or Qualifying surviving spouse
If line 3
is:
Over—
$0
23,850
96,950
206,700
394,600
501,050
751,600

$23,850
96,950
206,700
394,600
501,050
751,600
---------

of the
amount
over—
----------$2,385.00
11,157.00
35,302.00
80,398.00
114,462.00
202,154.50

+
+
+
+
+
+
+

10%
12%
22%
24%
32%
35%
37%

The tax is:

Over—

But not
over—

$0
17,000
64,850
103,350
197,300
250,500
626,350

$17,000
64,850
103,350
197,300
250,500
626,350
-----------

----------$1,700.00
7,442.00
15,912.00
38,460.00
55,484.00
187,031.50

of the
amount
over—
+
+
+
+
+
+
+

10%
12%
22%
24%
32%
35%
37%

$0
17,000
64,850
103,350
197,300
250,500
626,350

Schedule Y-2—Use if your 2025 filing status is
Married filing separately

The tax is:
But not
over—

If line 3
is:

$0
23,850
96,950
206,700
394,600
501,050
751,600

If line 3
is:

The tax is:

Over—

But not
over—

$0
11,925
48,475
103,350
197,300
250,525
375,800

$11,925
48,475
103,350
197,300
250,525
375,800
-----------

of the
amount
over—
--------$1,192.50
5,578.50
17,651.00
40,199.00
57,231.00
101,077.25

+
+
+
+
+
+
+

10%
12%
22%
24%
32%
35%
37%

$0
11,925
48,475
103,350
197,300
250,525
375,800

Keep for Your Records

2025 Estimated Tax Worksheet for Filers of Form 1040-SS
1. Complete lines 1 through 10 of the 2025 Self-Employment Tax and Deduction Worksheet and enter the amount from
line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2. Household employment taxes and the Additional Medicare Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3. Add lines 1 and 2

3.

................................................................

4. Bona fide residents of Puerto Rico only, enter the amount of your additional child tax credit (if any)

............

4.

5. Subtract line 4 from line 3. If less than the sum of $1,000 and household employment taxes, no payment is
required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6a. Multiple line 5 by 90% (66 2/3% for farming and fishing)

........................................

6a.

b. Enter the tax amount from your 2024 tax return (the amount from Form 1040-SS, line 7 minus the sum of Form
1040-SS, lines 9 through 11b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6b.

c. Enter the smaller of line 6a or 6b (minus the expected amount of Additional Medicare Tax withholding). This is the
annual payment you must make . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6c.

Caution: Generally, if you do not prepay at least the amount shown on line 6c, you may owe a penalty for not paying enough
estimated tax. To avoid a penalty, make sure your estimate on line 1 is as accurate as possible. If you are not sure of the
amount of estimated tax, and line 6a is smaller than line 6b, it would be convenient for you to pay an amount of at least the
amount shown on line 6b. Even if you pay the required annual payment, you may still owe tax when you file your return. If you
prefer, you can pay the amount shown on line 1. For details, see chapter 2 of Pub. 505.
7. Amount of the installments. If the first payment you are required to make is due April 15, 2025, enter ¼ of line 6c
(minus any 2024 overpayment that you are applying to this installment) here, and on your estimated tax payment
voucher(s) if you are paying by check or money order. (Even when you are not required to make the payment due on
April 15, 2025, your economic situation might change in a way that you might need to present a payment voucher and
make a payment in the future. See Annualized Income Installment Method in chapter 2 of Pub. 505, for
more information.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Form 1040-ES (2025)

7.

7

2025 Estimated Tax Worksheet

Keep for Your Records
. .
1
. .
2a

1
2a

Adjusted gross income you expect in 2025 (see instructions) . . . . . . . . . . . .
Deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . .
• If you plan to itemize deductions, enter the estimated total of your itemized deductions.
• If you don’t plan to itemize deductions, enter your standard deduction.
b If you can take the qualified business income deduction, enter the estimated amount of the deduction
c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Subtract line 2c from line 1 . . . . . . . . . . . . . . . . . . . . . . . . .
4
Tax. Figure your tax on the amount on line 3 by using the 2025 Tax Rate Schedules.
Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign
earned income or housing, see Worksheets 2-5 and 2-6 in Pub. 505 to figure the tax
. . . . . .
5
6

Alternative minimum tax from Form 6251 . . . . . . . . . . . . . . . . . . . .
Add lines 4 and 5. Add to this amount any other taxes you expect to include in the total on Form 1040
or 1040-SR, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7
8
9
10
11a
b

Credits (see instructions). Do not include any income tax withholding on this line .
Subtract line 7 from line 6. If zero or less, enter -0- . . . . . . . . . . .
Self-employment tax (see instructions) . . . . . . . . . . . . . . .
Other taxes (see instructions) . . . . . . . . . . . . . . . . . .
Add lines 8 through 10 . . . . . . . . . . . . . . . . . . . .
Earned income credit, additional child tax credit, fuel tax credit, net premium tax
American opportunity credit, and section 1341 credit . . . . . . . . . .

. .
. .
. .
. .
. .
credit,
. .

. . . .
. . . .
. . . .
. . . .
. . . .
refundable
. . . .

2b
2c
3

4

5
6
7
8
9
10
11a

.

.

.

.

.

.

11b
11c

12a Multiply line 11c by 90% (662/3% for farming and fishing) . . . . . . .
12a
b Required annual payment based on prior year’s tax (see instructions) . . .
12b
c Required annual payment to avoid a penalty. Enter the smaller of line 12a or 12b .

.

.

.

.

.

12c

c

Total 2025 estimated tax. Subtract line 11b from line 11a. If zero or less, enter -0-

Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments)
at least the amount on line 12c, you may owe a penalty for not paying enough estimated tax. To avoid
a penalty, make sure your estimate on line 11c is as accurate as possible. Even if you pay the required
annual payment, you may still owe tax when you file your return. If you prefer, you can pay the amount
shown on line 11c. For details, see chapter 2 of Pub. 505.
Income tax withheld and estimated to be withheld during 2025 (including income tax withholding on
pensions, annuities, certain deferred income, and Additional Medicare Tax withholding) . . . . .

13

Subtract line 13 from line 12c . . . . . . . . . . . . . . . .
14a
Is the result zero or less?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 14b.
b Subtract line 13 from line 11c . . . . . . . . . . . . . . . .
14b
Is the result less than $1,000?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 15 to figure your required payment.
15
If the first payment you are required to make is due April 15, 2025, enter ¼ of line 14a (minus any
2024 overpayment that you are applying to this installment) here, and on your estimated tax payment
voucher(s) if you are paying by check or money order . . . . . . . . . . . . . . . .

15

13

14a

Form 1040-ES (2025)

-8-

Payment
number

Record of Estimated Tax Payments (Farming, fishing, and fiscal
year taxpayers, see Payment Due Dates.)
Payment
due
date

1

4/15/2025

2

6/16/2025

3

9/15/2025

4

1/15/2026*

Total

.

.

.

(a) Amount
due

.

.

.

.

.

(c) Check or
money order number, or
credit or debit card
confirmation number

(b) Date
paid

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

Keep for Your Records

(d) Amount paid
(do not include
any convenience fee)

(e) 2024
overpayment
credit applied

(f) Total amount
paid and credited
(add (d) and (e))

.

*You do not have to make this payment if you file your 2025 tax return by February 2, 2026, and pay the entire balance due with your return.
Privacy Act and Paperwork Reduction Act Notice. We ask for this
information to carry out the tax laws of the United States. We need it to
figure and collect the right amount of tax. Our legal right to ask for this
information is Internal Revenue Code section 6654, which requires that
you pay your taxes in a specified manner to avoid being penalized.
Additionally, sections 6001, 6011, and 6012(a) and their regulations
require you to file a return or statement for any tax for which you are
liable; section 6109 requires you to provide your identifying number.
Failure to provide this information, or providing false or fraudulent
information, may subject you to penalties.
You are not required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the form displays
a valid OMB control number. Books or records relating to a form or its
instructions must be retained as long as their contents may become
material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as stated in Code section
6103.
We may disclose the information to the Department of Justice for civil
and criminal litigation and to other federal agencies, as provided by law.

We may disclose it to cities, states, the District of Columbia, and U.S.
commonwealths or territories to carry out their tax laws. We may also
disclose this information to other countries under a tax treaty, to federal
and state agencies to enforce federal nontax criminal laws, or to federal
law enforcement and intelligence agencies to combat terrorism.
If you do not file a return, do not give the information asked for, or
give fraudulent information, you may be charged penalties and be
subject to criminal prosecution.
Please keep this notice with your records. It may help you if we ask
you for other information. If you have any questions about the rules for
filing and giving information, please call or visit any Internal Revenue
Service office.
The average time and expenses required to complete and file this
form will vary depending on individual circumstances. For the estimated
averages, see the instructions for your income tax return.
If you have suggestions for making this package simpler, we would be
happy to hear from you. See the instructions for your income tax return.

-9-

Form 1040-ES (2025)

Need to make a payment?
Save time by paying online. Paying
online is convenient and secure.
The IRS offers easy ways to electronically pay your taxes.
Use Your
Online Account

Pay by
Bank Account

Pay by
Card

(no fees)

(no fees)

(processing fees apply)

• Go to www.irs.gov/Account to login
and make a payment.
• Make a tax payment online directly
from your checking or savings account.
• View your balance, payment plan
details and options, digital copies of
certain notices, and more.

• Use Direct Pay online to make an
individual tax payment from your
checking or savings account without
registration.

• Pay online or by phone.

• Register for the Electronic Federal Tax
Payment System (EFTPS) to make
one-time or recurring payments from
your checking or savings account.

• Processing fees go to a payment
processor and limits apply. The IRS
does not receive any fees.

• When e-filing pay through tax
preparation software.

• When you e-file with tax software or a
tax professional, you can schedule an
electronic funds withdrawal (EFW).

Go to www.irs.gov/Payments for more details or to make a payment.

Form

Separate here.

1040-ES

Department of the Treasury
Internal Revenue Service

2025 Estimated Tax

File only if you are making a payment of estimated tax by check or money order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your
social security number and “2025 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Your first name and middle initial

Simple.
Fast.
Secure.

4

OMB No. 1545-0074

Calendar year—Due Jan. 15, 2026
Amount of estimated tax you are paying
by check or
money order.

Your last name

Your social security number

Spouse’s last name

Spouse’s social security number

If joint payment, complete for spouse
Print or type

Pay online at
www.irs.gov/
etpay

Payment
Voucher

Spouse’s first name and middle initial
Address (number, street, and apt. no.)

City, town, or post office. If you have a foreign address, also complete spaces below.
Foreign country name

Foreign province/county

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

-10-

State

ZIP code
Foreign postal code

Form 1040-ES (2025)

Form

1040-ES

Department of the Treasury
Internal Revenue Service

2025 Estimated Tax

File only if you are making a payment of estimated tax by check or money order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your
social security number and “2025 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Your first name and middle initial

Simple.
Fast.
Secure.

3

OMB No. 1545-0074

Calendar year—Due Sept. 15, 2025
Amount of estimated tax you are paying
by check or
money order.

Your last name

Your social security number

Spouse’s last name

Spouse’s social security number

If joint payment, complete for spouse
Print or type

Pay online at
www.irs.gov/
etpay

Payment
Voucher

Spouse’s first name and middle initial
Address (number, street, and apt. no.)

City, town, or post office. If you have a foreign address, also complete spaces below.
Foreign country name

State

ZIP code
Foreign postal code

Foreign province/county

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

Form

Separate here.

1040-ES

Department of the Treasury
Internal Revenue Service

2025 Estimated Tax

File only if you are making a payment of estimated tax by check or money order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your
social security number and “2025 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Your first name and middle initial

Simple.
Fast.
Secure.

2

OMB No. 1545-0074

Calendar year—Due June 16, 2025
Amount of estimated tax you are paying
by check or
money order.

Your last name

Your social security number

Spouse’s last name

Spouse’s social security number

If joint payment, complete for spouse
Print or type

Pay online at
www.irs.gov/
etpay

Payment
Voucher

Spouse’s first name and middle initial
Address (number, street, and apt. no.)

City, town, or post office. If you have a foreign address, also complete spaces below.
Foreign country name

State

ZIP code
Foreign postal code

Foreign province/county

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

Form

Separate here.

1040-ES

Department of the Treasury
Internal Revenue Service

2025 Estimated Tax

File only if you are making a payment of estimated tax by check or money order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your
social security number and “2025 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Your first name and middle initial

Simple.
Fast.
Secure.

1

OMB No. 1545-0074

Calendar year—Due April 15, 2025
Amount of estimated tax you are paying
by check or
money order.

Your last name

Your social security number

Spouse’s last name

Spouse’s social security number

If joint payment, complete for spouse
Print or type

Pay online at
www.irs.gov/
etpay

Payment
Voucher

Spouse’s first name and middle initial
Address (number, street, and apt. no.)

City, town, or post office. If you have a foreign address, also complete spaces below.
Foreign country name

Foreign province/county

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

-11-

State

ZIP code
Foreign postal code

Form 1040-ES (2025)

THIS PAGE INTENTIONALLY LEFT BLANK

-12-