[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302146-105":53,"doc-detail-302146-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","estimated-tax-for-individuals-form-1040-es-guide","Estimated Tax for Individuals - Form 1040-ES Guide","","This document serves as a comprehensive guide for individuals, including sole proprietors, partners, and S corporation shareholders, regarding the requirements and procedures for making estimated tax payments to the Internal Revenue Service. It outlines the necessity of payments for those expecting to owe at least $1,000 in tax, detailing methods such as IRS Online Account and Direct Pay. Furthermore, it explains how to calculate payments using Form 1040-ES and provides strategies to avoid underpayment penalties by meeting specific percentage thresholds based on current or prior year tax liabilities. This publication is essential for taxpayers looking to maintain compliance and ensure accurate, timely tax obligations throughout the fiscal year. By utilizing the provided guidelines and worksheets, individuals can proactively manage their financial responsibilities and mitigate the risk of late fees or unexpected tax burdens, ensuring a smooth and efficient interaction with federal tax authorities.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/estimated-tax-for-individuals-form-1040-es-guide/302146/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/estimated-tax-for-individuals-form-1040-es-guide/302146.png","ImageObject",442,249,{"name":88,"@type":89},"Ivy","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who is required to make estimated tax payments?","Question",{"text":108,"@type":109},"Individuals, including sole proprietors, partners, and S corporation shareholders who expect to owe at least $1,000 in tax after withholding should make these payments.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the available methods for paying estimated taxes?",{"text":113,"@type":109},"Taxpayers can pay via their IRS Online Account (IOLA), using IRS Direct Pay for bank account transfers, or via the Electronic Federal Tax Payment System (EFTPS) for businesses.",{"name":115,"@type":106,"acceptedAnswer":116},"How can taxpayers avoid underpayment penalties?",{"text":117,"@type":109},"Taxpayers can avoid penalties by paying at least 90% of the tax for the current year or 100% of the tax from the prior year, whichever amount is smaller.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302146,1790489781,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},549758252649,"https://ap-avatar.wpscdn.com/avatar/8000253669c5317157?_k=1778319167496531819","Do you need to make estimated tax payments?   \nWho Needs to Make Estimated Tax Payments?  \nIndividuals including sole proprietors, partners and S corporation shareholders that expect to owe at least $1,000 in tax after withholding should make estimated tax payments.  \nThose with insufficient withholding, self-employment tax, investments, alimony, etc. should make payments to avoid owing more later.  \nWays to Pay  \nIRS Online Account (IOLA)  \nIRS Direct Pay  \nFree, from a bank account  \nEFTPS  \nElectronic Federal Tax Payment System, businesses only  \nHow Much to Pay  \nUse Form 1040-ES  \nEstimated Tax for Individuals  \nTo Calculate:  \n• Determine expected AGI  \n• Complete the Estimated Tax Worksheet  \nPenalty for Underpayment  \nAvoid Penalties:  \n• Pay 90% or more for the current year or  \n• 100% of prior year, whichever is smaller  \nForm 1040-ES  \nAbout Form 1040-ES  \nFind out more about Form 1040-ES, Estimated Tax for Individuals, on [IRS.gov](IRS.gov)  \nForm 1040-ES Information  \nPublication 6147-B (4-2026) Catalog Number 96268M Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)","cbCaifYS4Xf7xhRi","https://ap.wps.com/l/cbCaifYS4Xf7xhRi","pdf",499789,"English","# Who Needs to Make Estimated Tax Payments\n## Ways to Pay\n## How Much to Pay\n## Penalty for Underpayment\n## About Form 1040-ES","[{\"question\":\"Who is required to make estimated tax payments?\",\"answer\":\"Individuals, including sole proprietors, partners, and S corporation shareholders who expect to owe at least $1,000 in tax after withholding should make these payments.\"},{\"question\":\"What are the available methods for paying estimated taxes?\",\"answer\":\"Taxpayers can pay via their IRS Online Account (IOLA), using IRS Direct Pay for bank account transfers, or via the Electronic Federal Tax Payment System (EFTPS) for businesses.\"},{\"question\":\"How can taxpayers avoid underpayment penalties?\",\"answer\":\"Taxpayers can avoid penalties by paying at least 90% of the tax for the current year or 100% of the tax from the prior year, whichever amount is smaller.\"}]","Estimated Tax for Individuals - Form 1040-ES Guide | PDF",1789789549]