[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302144-105":53,"doc-detail-302144-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","form-1040-es-estimated-tax-for-individuals-2025","Form 1040-ES - Estimated Tax for Individuals - 2025","","Form 1040-ES provides guidance for individuals to figure and pay estimated federal income tax for 2025. It explains when estimated tax payments are required for U.S. citizens, residents, and certain territories, and outlines the general rule based on expected tax owed and withholding/credits. The package covers special rules for farming and fishing, household employers, and higher-income taxpayers, plus steps to increase withholding using related W-4 forms and where to find additional IRS publications.",{"@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/form-1040-es-estimated-tax-for-individuals-2025/302144/",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/form-1040-es-estimated-tax-for-individuals-2025/302144.png","ImageObject",442,249,{"name":88,"@type":89},"Eliana","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who needs to make estimated tax payments for 2025 using Form 1040-ES?","Question",{"text":108,"@type":109},"Estimated tax rules apply to U.S. citizens and resident aliens, residents of certain U.S. territories, and nonresident aliens using Form 1040-ES (NR).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What is the general rule for owing estimated tax for 2025?",{"text":113,"@type":109},"You generally must pay estimated tax if you expect to owe at least $1,000 after subtracting withholding and refundable credits, and if withholding and refundable credits are less than the smaller of 90% of 2025 tax or 100% of 2024 tax (with 2024 covering all 12 months).",{"name":115,"@type":106,"acceptedAnswer":116},"How can a taxpayer increase withholding to avoid estimated tax payments?",{"text":117,"@type":109},"If you receive salaries and wages, file a new Form W-4 to ask your employer to take more tax out of your earnings. For pensions or annuities, use Form W-4P, and for voluntary or other payment types, use the relevant W-4 forms referenced in the instructions.","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},302144,1790226563,{"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":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":15,"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":79},4398048949847,"https://ap-avatar.wpscdn.com/avatar/400002536579ef2da7f?_k=1778318612642679267","2025  \nForm 1040-ES  \nEstimated Tax for Individuals  \nPurpose of This Package  \nUse Form 1040-ES to figure and pay your estimated tax for 2025.  \nEstimated 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.  \nPreprinted vouchers. If you made estimated tax payments for 2024, this package may contain vouchers that are preprinted with your name, address, and SSN.  \nTIP  \nIf your name or SSN isn't correct, make the necessary changes on the vouchers. Cross out the name and SSN ofa deceased or divorced  \nspouse.  \nChange of address. If your address has changed, file Form 8822, to update your record.  \nFuture 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](go to IRS.gov/Form1040ES)[ ](go to IRS.gov/Form1040ES)[IRS.gov/Form1040ES](go to IRS.gov/Form1040ES).  \nWho Must Make Estimated Tax Payments  \nThe estimated tax rules apply to:  \n• U.S. citizens and resident aliens;  \n• Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands, and American Samoa; and  \n• Nonresident aliens (use Form 1040-ES (NR)) .  \nGeneral Rule  \nIn most cases, you must pay estimated tax for 2025 if both of the following apply.  \n1. You expect to owe at least $1,000 in tax for 2025, after subtracting your withholding and refundable credits.  \n2. You expect your withholding and refundable credits to be less than the smaller of:  \na. 90% of the tax to be shown on your 2025 tax return, or  \nb. 100% of the tax shown on your 2024 tax return. Your 2024 tax return must cover all 12 months.  \nNote. These percentages may be different if you have income from farming or fishing or are a higher income taxpayer. See Special Rules, later.  \nException. 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.  \nSpecial Rules  \nThere are special rules for those who have income from farming and fishing, for certain household employers, and certain higher income taxpayers.  \nFarming 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.  \nHousehold employers. When estimating the tax on your 2025 tax return, include your household employment taxes if either of the following applies.  \n• You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income.  \n• 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.  \nIncrease Your Withholding  \nIf 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.  \nGenerally, 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 w","cbCaij5bViNOVHwQ","https://ap.wps.com/l/cbCaij5bViNOVHwQ","pdf",303413,"English","# Purpose of This Package\n## Who Must Make Estimated Tax Payments\n## General Rule\n## Exception\n## Special Rules\n## Increase Your Withholding\n## Additional Information You May Need\n## What's New","[{\"question\":\"Who needs to make estimated tax payments for 2025 using Form 1040-ES?\",\"answer\":\"Estimated tax rules apply to U.S. citizens and resident aliens, residents of certain U.S. territories, and nonresident aliens using Form 1040-ES (NR).\"},{\"question\":\"What is the general rule for owing estimated tax for 2025?\",\"answer\":\"You generally must pay estimated tax if you expect to owe at least $1,000 after subtracting withholding and refundable credits, and if withholding and refundable credits are less than the smaller of 90% of 2025 tax or 100% of 2024 tax (with 2024 covering all 12 months).\"},{\"question\":\"How can a taxpayer increase withholding to avoid estimated tax payments?\",\"answer\":\"If you receive salaries and wages, file a new Form W-4 to ask your employer to take more tax out of your earnings. For pensions or annuities, use Form W-4P, and for voluntary or other payment types, use the relevant W-4 forms referenced in the instructions.\"}]","Form 1040-ES - Estimated Tax for Individuals - 2025 | PDF",1789789547]