Illinois Department of Revenue

 IL-1040-ES Estimated Income Tax Payments for Individuals 2023 

Am I required to make estimated                              If you do not receive your income            What if I do not make my payments?
income tax payments?                                        evenly throughout the year or if you must     You may be assessed a late-payment 
You must make estimated income tax                          begin making estimated payments in            penalty if you do not pay the required 
payments if you reasonably expect your 2023                 midyear, see Form IL-2210, Computation of     estimated payments on time. We will apply 
tax liability to exceed $1,000 after subtracting            Penalties for Individuals, for further details on  each payment to the earliest due date until 
your Illinois withholding, pass-through                     annualizing your income.                      that liability is paid, unless you provide 
withholding, and tax credits for                            When are my payments due?                     specific instructions to apply it to another 
income tax paid to other states,                                                                          period. However, if you pay at least 90 percent 
                                                            Your first estimated payment is due by        of this year’s tax or at least 100 percent of last 
Illinois Property Tax paid, 
                                                            April 18, 2023. You may either pay all of     year’s tax in four equal timely installments, 
education expenses,
                                                            your estimated tax at that time or pay your   you may not be subject to this penalty.  
the Earned Income Credit, 
                                                            estimated tax in four equal installments that 
pass-through entity tax credit, and                                                                       For more information about penalties and 
                                                            are due on April 18, 2023; June 15, 2023; 
Schedule 1299-C, Income Tax                                 September 15, 2023; and January 16, 2024.     interest, see Publication 103, Penalties and 
Subtractions and Credits (for individuals).                                                               Interest for Illinois Taxes. 
You will likely need to make estimated                       If you file on a fiscal-year basis,          What if I need additional assistance?
payments if your income is either fully or                  please adjust all the due dates to correspond   If you need additional assistance, 
partially exempt from Illinois withholding.                 to your tax year.                                                                     • visit our website at tax.illinois.gov,
Complete the Estimated Tax Worksheet to                     Are there any exceptions?                                                             •  call 1 800 732-8866 or 217 782-3336
figure your estimated tax and to determine                  You do not have to make estimated                                                        (TDD, telecommunications device for the
if you are required to make estimated tax                   payments if you are                                                                      deaf, at 1 800 544-5304),
payments. If you plan to file a joint income                65 years or older and permanently living in                                           • write to us at Illinois Department of
tax return, you must figure your estimated                  a nursing home or                                                                        Revenue, P.O. Box 19044, Springfield,
tax on your joint income.                                   a farmer. We consider you a farmer if at                                                 Illinois 62794-9044, or
If you determine that you are required to                   least two-thirds of your total federal gross                                          • visit a regional office.
make estimated payments, you should                         income is from farming.                       Our office hours are 8:00 a.m. to 5:00 p.m. 
pay 100 percent of the tax. If your income                                                                (Springfield office) and 8:30 a.m. to 5:00 p.m. 
changes during the year, you should                                                                       (all other regional offices), Monday through 
complete the amended worksheet.                                                                           Friday. 

Estimated Tax Worksheet                                                              Agreement for Certain Electronic Payments. To print a copy of this  
Complete the Estimated Tax Worksheet to figure your estimated tax and                form or for more information about this program, visit our website 
the amount of any required payments.                                                 at tax.illinois.gov. 
If your income changes during the tax year,                                              If you pay electronically, do not send us your payment 
refigure the Estimated Tax Worksheet based on your changes.                     voucher.
Enter the refigured amount from Line 10 on your Amended                         Estimated Tax Voucher 
Estimated Tax Worksheet, Line 1.                                                If you pay by check or money order, complete Form IL-1040-ES.
follow the Amended Estimated Tax Worksheet instructions for                          Enter your Social Security number, and, if you are filing a joint 
Lines 2 through 8.                                                                   return, enter your spouse’s Social Security number. Enter these 
  Fiscal-year taxpayers – Please adjust the due dates to                             numbers in the order they will appear on your Form IL-1040, 
correspond to your tax year.                                                         Individual Income Tax Return. 
                                                                                     Enter your name, and, if you are filing a joint return, enter your 
Electronic Payment Options                                                           spouse’s name. Also, enter your address and phone number. 
If you determine that you must make estimated tax payments, we                       Enter the amount you are paying from your Estimated Tax 
encourage you to use one of the following electronic payment options:                Worksheet, Line 11, on the “Amount of payment” line.
Online – Visit our website at mytax.illinois.gov to have your                            Detach the voucher, and enclose it with your payment. Print 
payment taken from your checking or savings account. You will 
need your IL-PIN (Illinois Personal Identification Number).                     your Social Security number(s), tax year, and “IL-1040-ES” on your 
                                                                                payment. Mail both to the address shown on the voucher. Complete 
 Credit Card   – Use your MasterCard, Discover, American Express,               your Record of Estimated Tax Payments on the next page.
or Visa. The credit card service provider will assess a convenience  
fee. Have your credit card ready and visit our website or call one of           Form IL-990-T, IL-1041, IL-1065, IL-1120 and IL-
the following:                                                                  1120-ST filers   – Do not use Form IL-1040-ES vouchers. Use
                                                                                the voucher associated with your return type to make any voluntary 
 Official Payments Corporation   at 1 833 747-1434. 
                                                                                prepayments of tax.
 Value Payment Systems   at 1 888 9-PAY-ILS (1 888 972-9457). 
 Link2Gov/FIS at 1 877 57-TAXES (1 877 578-2937).  
Electronic Funds Transfer – Complete Form EFT-1, Authorization 

IL-1040-ES (R-12/22)                                        This form is authorized as outlined under the Illinois Income Tax Act.  Disclosure of 
Printed by authority of the State of Illinois, web only, 1. this information is required.  Failure to provide information could result in a penalty.                          Page 1 of 2

             Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes.

                                          Estimated Tax Worksheet
 1  Enter the Illinois base income you expect to receive in 2023. (See Form IL-1040.)                                                   1 
  2  Enter the total exemption amount you expect to claim on your 2023 Illinois 
   Income Tax return, Line 10.  (See Form IL-1040 and Schedule IL-E/EIC Instructions.)                                                    2
  3  Subtract Line 2 from Line 1. This is your net income expected in 2023.                                                             3 
 4  Multiply Line 3 by 4.95% (.0495).                                                             4 
 5  Enter the amount of Compassionate Use of Medical Cannabis Program 
   Act and sale of assets by gaming licensee surcharges expected in 2023.                         5 
 6  Add Lines 4 and 5.                                                                                                                  6 
 7  Enter the amount of Illinois Income Tax you expect to be withheld from your wages
   or other income during 2023 and any pass-through withholding you 
   expect to be paid on your behalf for 2023.                                                     7 
  8  Enter the amount of credits for Illinois Property Tax paid, income tax paid to
   other states, education expenses, earned income, pass-through entity tax credit,  
   and tax credits from Schedule 1299-C you expect to claim on your 2023 return.  8                 
 9  Add Lines 7 and 8. This is the total of your withholding, pass-through withholding, and credits.                                   9 
 10  Subtract Line 9 from Line 6. This is your estimated tax for 2023. If $1,000 or less, stop. 
   You do not have to make estimated tax payments at this time. If more than $1,000, continue to Line 11.                              10 
             If your income changes during the year, complete the Amended Estimated Tax Worksheet.
  11 Divide Line 10 by 4, and round the result to whole dollars. This is the amount of each of your estimated tax payments.    11
             If you chose to credit a prior year overpayment to 2023 and 
     the election was made on or before the extended due date of your 
     prior year return, you may reduce your first estimated tax payment 
     and any subsequent payments until the entire credit is used. If the                            Amended Estimated Tax Worksheet
     election was made after the extended due date of your prior year                    Use this worksheet to figure any changes to your estimated tax. 
   return, the credit is considered paid on the date you made the election.              1 Amended estimated tax from Line 10 above 1 
                                                                                         2 Divide Line 1 by 4.                           2 
                                                                                         3  Amount of estimated payments made with
                                                                                           2023 Forms IL-1040-ES, including any prior
                                                                                           year overpayment applied to tax year 2023     3 
             Record of Estimated Tax Payments                                            4 Multiply Line 2 by the number of previously
                                                                                           due estimated payments.                       4 
        Voucher               Voucher              Check or money                        5  Subtract Line 3 from Line 4. This amount 
        Amount                  Date                order number
                                                                                           may be negative.                              5 
                                                                                         6  Add Lines 2 and 5, and round to whole  
                                                                                           dollars. If positive, this is the amount due on 
                                                                                           your next due date. If zero or negative, nothing 
                                                                                           is due on your next due date. If negative, 
                                                                                           continue to Line 7. Otherwise, stop here.     6 
                                                                                         7 If Line 6 is negative, enter the amount here 
                                                                                           as a positive number.                         7 
       Total                                                                             8  Subtract Line 7 from Line 2, and round the 
                                                                                           result to whole dollars. This is the amount 
                                                                                           due on the following due date, if applicable. 8 

       Important: Do not redact Social Security Number(s) as this can cause processing delays.
                                                                                                                                                         Page 2 of 2
                                                                                          We encourage you to use MyTax Illinois, our free account management program, to make your payments 
       Illinois Department of Revenue                                                     online. 
                                                                                           
       IL-1040-ES  2023                                                                   If you choose to make your payments by mail, please complete and print a separate copy of this payment 
                                                                                          coupon when you wish to make an estimated
       Estimated Income Tax Payment for Individuals                                                                                Official Use
Enter your Social Security numbers in the order they appear on your federal return. 
                                                                                                                        Calendar-Year Taxpayers 
___ ___ ___  -  ___ ___  -  ___ ___ ___ ___       ___ ___ ___  -  ___ ___  -  ___ ___ ___ ___                     Your estimated tax payments are due on 
Your Social Security number                       Spouse’s Social Security number                                   April 18, 2023               September 15,  2023
                                                                                                                    June 15,  2023               January 16, 2024

Your first name and initial     Spouse’s first name and initial           Your last name             $ 
                                                                                                             Amount of payment (Whole dollars.   only)
                                                                                                  Make check payable and mail this voucher to: 
Street address                                                                                    ILLINOIS DEPARTMENT              OF REVENUE 
                                                                                                  SPRINGFIELD IL 62736-0001
City                                    State                                       ZIP 
Your daytime phone number (        )                                                                                                             
                                                                                                             *60312231W*
IL-1040-ES (R-12/22)

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