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04     Form                                            Indiana Department of Revenue
05     ES-40                    2024                 Estimated Tax Payment Form 
    State Form 46005
06     (R24/ 9-23)
07
08     Your Social                                                 Spouse’s Social 
09     Security Number      999          99          9999          Security Number       999          99     9999
10
11     Your first name                                    Initial Last name
12
13          XXXXXXXXXXXXXXX                               X          XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
14     If filing a joint return, spouse’s first name      Initial Last name
15
16          XXXXXXXXXXXXXXX                               X          XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
17     Present address (number and street or rural route) 
18
19                     XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
20     City                                                          State                   ZIP/Postal code
21
22          XXXXXXXXXXXXXXXXXXXX                                                 XX               9999999999
23
24 Estimated Tax Designation and Payment Area
25 Complete the worksheet on the back of this form to figure your estimated tax payment.
26
27 1. State tax due from line J of worksheet  ________________________________________       State Tax    1  99999999999 .00
28
29 2. From line K of worksheet: 
30     a. Enter your county code ____________________________________            99
31     b. Enter county tax ______________________________________________              Your County Tax    2b 99999999999.00
32
33 3. From line L of worksheet: 
34     a. Enter spouse’s county code (if different from yours) ______________    99
35     b. Enter spouse’s county tax __________________________________           Spouse’s County Tax      3b 99999999999.00
36
37
38 4. Add lines 1, 2b and 3b ______________________________       Estimated Tax Installment Payment       4  99999999999.00
39  •  Please make your check or money order payable to: Indiana Department of Revenue. 
40     See instructions for other payment options.
41
42
43 Installment Period Information
44
45 Place an “X” in the appropriate box to show which payment you are making:
46
47 1stInstallment payment due April 15, 2024                      2ndInstallment payment due June 17, 2024
                                                     X                                                       X
48
49
50 3rd Installment payment due Sept. 16, 2024                     4thInstallment payment due Jan. 15, 2025
                                                     X                                                       X
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54                                                     Mail entire form and payment to:
55                                                     Indiana Department of Revenue
56                                                            P.O. Box 6102
57                                                     Indianapolis, IN 46206-6102
58
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63                                                            14923111694
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                                         Instructions for Form ES-40

To make an estimated tax payment online, log on               automatically issued (after we receive your first payment) 
to DOR’s e-services portal, the Indiana Taxpayer              don’t get to you by the next payment’s due date.
Information Management Engine (INTIME), at                    For more information about estimated tax, get Income Tax 
intime.dor.in.gov.                                            Information Bulletin #3 at www.in.gov/dor/files/reference/
                                                              ib03.pdf.
If you expect to have income during the tax year that:
y Will not have Indiana tax withheld, or                      Pay the amount due on or before the installment due date. 
y If you think the amount withheld will not be enough to      Enclose your check or money order made payable to the 
  pay your tax liability, and                                 Indiana Department of Revenue. Write your Social Security 
y You expect to owe more than $1,000 when you file your  number on the check or money order. Note: All payments 
  tax return, then you should pay estimated tax.              must be made with U.S. funds.

Use the worksheet below to determine how much you’ll          You can also make your estimated tax payment online via 
owe. The first installment payment is due April 15, 2024.     INTIME at intime.dor.in.gov. 
The remaining three payments are due June 17 and Sept. 
16, 2024, and Jan. 15, 2025.                                  Note: Do Not mail Form ES-40 if paying by credit card or 
                                                              eCheck.
Use this form to make an estimated tax payment. We 
suggest that first-time estimated income taxpayers make a 
copy of the blank form. This is in case the vouchers that are 

 Worksheet to figure your 2024 estimated tax due – see instructions below

 A. Total estimated income for 2024  .......................................................................................................... A  ___________
 B. Total exemption amount  ....................................................................................................................... B  ___________ 
 C. Amount subject to tax (line A minus line B)  ..........................................................................................     C ___________ 
 D. Amount of state income tax due (line C x .0305)  ................................................................................. D ___________ 
 E. Amount of county income tax due (line C x the appropriate county tax rate(s))  .................................. E  ___________
 F. Anticipated state and county tax due for 2024 (add line D and line E) .................................................                     F  ___________
 G. Total anticipated credits (including anticipated 2024 state and county income tax withheld)  ..............                                 G ___________ 
 H. Amount due (line F minus line G) .........................................................................................................  H ___________ 
 I.  Each installment payment due for 2024 (divide line H by 4) .....................................                 Enter on Line 4  I  ___________ 
 J. Enter portion of line I that represents your estimated state tax due ..........................                   Enter on Line 1  J  ___________
 K. Enter portion of line I that represents your (and spouse’s if same  
  county) estimated county tax due. Enter 2-digit county code (from  
  county tax chart)             ......................................................................................Enter on Line 2          K  ___________
 L. Enter portion of line I that represents spouse’s estimated county  
  tax due if for a different county than the one on line K. Enter 2-digit  
  county code        ..............................................................................................   Enter on Line 3  L  ___________

Line B – Enter the total amount of exemptions you             Line I – This is your estimated tax installment payment. 
are eligible to claim on Indiana’s Schedule 3, line 7, or     Enter this amount on line 4, Estimated Tax Installment 
Schedule D, line 9. Limitation: If you are a nonresident      Payment, at the top of the form. 
alien (not a U.S. citizen and do not meet the green card 
test) you may claim only one $1,000 exemption (even if        Lines J, K and L – If you are paying only the amount of 
married filing jointly and/or with dependents).               estimated Indiana income tax due, enter the amount from 
                                                              line I on line 1, State Tax Due, at the top of the form. If 
Line E – Multiply amount on line C by the appropriate         the amount on line I also includes estimated county tax, 
county tax rate(s). Find your rate on page 3 of               enter the portion on lines 2 and/or 3 at the top of the form. 
Departmental Notice #1, located at www.in.gov/dor/files/      Only break out your spouse’s estimated county tax if your 
reference/dn01.pdf.                                           spouse owes tax to a county other than yours.

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