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04 Form ES-40                                    Indiana Department of Revenue
   State Form 46005 
05 (R25 / 9-24)                                  Estimated Tax Payment Form                        2025
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08 Your Social                                                Spouse’s Social 
09 Security Number       999      99             9999         Security Number           999 99             9999
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11 Your first name                                    Initial Last name
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13              XXXXXXXXXXXXXXX                       X       XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
14 If filing a joint return, spouse’s first name      Initial Last name
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16              XXXXXXXXXXXXXXX                       X       XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
17 Present address (number and street or rural route) 
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19                  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
20 City                                                       State                         ZIP/Postal code
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22              XXXXXXXXXXXXXXXXXXXX                                        XX              9999999999
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24 Estimated Tax Designation and Payment Area
25 Complete the worksheet on the back of this form to figure your estimated tax payment.
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27 1.  State tax due from line J of worksheet _______________________________________ State Tax    1       99999999999 .00
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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
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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
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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.
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43 Installment Period Information
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45 Place an “X” in the appropriate box to show which payment you are making:
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47 1st Installment payment due April 15, 2025    X            2nd Installment payment due June 16, 2025    X
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50 3rd Installment payment due Sept. 15, 2025    X            4th Installment payment due Jan. 15, 2026    X
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55                                                 Mail entire form and payment to: 
56                                                 Indiana Department of Revenue 
57                                                           P.O. Box 6102 
58                                                 Indianapolis, IN 46206-6102
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62                                            *14924111694*
63                                                           14924111694
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Instructions for Form ES-40

To make an estimated tax payment online, log on to For more information about estimated tax, get Income Tax
DOR’s e-services portal, the Indiana Taxpayer Information Information Bulletin #3 at www.in.gov/dor/files/ib03.pdf.
Management Engine (INTIME), at intime.dor.in.gov.
Pay the amount due on or before the installment due date.
If you expect to have income during the tax year that: Enclose your check or money order made payable to the Indiana
• Will not have Indiana tax withheld, or Department of Revenue. Write your Social Security number on
• If you think the amount withheld will not be enough to pay the check or money order. Note: All payments must be made with
your tax liability, and U.S. funds.
• You expect to owe more than $1,000 when you file your tax
return, then you should pay estimated tax. You can also make your estimated tax payment online via INTIME
at intime.dor.in.gov.
Use the worksheet below to determine how much you’ll owe. The
first installment payment is due April 15, 2025. The remaining three Note. Do Not mail Form ES-40 if paying by credit card or eCheck.
payments are due June 17 and Sept. 16, 2025, and Jan. 15, 2026.

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 automatically issued
(after we receive your first payment) don’t get to you by the next
payment’s due date.

Worksheet to figure your 2025 estimated tax due – see instructions below
A. Total estimated income for 2025 ......................................................................................................................... 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 .03) .................................................................................................... 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 2025 (add line D and line E) ................................................................ F ____________
G. Total anticipated credits (including anticipated 2025 state and county income tax withheld) .............................. G ____________
H. Amount due (line F minus line G) ......................................................................................................................... H ____________
I. Each installment payment due for 2025 (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 (from county tax chart) ......... Enter on Line 3 L ____________

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

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