Form ES-40                                    Indiana Department of Revenue
State Form 46005 
(R25 / 9-24)                                  Estimated Tax Payment Form                      2025

Your Social                                                Spouse’s Social 
Security Number                                            Security Number

Your first name                                    Initial Last name

If filing a joint return, spouse’s first name      Initial Last name

Present address (number and street or rural route) 

City                                                       State                     ZIP/Postal code

Estimated Tax Designation and Payment Area
Complete the worksheet on the back of this form to figure your estimated tax payment.

1.  State tax due from line J of worksheet _______________________________________ State Tax        1 .00

2. From line K of worksheet: 
   a. Enter your county code _____________________________________
   b. Enter county tax ________________________________________________       Your County Tax 2b      .00

3. From line L of worksheet: 
   a. Enter spouse’s county code (if different from yours) _______________
   b. Enter spouse’s county tax ____________________________________      Spouse’s County Tax 3b      .00

4. Add lines 1, 2b and 3b _____________________________ Estimated Tax Installment Payment           4 .00
   • Please make your check or money order payable to: Indiana Department of Revenue. 
     See instructions for other payment options.

Installment Period Information

Place an “X” in the appropriate box to show which payment you are making:

1st Installment payment due April 15, 2025                 2nd Installment payment due June 16, 2025

3rd Installment payment due Sept. 15, 2025                 4th Installment payment due Jan. 15, 2026

                                              Mail entire form and payment to: 
                                              Indiana Department of Revenue 
                                                          P.O. Box 6102 
                                                Indianapolis, IN 46206-6102

                                           *14924111694*
                                                          14924111694

                                                     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.

                                                 *24100000000*
                                                                     24100000000