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                                                                                         Department of the Treasury
                                                                                         Internal Revenue Service
2024

Form 1040-ES

Estimated Tax for Individuals

Purpose of This Package                                       and you had no tax liability for the full 12-month 2023 tax 
                                                              year. You had no tax liability for 2023 if your total tax was 
Use Form 1040-ES to figure and pay your estimated tax         zero or you didn’t have to file an income tax return.
for 2024.
                                                              Special Rules
  Estimated tax is the method used to pay tax on income 
that isn’t subject to withholding (for example, earnings      There are special rules for farmers, fishermen, certain 
from self-employment, interest, dividends, rents, alimony,    household employers, and certain higher income 
etc.). In addition, if you don’t elect voluntary withholding, taxpayers.
you should make estimated tax payments on other taxable       Farmers and fishermen. If at least two-thirds of your 
income, such as unemployment compensation and the             gross income for 2023 or 2024 is from farming or fishing, 
taxable part of your social security benefits.                substitute 66 / % for 90% in (2a) under 2 3 General Rule.
Preprinted vouchers.    If you made estimated tax             Household employers. When estimating the tax on your 
payments for 2023, this package may contain vouchers          2024 tax return, include your household employment 
that are preprinted with your name, address, and SSN.         taxes if either of the following applies.
      If your name or SSN isn't correct, make the             You will have federal income tax withheld from wages, 
TIP   necessary changes on the vouchers. Cross out            pensions, annuities, gambling winnings, or other income.
      the name and SSN of a deceased or divorced              You would be required to make estimated tax payments 
spouse.                                                       to avoid a penalty even if you didn’t include household 
                                                              employment taxes when figuring your estimated tax.
Change of address.      If your address has changed, file     Higher income taxpayers.   If your adjusted gross 
Form 8822, to update your record.                             income (AGI) for 2023 was more than $150,000 ($75,000 
Future developments.    For the latest information about      if your filing status for 2024 is married filing separately), 
developments related to Form 1040-ES and its                  substitute 110% for 100% in (2b) under General Rule, 
instructions, such as legislation enacted after they were     earlier. This rule doesn’t apply to farmers or fishermen.
published, go to IRS.gov/Form1040ES.
                                                              Increase Your Withholding
Who Must Make Estimated Tax                                   If you also receive salaries and wages, you may be able to 
                                                              avoid having to make estimated tax payments on your 
Payments
                                                              other income by asking your employer to take more tax out 
The estimated tax rules apply to:                             of your earnings. To do this, file a new Form W-4, 
U.S. citizens and resident aliens;                          Employee's Withholding Certificate, with your employer.
Residents of Puerto Rico, the U.S. Virgin Islands, 
Guam, the Commonwealth of the Northern Mariana                  Generally, if you receive a pension or annuity you can 
Islands, and American Samoa; and                              use Form W-4P, Withholding Certificate for Periodic 
Nonresident aliens (use Form 1040-ES (NR)).                 Pension or Annuity Payments, to start or change your 
                                                              withholding from these payments.
General Rule
In most cases, you must pay estimated tax for 2024 if both      You can also choose to have federal income tax 
of the following apply.                                       withheld from certain government payments (see Form 
  1. You expect to owe at least $1,000 in tax for 2024,       W-4V, Voluntary Withholding Request) or from 
after subtracting your withholding and refundable credits.    nonperiodic payments and eligible rollover distributions 
                                                              (see Form W-4R, Withholding Certificate for Nonperiodic 
  2. You expect your withholding and refundable credits       Payments and Eligible Rollover Distributions).
to be less than the smaller of:
                                                                    You can use the Tax Withholding Estimator at 
  a. 90% of the tax to be shown on your 2024 tax return, 
                                                              TIP   IRS.gov/W4App to determine whether you need to 
or
                                                                    have your withholding increased or decreased.
  b. 100% of the tax shown on your 2023 tax return. Your 
2023 tax return must cover all 12 months.
                                                              Additional Information You May Need
Note. These percentages may be different if you are a         You can find most of the information you will need in Pub. 
farmer, fisherman, or higher income taxpayer. See Special     505, Tax Withholding and Estimated Tax, and in the 
Rules, later.                                                 instructions for the 2023 Form 1040 and 1040-SR.

Exception.    You don’t have to pay estimated tax for 2024      For details on how to get forms and publications, see 
if you were a U.S. citizen or resident alien for all of 2023  the 2023 Instructions for Form 1040.

Dec 7, 2023                                          Cat. No. 11340T



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What's New                                                                   Form 1040-SS filers. For 2024, the Estimated Tax 
In figuring your 2024 estimated tax, be sure to consider                     Worksheet for filers of Form 1040-SS has been added to 
the following.                                                               Form 1040-ES.

Standard deduction amount increased.                           For 2024, the Reminders
standard deduction amount has been increased for all 
                                                                             Individual taxpayer identification number (ITIN) re-
filers. If you don't itemize your deductions, you can take 
                                                                             newal.   If you have an ITIN that you haven’t included on a 
the 2024 standard deduction listed in the following chart 
                                                                             tax return in the last 3 consecutive years, you may need to 
for your filing status.
                                                                             renew it. For more information, see the Instructions for 
                                                                             Form W-7.
                                           THEN your standard 
IF your 2024 filing status is...                                             Advance payments of the premium tax credit.        If you 
                                           deduction is...
                                                                             buy health care insurance through the Health Insurance 
Married filing jointly or 
                                                          $29,200
Qualifying surviving spouse                                                  Marketplace, you may be eligible for advance payments of 
                                                                             the premium tax credit to help pay for your insurance 
Head of household                                         $21,900            coverage. Receiving too little or too much in advance will 
Single or Married filing separately                       $14,600            affect your refund or balance due. Promptly report 
                                                                             changes in your income or family size to your 
                                                                             Marketplace. See Form 8962 and its instructions for more 
  However, if you can be claimed as a dependent on                           information.
another person's 2024 return, your standard deduction is 
the greater of:                                                              Access Your Online Account
$1,300, or                                                                 Go to IRS.gov/Account to securely access information 
Your earned income plus $450 (up to the standard                           about your federal tax account.
deduction amount).                                                           View the amount you owe and a breakdown by tax year.
  Your standard deduction is increased by the following                      See payment plan details or apply for a new payment 
amount if, at the end of 2024, you are:                                      plan.
An unmarried individual (single or head of household)                      Make a payment, view 5 years of payment history and 
and are:                                                                     any pending or scheduled payments.
                                                                             Access your tax records, including key data from your 
65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . .  $1,950 most recent tax return, your economic impact payment 
65 or older and blind . . . . . . . . . . . . . . . . . . . . . . .   $3,900 amounts, and transcripts.
                                                                             View digital copies of select notices from the IRS.
                                                                             Approve or reject authorization requests from tax 
A married individual (filing jointly or separately) or a                   professionals.
qualifying surviving spouse and are:                                         Update your address or manage your communication 
                                                                             preferences.
65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . .  $1,550
65 or older and blind . . . . . . . . . . . . . . . . . . . . . . .   $3,100 How To Figure Your Estimated Tax
Both spouses 65 or older . . . . . . . . . . . . . . . . . . . .     $3,100* You will need:
Both spouses 65 or older and blind. . . . . . . . . . . . . .        $6,200* The 2024 Estimated Tax Worksheet,
*Only if married filing jointly. If married filing separately, these amounts The Instructions for the 2024 Estimated Tax Worksheet,
do not apply.                                                                The 2024 Tax Rate Schedules, and
                                                                             Your 2023 tax return and instructions to use as a guide 
                                                                             to figuring your income, deductions, and credits (but be 
        Your standard deduction is zero if (a) your spouse                   sure to consider the items listed under What's New, 
                                                                             earlier).
  !     itemizes on a separate return, or (b) you were a 
CAUTION dual-status alien and you do not elect to be taxed 
                                                                             Matching estimated tax payments to income.    If you 
as a resident alien for 2024.                                                receive your income unevenly throughout the year (for 
                                                                             example, because you operate your business on a 
Social security tax.         For 2024, the maximum amount of                 seasonal basis or you have a large capital gain late in the 
earned income (wages and net earnings from                                   year), you may be able to lower or eliminate the amount of 
self-employment) subject to the social security tax is                       your required estimated tax payment for one or more 
$168,600.                                                                    periods by using the annualized income installment 
Additional child tax credit amount increased                         For     method. See chapter 2 of Pub. 505 for details.
2024, the maximum additional child tax credit amount is                      Changing your estimated tax.   To amend or correct your 
$1,700 for each qualifying child.                                            estimated tax, see How To Amend Estimated Tax 
Adoption credit or exclusion.                For 2024, the maximum           Payments, later.
adoption credit or exclusion for employer-provided                                    You can’t make joint estimated tax payments if you 
adoption benefits has increased to $16,810. In order to                        !      or your spouse is a nonresident alien, you are 
claim either the credit or exclusion, your modified adjusted                 CAUTION  separated under a decree of divorce or separate 
gross income must be less than $292,150.

2                                                                                                              Form 1040-ES (2024)



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maintenance, or you and your spouse have different tax          next business day. See Pub. 509, Tax Calendars, for a list 
years.                                                          of all legal holidays.

                                                                Name Change
Additionally, individuals who are in registered domestic 
partnerships, civil unions, or other similar formal             If you changed your name because of marriage, divorce, 
relationships that aren’t marriages under state law cannot      etc., and you made estimated tax payments using your 
make joint estimated tax payments. These individuals can        former name, attach a statement to the front of your 2024 
take credit only for the estimated tax payments that they       paper tax return. On the statement, show all of the 
made.                                                           estimated tax payments you (and your spouse, if filing 
                                                                jointly) made for 2024 and the name(s) and SSN(s) under 
Payment Due Dates                                               which you made the payments.
You can pay all of your estimated tax by April 15, 2024, or       Be sure to report the change to your local Social 
in four equal amounts by the dates shown below.                 Security Administration office before filing your 2024 tax 
                                                                return. This prevents delays in processing your return and 
  1st payment . . . . . . . . . . . . . . . . .  April 15, 2024 
                                                                issuing refunds. It also safeguards your future social 
  2nd payment . . . . . . . . . . . . . . . .    June 17, 2024 
                                                                security benefits. For more details, call the Social Security 
  3rd payment . . . . . . . . . . . . . . . . .  Sept. 16, 2024 Administration at 800-772-1213 (TTY/TDD 
  4th payment . . . . . . . . . . . . . . . . .  Jan. 15, 2025* 800-325-0778).
  * You don’t have to make the payment due January 15, 
  2025, if you file your 2024 tax return by January 31, 2025,   How To Amend Estimated Tax 
  and pay the entire balance due with your return.
                                                                Payments
                                                                To change or amend your estimated tax payments, 
                                                                refigure your total estimated tax payments due (see the 
  If you mail your payment and it is postmarked by the          2024 Estimated Tax Worksheet). Then, to figure the 
due date, the date of the U.S. postmark is considered the       payment due for each remaining payment period, see 
date of payment. If your payments are late or you didn’t        Amended estimated tax in chapter 2 of Pub. 505. If an 
pay enough, you may be charged a penalty for                    estimated tax payment for a previous period is less than 
underpaying your tax. See When a Penalty Is Applied,            one-fourth of your amended estimated tax, you may owe a 
later.                                                          penalty when you file your return.
       You can make more than four estimated tax 
TIP    payments. To do so, make a copy of one of your           When a Penalty Is Applied
       unused estimated tax payment vouchers, fill it in,       In some cases, you may owe a penalty when you file your 
and mail it with your payment. If you make more than four       return. The penalty is imposed on each underpayment for 
payments, to avoid a penalty, make sure the total of the        the number of days it remains unpaid. A penalty may be 
amounts you pay during a payment period is at least as          applied if you didn’t pay enough estimated tax for the year 
much as the amount required to be paid by the due date          or you didn’t make the payments on time or in the required 
for that period. For other payment methods, see How To          amount. A penalty may apply even if you have an 
Pay Estimated Tax, later.                                       overpayment on your tax return.
                                                                  The penalty may be waived under certain conditions. 
No income subject to estimated tax during first pay-            See the Instructions for Form 2210 for details.
ment period. If, after March 31, 2024, you have a large 
change in income, deductions, additional taxes, or credits      How To Pay Estimated Tax
that requires you to start making estimated tax payments, 
you should figure the amount of your estimated tax              Pay Online
payments by using the annualized income installment             Paying online is convenient and secure and helps make 
method, explained in chapter 2 of Pub. 505. If you use the      sure we get your payments on time. To pay your taxes 
annualized income installment method, file Form 2210,           online or for more information, go to IRS.gov/Payments.
including Schedule AI, with your 2024 tax return even if no 
penalty is owed.                                                  Once you are issued a social security number (SSN), 
                                                                use it when paying your estimated taxes online. Use your 
Farmers and fishermen.          If at least two-thirds of your  SSN even if your SSN does not authorize employment or 
gross income for 2023 or 2024 is from farming or fishing,       if you have been issued an SSN that authorizes 
you can do one of the following.                                employment and you lose your employment authorization. 
Pay all of your estimated tax by January 15, 2025.            An ITIN will not be issued to you once you have been 
File your 2024 Form 1040 or 1040-SR by March 3,               issued an SSN. If you received your SSN after previously 
2025, and pay the total tax due. In this case, 2024             using an ITIN, stop using your ITIN. Use your SSN 
estimated tax payments aren’t required to avoid a penalty.      instead.
Fiscal year taxpayers.      You are on a fiscal year if your      You can pay using any of the following methods.
12-month tax period ends on any day except December             Your Online Account. You can now make tax 
31. Due dates for fiscal year taxpayers are the 15th day of     payments through your online account, including balance 
the 4th, 6th, and 9th months of your current fiscal year and    payments, estimated tax payments, or other types. You 
the 1st month of the following fiscal year. If any payment      can also see your payment history and other tax records 
date falls on a Saturday, Sunday, or legal holiday, use the     there. Go to IRS.gov/Account.

Form 1040-ES (2024)                                                                                                        3



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IRS Direct Pay. For online transfers directly from your      Pay by Cash
checking or savings account at no cost to you, go to 
IRS.gov/Payments.                                              Cash is an in-person payment option for individuals 
Pay by Card or Digital Wallet. To pay by debit or            provided through retail partners with a maximum of $1,000 
credit card or digital wallet, go to IRS.gov/Payments. A fee   per day per transaction. To make a cash payment, you 
is charged by these service providers.You can also pay by      must choose a payment processor online at 
phone with a debit or credit card. See Debit or credit card    fed.acipayonline.com or www.Pay1040.com. For more 
under Pay by Phone, later.                                     information, go to IRS.gov/paywithcash or see Pub 5250. 
Electronic Fund Withdrawal. (EFW) is an integrated           Don't send cash payments through the mail.
e-file/e-pay option offered when filing your federal taxes 
electronically using tax preparation software, through a tax   Pay by Check or Money Order Using the 
professional, or the IRS at IRS.gov/OPA.                       Estimated Tax Payment Voucher
Online Payment Agreement. If you can’t pay in full by        Before submitting a payment through the mail using the 
the due date of your tax return, you can apply for an online   estimated tax payment voucher, please consider 
monthly installment agreement at IRS.gov/Payments.             alternative methods. One of our safe, quick, and easy 
Once you complete the online process, you will receive         online payment options might be right for you.
immediate notification of whether your agreement has 
been approved. A user fee is charged.                            If you choose to mail in your payment, there is a 
                                                               separate estimated tax payment voucher for each due 
Electronic Federal Tax Payment System (EFTPS)                  date. The due date is shown in the upper right corner. 
Allows you to pay your taxes online or by phone directly       Complete and send in the voucher only if you are making 
from your checking or saving account.There is no fee for       a payment by check or money order. If you and your 
this service. You must be enrolled either online or have an    spouse plan to file separate returns, file separate 
enrollment form mailed to you. See EFTPS under Pay by          vouchers instead of a joint voucher.
Phone, later.
                                                                 To complete the voucher, do the following.
Pay by Phone                                                   Print or type your name, address, and SSN in the space 
Paying by phone is another safe and secure method of           provided on the estimated tax payment voucher. Enter 
paying electronically. Use one of the following methods:       your SSN even if your SSN does not authorize 
(1) call one of the debit or credit card service providers, or employment or if you have been issued an SSN that 
(2) the Electronic Federal Tax Payment System (EFTPS)          authorizes employment and you lose your employment 
to pay directly from your checking or savings account.         authorization. If you have an ITIN, enter it wherever your 
                                                               SSN is requested. An ITIN will not be issued to you once 
Debit or credit card.  Call one of our service providers.      you have been issued an SSN. If you received your SSN 
Each charges a fee that varies by provider, card type, and     after previously using an ITIN, stop using your ITIN. Use 
payment amount.                                                your SSN instead. If filing a joint voucher, also enter your 
                                                               spouse's name and SSN. List the names and SSNs in the 
  WorldPay US, Inc.                                            same order on the joint voucher as you will list them on 
  844-PAY-TAX-8  (844-729-8298)TM
                                                               your joint return.
  www.payUSAtax.com                                            Enter in the box provided on the estimated tax payment 
                                                               voucher only the amount you are sending in by check or 
  ACI Payments, Inc.                                           money order. When making payments of estimated tax, be 
  888-UPAY-TAX  (888-872-9829)TM
                                                               sure to take into account any 2023 overpayment that you 
  fed.acipayonline.com                                         choose to credit against your 2024 tax, but don’t include 
                                                               the overpayment amount in this box.
  Link2Gov Corporation                                         Make your check or money order payable to “United 
  888-PAY-1040  (888-729-1040)TM
                                                               States Treasury.” Don’t send cash. To help process your 
  www.PAY1040.com                                              payment accurately, enter the amount on the right side of 
                                                               the check like this: $ XXX.XX. Don’t use dashes or lines 
EFTPS. To get more information about EFTPS or to enroll        (for example, don’t enter “$ XXX—” or “$ XXX  /xx 100”).
in EFTPS, visit EFTPS.gov or call 800-555-4477. To             Enter “2024 Form 1040-ES” and your SSN on your 
contact EFTPS using Telecommunications Relay Services          check or money order. If you are filing a joint estimated tax 
(TRS) for people who are deaf, hard of hearing, or have a      payment voucher, enter the SSN that you will show first on 
speech disability, dial 711 and then provide the TRS           your joint return.
assistant the 800-555-4477 number above or                     Enclose, but don’t staple or attach, your payment with 
800-733-4829. Additional information about EFTPS is also       the estimated tax payment voucher.
available in Pub. 966.                                           Notice to taxpayers presenting checks.      When you 
                                                               provide a check as payment, you authorize us either to 
Mobile Device                                                  use information from your check to make a one-time 
                                                               electronic fund transfer from your account or to process 
To pay through your mobile device, download the IRS2Go         the payment as a check transaction. When we use 
app.                                                           information from your check to make an electronic fund 
                                                               transfer, funds may be withdrawn from your account as 
                                                               soon as the same day we receive your payment, and you 

4                                                                                                  Form 1040-ES (2024)



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will not receive your check back from your financial                           you will need to spread the payment over 2 or more 
institution.                                                                   checks with each check made out for an amount less than 
No checks of $100 million or more accepted.           The                      $100 million. This limit doesn’t apply to other methods of 
IRS can’t accept a single check (including a cashier’s                         payment (such as electronic payments). Please consider 
check) for amounts of $100,000,000 ($100 million) or                           a method of payment other than check if the amount of the 
more. If you are sending $100 million or more by check,                        payment is over $100 million.

Where To File Your Estimated Tax Payment Voucher if Paying by Check or Money Order
Mail your estimated tax payment voucher and check or money order to the address shown below for the place where you live. Do not mail your tax return to this address 
or send an estimated tax payment without a payment voucher. Also, do not mail your estimated tax payments to the address shown in the Form 1040 instructions. If you 
need more payment vouchers, you can make a copy of one of your unused vouchers.
Caution: For proper delivery of your estimated tax payment to a P.O. box, you must include the box number in the address. Also, note that only the U.S. Postal Service 
can deliver to P.O. boxes. Therefore, you cannot use a private delivery service to make estimated tax payments required to be sent to a P.O. box.
IF you live in . . .                      THEN send it to . . .                IF you live in . . .                                              THEN send it to . . .

Alabama, Arizona, Florida, Georgia,       Internal Revenue Service             A foreign country, American Samoa,                                Internal Revenue Service
Louisiana, Mississippi, New Mexico,                   P.O. Box 1300            or Puerto Rico (or are excluding                                  P.O. Box 1303
North Carolina, South Carolina,           Charlotte, NC 28201-1300             income under Internal Revenue                                     Charlotte, NC 28201-1303
Tennessee, Texas                                                               Code 933), or use an APO or FPO 
                                                                               address, or file Form 2555 or 4563, 
                                                                               or are a dual-status alien or 
                                                                               nonpermanent resident of Guam or 
                                                                               the U.S. Virgin Islands
Arkansas, Connecticut, Delaware,          Internal Revenue Service             Guam:                                                             Department of 
District of Columbia, Illinois, Indiana,        P.O. Box 931100                Bona fide residents*                                              Revenue and Taxation
Iowa, Kentucky, Maine, Maryland,          Louisville, KY 40293-1100                                                                              Government of Guam
Massachusetts, Minnesota, Missouri,                                                                                                              P.O. Box 23607
New Hampshire, New Jersey, New                                                                                                                   GMF, GU 96921
York, Oklahoma, Rhode Island, 
Vermont, Virginia, West Virginia, 
Wisconsin
Alaska, California, Colorado, Hawaii,     Internal Revenue Service             U.S. Virgin Islands:                                              Virgin Islands Bureau
Idaho, Kansas, Michigan, Montana,               P.O. Box 802502                Bona fide residents*                                              of Internal Revenue
Nebraska, Nevada, Ohio, Oregon,          Cincinnati, OH 45280-2502                                                                               6115 Estate Smith Bay
North Dakota, Pennsylvania, South                                                                                                                Suite 225
Dakota, Utah, Washington, Wyoming                                                                                                                St. Thomas, VI 00802
*Bona fide residents must prepare separate vouchers for estimated income tax and self-employment tax payments. Send the income tax vouchers to the address for 
bona fide residents and the self-employment tax vouchers to the address for non-bona fide residents.

Instructions for the 2024 Estimated                                            Line 9. Self-employment tax.        If you and your spouse 
                                                                               make joint estimated tax payments and both of you have 
Tax Worksheet                                                                  self-employment income, figure the self-employment tax 
        If you file Form 1040-SS, use the 2024 Estimated                       for each of you separately. Enter the total on line 9. When 
                                                                               estimating your 2024 net earnings from self-employment, 
CAUTION
!       Tax Worksheet for Filers of Form 1040-SS.                              be sure to use only 92.35% (0.9235) of your total net profit 
                                                                               from self-employment.
Line 1. Adjusted gross income.           When figuring the 
adjusted gross income you expect in 2024, be sure to                           Line 10. Other taxes.         Use the 2023 Instructions for Form 
consider the items listed under What’s New, earlier. For                       1040 to determine if you expect to owe, for 2024, any of 
more details on figuring your AGI, see Expected                                the taxes that would have been entered on your 2023 
AGI—Line 1 in chapter 2 of Pub. 505.                                           Schedule 2 (Form 1040), line 8 through 12 and 14 through 
                                                                               17z (see Exception 2, later). On line 10, enter the total of 
If you are self-employed, be sure to take into account 
                                                                               those taxes, subject to the following two exceptions.
the deduction for self-employment tax. Use the 2024 
                                                                                 Exception 1.       Include household employment taxes 
Self-Employment Tax and Deduction Worksheet for Lines 
                                                                               from Schedule 2 (Form 1040), line 9, on this line only if:
1 and 9 of the Estimated Tax Worksheet to figure the 
amount to subtract when figuring your expected AGI. This                       You will have federal income tax withheld from wages, 
                                                                               pensions, annuities, gambling winnings, or other income; 
worksheet will also give you the amount to enter on line 9 
                                                                               or
of your estimated tax worksheet.
                                                                               You would be required to make estimated tax payments 
Line 7. Credits.     See the 2023 Form 1040 or 1040-SR,                        (to avoid a penalty) even if you didn’t include household 
line 19, and Schedule 3 (Form 1040), lines 1 through 6z,                       employment taxes when figuring your estimated tax.
and the related instructions for the types of credits                            If you meet either of the above, include the total of your 
allowed.                                                                       household employment taxes on line 10.

Form 1040-ES (2024)                                                                                                                                                    5



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2024 Self-Employment Tax and Deduction Worksheet for
Lines 1 and 9 of the Estimated Tax Worksheet                                                                                       Keep for Your Records
1a.  Enter your expected income and profits subject to self-employment tax* . . . . . . . . . . . . .                          1a.  
  b. If you will have farm income and also receive social security retirement or disability 
     benefits, enter your expected Conservation Reserve Program payments that will be 
     included on Schedule F (Form 1040) or listed on Schedule K-1 (Form 1065)  . . . . . . . . .                               b.   
  2. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2.   
  3. Multiply line 2 by 92.35% (0.9235) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        3.   
  4. Multiply line 3 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.  
  5. Social security tax maximum income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            5.  $168,600
  6. Enter your expected wages (if subject to social security tax or the 6.2% portion of 
     tier 1 railroad retirement tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.   
  7. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.   
     Note. If line 7 is zero or less, enter -0- on line 9 and skip to line 10.
  8. Enter the smaller of line 3 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     8.   
  9. Multiply line 8 by 12.4% (0.124) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  9.  
10.  Add lines 4 and 9. Enter the result here and on line 9 of your 2024 Estimated Tax Worksheet . . . . . . . . . . . . . . . . . .                               10.
11.  Multiply line 10 by 50% (0.50). This is your expected deduction for self-employment tax on 
     Schedule 1 (Form 1040), line 15. Subtract this amount when figuring your expected AGI on 
     line 1 of your 2024 Estimated Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             11.
* Your net profit from self-employment is found on Schedule C (Form 1040), line 31; Schedule F (Form 1040), line 34; and Schedule K-1 (Form 1065), box 14, code A.

  Exception 2. Because the following taxes are not                            If you filed a joint return for 2023 but you will not file a 
required to be paid until the due date of your income tax                     joint return for 2024, first figure the tax both you and your 
(not including extensions), do not include them on line 10.                   spouse would have paid had you filed separate returns for 
Uncollected social security and Medicare or RRTA tax                        2023 using the same filing status as for 2024. Then 
on tips or group-term life insurance (Schedule 2, line 13),                   multiply the tax on the joint return by a fraction, the 
Recapture of federal mortgage subsidy (Schedule 2,                          numerator being the tax you would have paid had you filed 
line 17b),                                                                    a separate return, over the total tax you and your spouse 
Excise tax on excess golden parachute payments                              would have paid had you filed separate returns. Enter this 
(Schedule 2, line 17k),                                                       amount on line 12b.
Excise tax on insider stock compensation from an                            If you didn’t file a return for 2023 or your 2023 tax year 
expatriated corporation (Schedule 2, line 17m), and                           was less than 12 full months, don’t complete line 12b. 
Look-back interest under section 167(g) or 460(b)                           Instead, enter the amount from line 12a on line 12c.
(Schedule 2, line 17n).                                                         Figuring your 2023 tax.                            Use the following instructions 
  Additional Medicare Tax.  For information about the                         to figure your 2023 tax.
Additional Medicare Tax, see the Instructions for Form                          The tax shown on your 2023 Form 1040 or 1040-SR is 
8959.                                                                         the amount on Form 1040 or 1040-SR, line 24, reduced 
  Net Investment Income Tax (NIIT).     For information                       by:
about the Net Investment Income Tax, see the Instructions 
                                                                                1. Unreported social security and Medicare tax or 
for Form 8960.
                                                                              RRTA tax from Schedule 2 (Form 1040), lines 5 and 6;
  Repayment of first-time homebuyer credit.     You 
must repay the first-time homebuyer credit if you bought                        2. Any tax included on Schedule 2 (Form 1040), line 8, 
the home in 2008.                                                             on excess contributions to an IRA, Archer MSA, Coverdell 
                                                                              education savings account, health savings account, ABLE 
  For details about repaying the first-time homebuyer                         account, or on excess accumulations in qualified 
credit, see the Instructions for Form 5405.                                   retirement plans;
Line 12b. Prior year's tax. Enter the 2023 tax you figure                       3. Amounts on Schedule 2 (Form 1040) as listed 
according to the instructions in Figuring your 2023 tax                       under Exception 2, earlier; and
unless you meet one of the following exceptions.
                                                                                4. Any refundable credit amounts on Form 1040 or 
If the AGI shown on your 2023 return is more than                           1040-SR, lines 27, 28, and 29, Schedule 3 (Form 1040), 
$150,000 ($75,000 if married filing separately for 2024), 
                                                                              lines 9 and 12, and Schedule H lines 8e and 8f.
enter 110% of your 2023 tax as figured next.
  Note. This doesn’t apply to farmers or fishermen.
If you will file a joint return for 2024 but you didn’t file a 
joint return for 2023, add the tax shown on your 2023 
return to the tax shown on your spouse's 2023 return and 
enter the total on line 12b.

6                                                                                                                                                                  Form 1040-ES (2024)



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Page 7 of 7               Fileid: … ms/f1040es/2024/a/xml/cycle04/source                                                                                   16:04 - 8-Feb-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                   2024 Tax Rate Schedules
Caution. Don’t use these Tax Rate Schedules to figure your 2023 taxes. Use only to figure your 2024 estimated taxes.
Schedule X—Use if your 2024 filing status is                                                       Schedule Z—Use if your 2024 filing status is
Single                                                                                             Head of household
If line 3                                                                                          If line 3 
is:                              The tax is:                                                       is:                                       The tax is:
                                                                         of the                                                                                   of the
                But not                                                  amount                                            But not                                amount
 Over—          over—                                                    over—                           Over—             over—                                  over—
         $0    $11,600           -----------       +     10%                                 $0                  $0      $16,550               ----------- + 10%                 $0
    11,600     47,150            $1,160.00         +     12%                         11,600              16,550            63,100              $1,655.00   + 12%        16,550
    47,150     100,525             5,426.00        +     22%                         47,150              63,100          100,500                 7,241.00  + 22%        63,100
100,525        191,950           17,168.50         +     24%                       100,525             100,500           191,950               15,469.00   + 24%        100,500
191,950        243,725           39,110.50         +     32%                       191,950             191,950           243,700               37,417.00   + 32%        191,950
243,725        609,350           55,678.50         +     35%                       243,725             243,700           609,350               53,977.00   + 35%        243,700
609,350        -----------     183,647.25          +     37%                       609,350             609,350           -----------         181,954.50    + 37%        609,350
Schedule Y-1— Use if your 2024 filing status is                                                    Schedule Y-2—Use if your 2024 filing status is
Married filing jointly or Qualifying surviving spouse                                              Married filing separately
If line 3                        The tax is:                                                       If line 3                                 The tax is:
is:                                                                                                is:
                                                                         of the                                                                                   of the
               But not                                                   amount                                            But not                                amount
    Over—        over—                                                   over—                           Over—             over—                                  over—
         $0    $23,200           -----------       +     10%                                 $0                  $0       $11,600                --------- + 10%                 $0
    23,200     94,300            $2,320.00         +     12%                         23,200              11,600            47,150              $1,160.00   + 12%        11,600
    94,300     201,050           10,852.00         +     22%                         94,300              47,150          100,525                 5,426.00  + 22%        47,150
201,050        383,900           34,337.00         +     24%                       201,050             100,525           191,950               17,168.50   + 24%        100,525
383,900        487,450           78,221.00         +     32%                       383,900             191,950           243,725               39,110.50   + 32%        191,950
487,450        731,200         111,357.00          +     35%                       487,450             243,725           365,600               55,678.50   + 35%        243,725
731,200         ---------      196,669.50          +     37%                       731,200             365,600           -----------           98,334.75   + 37%        365,600

2024 Estimated Tax Worksheet for Filers of Form 1040-SS                                                                                                    Keep for Your Records
1.  Complete lines 1 through 10 of the 2024 Self-Employment Tax and Deduction Worksheet and enter the amount from 
    line 10  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        1.             
2.  Household employment taxes and the Additional Medicare Tax .                     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          2.             
3.  Add lines 1 and 2    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          3.
4.  Bona fide residents of Puerto Rico only, enter the amount of your additional child tax credit (if any)                       . . . . . . . . . . . .          4.             
5.  Subtract line 4 from line 3. If less than the sum of $1,000 and household employment taxes, no payment is 
    required   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        5.             
6a. Multiple line 5 by 90% (66  / % for farmers and fishermen) .2 3            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   6a.    
b.  Enter the tax amount from your 2023 tax return (the amount from Form 1040-SS, line 6 minus the sum of Form 
    1040-SS, lines 8 through 11b)        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   6b.    
c.  Enter the smaller of line 6a or 6b (minus the expected amount of Additional Medicare Tax withholding). This is the 
    annual payment you must make .           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          6c.
Caution: Generally, if you do not prepay at least the amount shown on line 6c, you may owe a penalty for not paying enough 
estimated tax. To avoid a penalty, make sure your estimate on line 1 is as accurate as possible. If you are not sure of the 
amount of estimated tax, and line 6a is smaller than line 6b, it would be convenient for you to pay an amount of at least the 
amount shown on line 6b. Even if you pay the required annual payment, you may still owe tax when you file your return. If you 
prefer, you can pay the amount shown on line 1. For details, see chapter 2 of Pub. 505.
7.  Amount of the installments. If the first payment you are required to make is due April 15, 2024, enter ¼ of line 6c 
    (minus any 2023 overpayment that you are applying to this installment) here, and on your estimated tax payment 
    voucher(s) if you are paying by check or money order. (Even when you are not required to make the payment due on 
    April 15, 2024, your economic situation might change in a way that you might need to present a payment voucher and 
    make a payment in the future. See Annualized Income Installment Method in chapter 2 of Pub. 505, for 
    more information.) .   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          7.

Form 1040-ES (2024)                                                                                                                                                              7



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2024 Estimated Tax Worksheet                                                                            Keep for Your Records
1   Adjusted gross income you expect in 2024 (see instructions) .    .      . . .  .  . .  .  .    . .  . .     1
2a  Deductions   .  .    . .   . . .    . . .  .     . .    . . .  . .      . . .  .  . .  .  .    . .  . .     2a
    • If you plan to itemize deductions, enter the estimated total of your itemized deductions.
    • If you don’t plan to itemize deductions, enter your standard deduction.
b   If you can take the qualified business income deduction, enter the estimated amount of the deduction        2b
c   Add lines 2a and 2b    .   . . .    . . .  .     . .    . . .  . .      . . .  .  . .  .  .    . .  . .     2c
3   Subtract line 2c from line 1 . .    . . .  .     . .    . . .  . .      . . .  .  . .  .  .    . .  . .     3
4   Tax. Figure your tax on the amount on line 3 by using the 2024 Tax Rate Schedules  .
    Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign 
    earned income or housing, see Worksheets 2-5 and 2-6 in Pub. 505 to figure the tax     .  .    . .  . .     4
5   Alternative minimum tax from Form 6251  .        . .    . . .  . .      . . .  .  . .  .  .    . .  . .     5
6   Add lines 4 and 5. Add to this amount any other taxes you expect to include in the total on Form 1040 
    or 1040-SR, line 16 .  .   . . .    . . .  .     . .    . . .  . .      . . .  .  . .  .     . . .  . .     6
7   Credits (see instructions). Do not include any income tax withholding on this line .   .     . . .  . .     7
8   Subtract line 7 from line 6. If zero or less, enter -0- . . .  . .      . . .  .  . .  .  .    . .  . .     8
9   Self-employment tax (see instructions)  .  .     . .    . . .  . .      . . .  .  . .  .  .    . .  . .     9
10  Other taxes (see instructions) .    . . .  .     . .    . . .  . .      . . .  .  . .  .  .    . .  . .     10
11a Add lines 8 through 10     . . .    . . .  .     . .    . . .  . .      . . .  .  . .  .  .    . .  . .     11a
b   Earned income credit, additional child tax credit, fuel tax credit, net premium tax credit, refundable
    American opportunity credit, and section 1341 credit      . .  . .      . . .  .  . .  .  .    . .  . .     11b
c   Total 2024 estimated tax. Subtract line 11b from line 11a. If zero or less, enter -0-  .     . . .  . .     11c

12a Multiply line 11c by 90% (662/3% for farmers and fishermen) .    .      . . .  .    12a
b   Required annual payment based on prior year’s tax (see instructions) .      .  .    12b
c   Required annual payment to avoid a penalty. Enter the smaller of line 12a or 12b .           . . .  . .     12c
    Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) 
    at least the amount on line 12c, you may owe a penalty for not paying enough estimated tax.    To avoid
    a penalty, make sure your estimate on line 11c is as accurate as possible. Even if you pay   the required
    annual payment, you may still owe tax when you file your return. If you prefer, you can pay the amount 
    shown on line 11c. For details, see chapter 2 of Pub. 505.
13  Income tax withheld and estimated to be withheld during 2024 (including income tax withholding on
    pensions, annuities, certain deferred income, and Additional Medicare Tax withholding) .       . .  . .     13

14a Subtract line 13 from line 12c .    . . .  .     . .    . . .  . .      . . .  .    14a
    Is the result zero or less?
       Yes. Stop here. You are not required to make estimated tax    payments.
       No. Go to line 14b.
b   Subtract line 13 from line 11c .    . . .  .     . .    . . .  . .      . . .  .    14b
    Is the result less than $1,000?
       Yes. Stop here. You are not required to make estimated tax payments.
       No. Go to line 15 to figure your required payment.
15  If the first payment you are required to make is due April 15, 2024, enter ¼ of line 14a (minus any
    2023 overpayment that you are applying to this installment) here, and on your estimated tax payment 
    voucher(s) if you are paying by check or money order  .     .  . .      . . .  .  . .  .     . . .  . .     15

Form 1040-ES (2024)                                             -8-



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Record of Estimated Tax Payments (Farmers, fishermen, and fiscal                                                                
year taxpayers, see Payment Due Dates.)                                                                                Keep for Your Records

                                                                         (c) Check or 
                       Payment       (a) Amount       (b) Date       money order number, or        (d) Amount paid     (e) 2023        (f) Total amount 
                       due 
        Payment number date              due          paid             credit or debit card        (do not include     overpayment     paid and credited 
                                                                       confirmation number        any convenience fee) credit applied  (add (d) and (e) )  

1                      4/15/2024

2                      6/17/2024

3                      9/16/2024

4                      1/15/2025*

Total                  . .  .    . . .   .    . . . . .   .    . . . . . .    .     .  .    . .   
*You do not have to make this payment if you file your 2024 tax return by January 31, 2025, and pay the entire balance due with your return.

Privacy Act and Paperwork Reduction Act Notice. We ask for this                     We may disclose it to cities, states, the District of Columbia, and U.S. 
information to carry out the tax laws of the United States. We need it to           commonwealths or territories to carry out their tax laws. We may also 
figure and collect the right amount of tax. Our legal right to ask for this         disclose this information to other countries under a tax treaty, to federal 
information is Internal Revenue Code section 6654, which requires that              and state agencies to enforce federal nontax criminal laws, or to federal 
you pay your taxes in a specified manner to avoid being penalized.                  law enforcement and intelligence agencies to combat terrorism.
Additionally, sections 6001, 6011, and 6012(a) and their regulations                   If you do not file a return, do not give the information asked for, or 
require you to file a return or statement for any tax for which you are             give fraudulent information, you may be charged penalties and be 
liable; section 6109 requires you to provide your identifying number.               subject to criminal prosecution.
Failure to provide this information, or providing false or fraudulent 
information, may subject you to penalties.                                             Please keep this notice with your records. It may help you if we ask 
                                                                                    you for other information. If you have any questions about the rules for 
You are not required to provide the information requested on a form                 filing and giving information, please call or visit any Internal Revenue 
that is subject to the Paperwork Reduction Act unless the form displays             Service office.
a valid OMB control number. Books or records relating to a form or its 
instructions must be retained as long as their contents may become                     The average time and expenses required to complete and file this 
material in the administration of any Internal Revenue law. Generally, tax          form will vary depending on individual circumstances. For the estimated 
returns and return information are confidential, as stated in Code section          averages, see the instructions for your income tax return.
6103.                                                                                  If you have suggestions for making this package simpler, we would be 
We may disclose the information to the Department of Justice for civil              happy to hear from you. See the instructions for your income tax return. 
and criminal litigation and to other federal agencies, as provided by law.  

                                                                              -9-                                               Form 1040-ES (2024)



- 10 -

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                                  Need to make a payment?

        Save time by paying online. Paying 

                                  online is convenient and secure.

     The IRS offers easy ways to electronically pay your taxes.

                                  Use Your                                         Pay by                                      Pay by 
        Online Account                                                   Bank Account                                                 Card 
                                  (no fees)                                        (no fees)                             (processing fees apply)

• Go to www.irs.gov/Account to login                                 • Use Direct Pay online to make an        • Pay online or by phone.
and make a payment.                                                  individual tax payment from your 
                                                                     checking or savings account without       • When e-filing pay through tax 
• Make a tax payment online directly                                 registration.                                       preparation software.
from your checking or savings account.
                                                                     • Register for the Electronic Federal Tax • Processing fees go to a payment 
• View your balance, payment plan                                    Payment System (EFTPS) to make                      processor and limits apply. The IRS 
details and options, digital copies of                               one-time or recurring payments from                 does not receive any fees.
certain notices, and more.                                           your checking or savings account.
                                                                     • When you e-file with tax software or a 
                                                                     tax professional, you can schedule an 
                                                                     electronic funds withdrawal (EFW).

                                            Go to www.irs.gov/Payments for more details or to make a payment.

                                                                         Separate here.

                                  1040-ES                                                                                Payment 
              Form                Department of the Treasury                                                                                  OMB No. 1545-0074
                                  Internal Revenue Service   2024 Estimated Tax                                          Voucher      4
              File only if you are making a payment of estimated tax by check or money order. Mail this                  Calendar year—Due Jan. 15, 2025
              voucher with your check or money order payable to “United States Treasury.” Write your                     Amount of estimated tax you are paying  
              social security number and “2024 Form 1040-ES” on your check or money order. Do not send                   by check or  
              cash. Enclose, but do not staple or attach, your payment with this voucher.                                money order.
                                  Your first name and middle initial                   Your last name                          Your social security number

Pay online at                     If joint payment, complete for spouse
www.irs.gov/                      Spouse’s first name and middle initial               Spouse’s last name                      Spouse’s social security number
etpay
Simple.                           Address (number, street, and apt. no.)
Fast. 
Secure.              Print or type
                                  City, town, or post office. If you have a foreign address, also complete spaces below. State                ZIP code

                                  Foreign country name                                 Foreign province/county                 Foreign postal code

              For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.                                       Form 1040-ES (2024)
                                                                                   -10-



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                                  1040-ES                                                                                Payment 
              Form                Department of the Treasury                                                                            OMB No. 1545-0074
                                  Internal Revenue Service   2024 Estimated Tax                                          Voucher      3
              File only if you are making a payment of estimated tax by check or money order. Mail this                  Calendar year—Due Sept. 16, 2024
              voucher with your check or money order payable to “United States Treasury.” Write your                     Amount of estimated tax you are paying 
              social security number and “2024 Form 1040-ES” on your check or money order. Do not send                   by check or  
              cash. Enclose, but do not staple or attach, your payment with this voucher.                                money order.
                                  Your first name and middle initial         Your last name                                    Your social security number

Pay online at                     If joint payment, complete for spouse
www.irs.gov/                      Spouse’s first name and middle initial     Spouse’s last name                                Spouse’s social security number
etpay
Simple.                           Address (number, street, and apt. no.)
Fast. 
Secure.              Print or type
                                  City, town, or post office. If you have a foreign address, also complete spaces below. State          ZIP code

                                  Foreign country name                       Foreign province/county                           Foreign postal code

              For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

                                                                         Separate here.

                                  1040-ES                                                                                Payment 
              Form                Department of the Treasury                                                                            OMB No. 1545-0074
                                  Internal Revenue Service   2024 Estimated Tax                                          Voucher      2
              File only if you are making a payment of estimated tax by check or money order. Mail this                  Calendar year—Due June 17, 2024
              voucher with your check or money order payable to “United States Treasury.” Write your                     Amount of estimated tax you are paying 
              social security number and “2024 Form 1040-ES” on your check or money order. Do not send                   by check or  
              cash. Enclose, but do not staple or attach, your payment with this voucher.                                money order.
                                  Your first name and middle initial         Your last name                                    Your social security number

Pay online at                     If joint payment, complete for spouse
www.irs.gov/                      Spouse’s first name and middle initial     Spouse’s last name                                Spouse’s social security number
etpay
Simple.                           Address (number, street, and apt. no.)
Fast. 
Secure.              Print or type
                                  City, town, or post office. If you have a foreign address, also complete spaces below. State          ZIP code

                                  Foreign country name                       Foreign province/county                           Foreign postal code

              For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

                                                                         Separate here.

                                  1040-ES                                                                                Payment 
              Form                Department of the Treasury                                                             Voucher      1 OMB No. 1545-0074
                                  Internal Revenue Service   2024 Estimated Tax
              File only if you are making a payment of estimated tax by check or money order. Mail this                  Calendar year—Due April 15, 2024
              voucher with your check or money order payable to “United States Treasury.” Write your                     Amount of estimated tax you are paying 
              social security number and “2024 Form 1040-ES” on your check or money order. Do not send                   by check or  
              cash. Enclose, but do not staple or attach, your payment with this voucher.                                money order.
                                  Your first name and middle initial         Your last name                                    Your social security number

Pay online at                     If joint payment, complete for spouse
www.irs.gov/                      Spouse’s first name and middle initial     Spouse’s last name                                Spouse’s social security number
etpay
Simple.                           Address (number, street, and apt. no.)
Fast. 
Secure.              Print or type
                                  City, town, or post office. If you have a foreign address, also complete spaces below. State          ZIP code

                                  Foreign country name                       Foreign province/county                           Foreign postal code

              For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.                                      Form 1040-ES (2024)
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