2018 Department of the Treasury

Internal Revenue Service

Form 1040-ES
Estimated Tax for Individuals

Purpose of This Package Farmers and fishermen. If at least two-thirds of your

Use Form 1040-ES to figure and pay your estimated tax gross income for 2017 or 2018 is from farming or fishing,
for 2018. substitute 662 3% for 90% in (2a) under General Rule.

Estimated tax is the method used to pay tax on income Household employers. When estimating the tax on your
that isn’t subject to withholding (for example, earnings 2018 tax return, include your household employment
from self-employment, interest, dividends, rents, alimony, taxes if either of the following applies.
etc.). In addition, if you don’t elect voluntary withholding, You will have federal income tax withheld from wages,
you should make estimated tax payments on other pensions, annuities, gambling winnings, or other income.
taxable income, such as unemployment compensation You would be required to make estimated tax payments
and the taxable part of your social security benefits. 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
Form 8822, Change of Address, to update your record. Higher income taxpayers. If your adjusted gross
income (AGI) for 2017 was more than $150,000 ($75,000
Future developments. For the latest information about if your filing status for 2018 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
Payments avoid having to make estimated tax payments on your
The estimated tax rules apply to: other income by asking your employer to take more tax
U.S. citizens and resident aliens; out of your earnings. To do this, file a new Form W-4,
Residents of Puerto Rico, the U.S. Virgin Islands, Employee's Withholding Allowance Certificate, with your
Guam, the Commonwealth of the Northern Mariana employer.
Islands, and American Samoa; and Generally, if you receive a pension or annuity you can
Nonresident aliens (use Form 1040-ES (NR)). use Form W-4P, Withholding Certificate for Pension or
Annuity Payments, to start or change your withholding
General Rule from these payments.
In most cases, you must pay estimated tax for 2018 if both
of the following apply. You also can choose to have federal income tax
withheld from certain government payments. For details,
1. You expect to owe at least $1,000 in tax for 2018,
see Form W-4V, Voluntary Withholding Request.
after subtracting your withholding and refundable credits.
2. You expect your withholding and refundable credits You can use the IRS Withholding Calculator at
to be less than the smaller of: TIP IRS.gov/W4App to determine whether you need
to have your withholding increased or decreased.
a. 90% of the tax to be shown on your 2018 tax return,
or
Additional Information You May Need
b. 100% of the tax shown on your 2017 tax return.
You can find most of the information you will need in Pub.
Your 2017 tax return must cover all 12 months.
505, Tax Withholding and Estimated Tax, and in the
Note. These percentages may be different if you are a instructions for the 2017 Form 1040, Form 1040A, or
farmer, fisherman, or higher income taxpayer. See Form 1040EZ.
Special Rules, later. For details on how to get forms and publications, see
Exception. You don’t have to pay estimated tax for 2018 the 2017 Instructions for Form 1040, Form 1040A, or
if you were a U.S. citizen or resident alien for all of 2017 Form 1040EZ.
and you had no tax liability for the full 12-month 2017 tax
year. You had no tax liability for 2017 if your total tax was
What's New
zero or you didn’t have to file an income tax return. In figuring your 2018 estimated tax, be sure to consider
the following.
Special Rules Change in tax rates. For 2018, most tax rates have
There are special rules for farmers, fishermen, certain been reduced. The 2018 tax rates are 10%, 12%, 22%,
household employers, and certain higher income 24%, 32%, 35% and 37%.
taxpayers.

Feb 28, 2018 Cat. No. 11340T

Deduction for personal exemptions suspended. For type of trade or business, the taxpayer’s taxable income,
2018, you can’t claim a personal exemption deduction for the amount of W-2 wages paid with respect to the
yourself, your spouse, or your dependents. qualified trade or business, and the unadjusted basis of
qualified property held by the trade or business. The
Child tax credit and additional child tax credit. For deduction can be taken in addition to the standard or
2018, the credit amount for the child tax credit is itemized deductions. For more information, see code
increased to up to $2,000 per qualifying child. The amount section 199A.
of the credit that is refundable as the additional child tax
credit is increased to up to $1,400. In addition, the Alternative minimum tax (AMT) exemption amount
maximum income threshold at which the credit begins to increased. The AMT exemption amount is increased to
phase out is increased to $200,000 ($400,000 if married $70,300 ($109,400 if married filing jointly or qualifying
filing jointly). widow(er); $54,700 if married filing separately).
Credit for other dependents. A new credit of up to Moving expenses no longer deductible. For 2018, you
$500 is available for each of your dependents that is not a can no longer deduct your moving expenses unless you
qualifying child. In addition, the maximum income are a member of the Armed Forces on active duty.
threshold at which the credit begins to phase out is Standard deduction amount increased. For 2018, the
increased to $200,000 ($400,000 if married filing jointly). standard deduction amount has been increased for all
Social security number (SSN) required for child tax filers. If you don't itemize your deductions, you can take
credit. Your child must have an SSN issued before the the 2018 standard deduction listed in the following chart
due date of your 2018 return (including extensions) to be for your filing status.
claimed as a qualifying child for the child tax credit or
additional child tax credit. If your dependent child has an THEN your standard
ITIN, but not an SSN, issued before the due date of your IF your 2018 filing status is... deduction is...
2018 return (including extensions), you may be able to Married filing jointly or
claim the new credit for other dependents for that child. $24,000
Qualifying widow(er)
Unearned income of children. For 2018, the tax rates Head of household $18,000
and brackets for the unearned income of children have Single or Married filing separately $12,000
changed. The new tax rates applicable to unearned
income in excess of $2,550 are 24%, 35% and 37%.
Changes to itemized deductions. For 2018, the However, if you can be claimed as a dependent on
following changes have been made to itemized another person's 2018 return, your standard deduction is
deductions that can be claimed on Schedule A. the greater of:
Your itemized deductions are no longer limited if your $1,050, or
AGI is over a certain amount. Your earned income plus $350 (up to the standard
You can deduct the part of your medical and dental deduction amount).
expenses that is more than 7.5% of your AGI. Your standard deduction is increased by the following
Your deduction of state and local income, sales, and amount if, at the end of 2018, you are:
property taxes is limited to a combined, total deduction of An unmarried individual (single or head of household)
$10,000 ($5,000 if married filing separately). and are:
You can no longer deduct job related expenses or other
miscellaneous itemized deductions that were subject to 65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . . $1,600
the 2% of AGI floor. You may still deduct certain other 65 or older and blind . . . . . . . . . . . . . . . . . . . . . . . $3,200
items on Schedule A, such as gambling losses.
For indebtedness incurred after December 15, 2017,
the deduction for home mortgage interest is limited to A married individual (filing jointly or separately) or a
interest on up to $750,000 of home acquisition qualifying widow(er) and are:
indebtedness. This new limit doesn’t apply if you had a
binding contract to close on a home after December 15, 65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . . $1,300
2017 and closed on or before April 1, 2018 and the prior 65 or older and blind . . . . . . . . . . . . . . . . . . . . . . . $2,600
limit would apply. Both spouses 65 or older . . . . . . . . . . . . . . . . . . . . $2,600*
You can no longer deduct interest on home equity Both spouses 65 or older and blind . . . . . . . . . . . . . . $5,200*
indebtedness, which means indebtedness not incurred for *Only if married filing jointly. If married filing separately, these
the purpose of buying, building, or substantially improving amounts do not apply.
the qualified residence secured by the indebtedness.
The limit on charitable contributions of cash has
increased to 60% of your AGI. Your standard deduction is zero if (a) your spouse
! itemizes on a separate return, or (b) you were a
Code section 199A. For taxable years beginning after CAUTION dual-status alien and you do not elect to be taxed
December 31, 2017, taxpayers other than corporations as a resident alien for 2018.
are entitled to a deduction of up to 20% of their qualified
business income from a qualified trade or business. The Social security tax. For 2018, the maximum amount of
deduction is subject to multiple limitations based on the earned income (wages and net earnings from

-2- Form 1040-ES (2018)

self-employment) subject to the social security tax is or other similar formal relationships that aren’t marriages
$128,400. under state law cannot make joint estimated tax
payments. These individuals can take credit only for the
Adoption credit or exclusion. For 2018, the maximum
estimated tax payments that he or she made.
adoption credit or exclusion for employer-provided
adoption benefits has increased to $13,810. In order to Payment Due Dates
claim either the credit or exclusion, your modified adjusted
You can pay all of your estimated tax by April 17, 2018, or
gross income must be less than $247,140.
in four equal amounts by the dates shown below.
Reminders 1st payment . . . . . . . . . . . . . . . . . April 17, 2018
Individual taxpayer identification number (ITIN) re- 2nd payment . . . . . . . . . . . . . . . . June 15, 2018
newal. If you were assigned an ITIN before January 1, 3rd payment . . . . . . . . . . . . . . . . . Sept. 17, 2018
2013, or if you have an ITIN that you haven’t included on a 4th payment . . . . . . . . . . . . . . . . . Jan. 15, 2019*
tax return in the last three consecutive years, you may * You don’t have to make the payment due January 15,
need to renew it. For more information, see the 2019, if you file your 2018 tax return by January 31, 2019,
instructions for Form W-7. and pay the entire balance due with your return.
Health care coverage. When you file your 2018 tax
return in 2019, you will need to either (1) indicate on your
return that you and your family had health care coverage If you mail your payment and it is postmarked by the
throughout 2018, (2) claim an exemption from the health due date, the date of the U.S. postmark is considered the
care coverage requirement for some or all of 2018, or (3) date of payment. If your payments are late or you didn’t
make a payment if you don’t have coverage or an pay enough, you may be charged a penalty for
exemption(s) for all 12 months of 2018. See Form 8965 underpaying your tax. See When a Penalty Is Applied,
and its instructions for more information. later.
Advance payments of the premium tax credit. If you You can make more than four estimated tax
buy health care insurance through the Health Insurance TIP payments. To do so, make a copy of one of your
Marketplace, you may be eligible for advance payments unused estimated tax payment vouchers, fill it in,
of the premium tax credit to help pay for your insurance and mail it with your payment. If you make more than four
coverage. Receiving too little or too much in advance will payments, to avoid a penalty, make sure the total of the
affect your refund or balance due. Promptly report amounts you pay during a payment period is at least as
changes in your income or family size to your much as the amount required to be paid by the due date
Marketplace. See Form 8962 and its instructions for more for that period. For other payment methods, see How To
information. Pay Estimated Tax, later.

How To Figure Your Estimated Tax No income subject to estimated tax during first pay-
You will need: ment period. If, after March 31, 2018, you have a large
The 2018 Estimated Tax Worksheet, change in income, deductions, additional taxes, or credits
The Instructions for the 2018 Estimated Tax Worksheet, that requires you to start making estimated tax payments,
The 2018 Tax Rate Schedules, and you should figure the amount of your estimated tax
Your 2017 tax return and instructions to use as a guide payments by using the annualized income installment
to figuring your income, deductions, and credits (but be method, explained in chapter 2 of Pub. 505. If you use the
sure to consider the items listed under What's New, annualized income installment method, file Form 2210,
earlier). Underpayment of Estimated Tax by Individuals, Estates,
and Trusts, including Schedule AI, with your 2018 tax
Matching estimated tax payments to income. If you return even if no penalty is owed.
receive your income unevenly throughout the year (for
example, because you operate your business on a Farmers and fishermen. If at least two-thirds of your
seasonal basis or you have a large capital gain late in the gross income for 2017 or 2018 is from farming or fishing,
year), you may be able to lower or eliminate the amount of you can do one of the following.
your required estimated tax payment for one or more Pay all of your estimated tax by January 15, 2019.
periods by using the annualized income installment File your 2018 Form 1040 by March 1, 2019, and pay
method. See chapter 2 of Pub. 505 for details. the total tax due. In this case, 2018 estimated tax
payments aren’t required to avoid a penalty.
Changing your estimated tax. To amend or correct
your estimated tax, see How To Amend Estimated Tax Fiscal year taxpayers. You are on a fiscal year if your
Payments, later. 12-month tax period ends on any day except December
31. Due dates for fiscal year taxpayers are the 15th day of
You can’t make joint estimated tax payments if the 4th, 6th, and 9th months of your current fiscal year and
! you or your spouse is a nonresident alien, you are the 1st month of the following fiscal year. If any payment
CAUTION separated under a decree of divorce or separate
date falls on a Saturday, Sunday, or legal holiday, use the
maintenance, or you and your spouse have different tax next business day. See Pub. 509 for a list of all legal
years. holidays.
Additionally, individuals of the same sex and opposite sex
who are in registered domestic partnerships, civil unions,

Form 1040-ES (2018) -3-

Name Change immediate notification of whether your agreement has
been approved. A user fee is charged.
If you changed your name because of marriage, divorce, IRS2Go is the mobile application of the IRS; you can
etc., and you made estimated tax payments using your access Direct Pay or Pay By Card by downloading the
former name, attach a statement to the front of your 2018 application.
paper tax return. On the statement, show all of the
estimated tax payments you (and your spouse, if filing Pay by Phone
jointly) made for 2018 and the name(s) and SSN(s) under Paying by phone is another safe and secure method of
which you made the payments. paying electronically. Use one of the following methods
Be sure to report the change to your local Social (1) call one of the debit or credit card service providers or
Security Administration office before filing your 2018 tax (2) the Electronic Federal Tax Payment System (EFTPS).
return. This prevents delays in processing your return and Debit or credit card. Call one of our service providers.
issuing refunds. It also safeguards your future social Each charges a fee that varies by provider, card type, and
security benefits. For more details, call the Social Security payment amount.
Administration at 1-800-772-1213 (TTY/TDD
1-800-325-0778). Official Payments
1-888-UPAY-TAXTM (1-888-872-9829)
How To Amend Estimated Tax www.officialpayments.com
Payments
Link2Gov Corporation
To change or amend your estimated tax payments,
refigure your total estimated tax payments due (see the 1-888-PAY-1040TM (1-888-729-1040)
2018 Estimated Tax Worksheet). Then, to figure the www.PAY1040.com
payment due for each remaining payment period, see
Amended estimated tax in chapter 2 of Pub. 505. If an WorldPay US, Inc.
estimated tax payment for a previous period is less than 1-844-729-8298 (1-844-PAY-TAX-8TM)
one-fourth of your amended estimated tax, you may owe a www.payUSAtax.com
penalty when you file your return.
EFTPS. To use EFTPS, you must be enrolled either
When a Penalty Is Applied online or have an enrollment form mailed to you. To make
In some cases, you may owe a penalty when you file your a payment using EFTPS, call 1-800-555-4477 (English) or
return. The penalty is imposed on each underpayment for 1-800-244-4829 (Español). People who are deaf, hard of
the number of days it remains unpaid. A penalty may be hearing, or have a speech disability and who have access
applied if you didn’t pay enough estimated tax for the year to TTY/TDD equipment can call 1-800-733-4829. For
or you didn’t make the payments on time or in the required more information about EFTPS, go to IRS.gov/Payments
amount. A penalty may apply even if you have an or www.EFTPS.gov.
overpayment on your tax return.
Mobile Device
The penalty may be waived under certain conditions.
See chapter 4 of Pub. 505 for details. To pay through your mobile device, download the IRS2Go
app.
How To Pay Estimated Tax
Pay by Cash
Pay Online
Cash is an in-person payment option for individuals
IRS offers an electronic payment option that is right for provided through retail partners with a maximum of
you. Paying online is convenient and secure and helps $1,000 per day per transaction. To make a cash payment,
make sure we get your payments on time. To pay your you must first be registered online at
taxes online or for more information, go to IRS.gov/ www.officialpayments.com/fed, our Official Payment
Payments. You can pay using any of the following provider.
methods.
IRS Direct Pay for online transfers directly from your Pay by Check or Money Order Using the
checking or savings account at no cost to you, go to Estimated Tax Payment Voucher
IRS.gov/Payments.
Pay by Card. To pay by debit or credit card, go to Before submitting a payment through the mail using the
IRS.gov/Payments. A convenience fee is charged by estimated tax payment voucher, please consider
these service providers. alternative methods. One of our safe, quick and easy
Electronic Fund Withdrawal (EFW) is an integrated electronic payment options might be right for you.
e-file/e-pay option offered when filing your federal taxes If you choose to mail in your payment, there is a
electronically using tax preparation software, through a separate estimated tax payment voucher for each due
tax professional, or the IRS at IRS.gov/Payments. date. The due date is shown in the upper right corner.
Online Payment Agreement. If you can’t pay in full by Complete and send in the voucher only if you are making
the due date of your tax return, you can apply for an online a payment by check or money order. If you and your
monthly installment agreement at IRS.gov/Payments. spouse plan to file separate returns, file separate
Once you complete the online process, you will receive vouchers instead of a joint voucher.

-4- Form 1040-ES (2018)

 To complete the voucher, do the following. Enter “2018 Form 1040-ES” and your SSN on your
Print or type your name, address, and SSN in the space check or money order. If you are filing a joint estimated tax
provided on the estimated tax payment voucher. If you payment voucher, enter the SSN that you will show first on
have an IRS Individual Taxpayer Identification Number your joint return.
(ITIN), enter it wherever your SSN is requested. If filing a Enclose, but don’t staple or attach, your payment with
joint voucher, also enter your spouse's name and SSN. the estimated tax payment voucher.
List the names and SSNs in the same order on the joint No checks of $100 million or more accepted. The
voucher as you will list them on your joint return. IRS can’t accept a single check (including a cashier’s
Enter in the box provided on the estimated tax payment check) for amounts of $100,000,000 ($100 million) or
voucher only the amount you are sending in by check or more. If you are sending $100 million or more by check,
money order. When making payments of estimated tax, you will need to spread the payment over 2 or more
be sure to take into account any 2017 overpayment that checks with each check made out for an amount less than
you choose to credit against your 2018 tax, but don’t $100 million. This limit doesn’t apply to other methods of
include the overpayment amount in this box. payment (such as electronic payments). Please consider
Make your check or money order payable to “United a method of payment other than check if the amount of the
States Treasury.” Don’t send cash. To help process your payment is over $100 million.
payment accurately, enter the amount on the right side of
the check like this: $ XXX.XX. Don’t use dashes or lines
(for example, don’t enter “$ XXX—” or “$ XXX xx 100”).

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 Alabama, Georgia, Kentucky, New Internal Revenue Service
shown below for the place where you live. Do not mail your tax return to this address or Jersey, North Carolina, South P.O. Box 931100
send an estimated tax payment without a payment voucher. Also, do not mail your Carolina, Tennessee, Virginia Louisville, KY 40293-1100
estimated tax payments to the address shown in the Form 1040 or 1040A 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 Connecticut, Delaware, District of Internal Revenue Service
include the box number in the address. Also, note that only the U.S. Postal Service can Columbia, Maine, Maryland, P.O. Box 37007
deliver to P.O. boxes. Therefore, you cannot use a private delivery service to make Massachusetts, Missouri, New Hartford, CT 06176-7007
estimated tax payments required to be sent to a P.O. box. Hampshire, New York, Pennsylvania,
Rhode Island, Vermont, West Virginia
IF you live in . . . THEN send it to “Internal Revenue A foreign country, American Samoa, Internal Revenue Service
Service” at . . . or Puerto Rico, (or are excluding P.O. Box 1300
income under Internal Revenue Charlotte, NC 28201-1300
Code 933) or use an APO or FPO USA
address, or file Form 2555,
2555-EZ, or 4563, or are a
dual-status alien or nonpermanent
resident of Guam or the U.S. Virgin
Islands
Florida, Louisiana, Mississippi, Texas Internal Revenue Service Guam: Department of
P.O. Box 1300 Bona fide residents* Revenue and Taxation
Charlotte, NC 28201-1300 Government of Guam
P.O. Box 23607
GMF, GU 96921
Alaska, Arizona, California, Colorado, Internal Revenue Service U.S. Virgin Islands: Virgin Islands Bureau
Hawaii, Idaho, Nevada, New Mexico, P.O. Box 510000 Bona fide residents* of Internal Revenue
Oregon, Utah, Washington, Wyoming San Francisco, CA 94151-5100 6115 Estate Smith Bay
Suite 225
Arkansas, Illinois, Indiana, Iowa, Internal Revenue Service
St. Thomas, VI 00802
Kansas, Michigan, Minnesota, P.O. Box 802502
Montana, Nebraska, North Dakota, Cincinnati, OH 45280-2502
Ohio, Oklahoma, South Dakota,
Wisconsin
*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 2018 Estimated If you are self-employed, be sure to take into account
the deduction for self-employment tax. Use the 2018
Tax Worksheet Self-Employment Tax and Deduction Worksheet for Lines
1 and 9 of the Estimated Tax Worksheet to figure the
Line 1. Adjusted gross income. When figuring the
amount to subtract when figuring your expected AGI. This
adjusted gross income you expect in 2018, be sure to
worksheet also will give you the amount to enter on line 9
consider the items listed under What’s New, earlier. For
of your estimated tax worksheet.
more details on figuring your AGI, see Expected
AGI—Line 1 in chapter 2 of Pub. 505.

Form 1040-ES (2018) -5-

Line 7. Credits. See the 2017 Form 1040, lines 48 If you filed a joint return for 2017 but you will not file a
through 54, or Form 1040A, lines 31 through 35, and the joint return for 2018, see General Rule in chapter 4 of Pub.
related instructions for the types of credits allowed. 505 to figure your share of the 2017 tax to enter on
line 12b.
Line 9. Self-employment tax. If you and your spouse If you didn’t file a return for 2017 or your 2017 tax year
make joint estimated tax payments and both of you have was less than 12 full months, don’t complete line 12b.
self-employment income, figure the self-employment tax Instead, enter the amount from line 12a on line 12c.
for each of you separately. Enter the total on line 9. When Figuring your 2017 tax. Use the following instructions
estimating your 2018 net earnings from self-employment, to figure your 2017 tax.
be sure to use only 92.35% (0.9235) of your total net profit
from self-employment. 1. Form 1040—The tax shown on your 2017 Form
1040 is the amount on line 63 reduced by:
Line 10. Other taxes. Use the instructions for the 2017
a. Unreported social security and Medicare tax or
Form 1040 to determine if you expect to owe, for 2018,
RRTA tax from Form 1040, line 58;
any of the taxes that would have been entered on your
2017 Form 1040, lines 59 (additional tax on distributions b. Any tax included on line 59 on excess contributions
only), 60a, 60b, and 62 (including, if applicable, Additional to an IRA, Archer MSA, Coverdell education savings
Medicare Tax and/or Net Investment Income Tax). On account, health savings account, ABLE account, or on
line 10, enter the total of those taxes, subject to the excess accumulations in qualified retirement plans;
following two exceptions. c. Any shared responsibility payment on line 61;
Exception 1. Include household employment taxes d. Amounts on line 62 as listed under Exception 2,
from Form 1040, line 60a, on this line only if: earlier; and
You will have federal income tax withheld from wages, e. Any refundable credit amounts on lines 66a, 67, 68,
pensions, annuities, gambling winnings, or other income, 69, and 72, and credit from Form 8885 included on
or line 73.
You would be required to make estimated tax payments
(to avoid a penalty) even if you didn’t include household 2. Form 1040A—The tax shown on your 2017 Form
employment taxes when figuring your estimated tax. 1040A is the amount on line 39 reduced by the amount on
line 38, and any refundable credits on lines 42a, 43, 44,
If you meet either of the above, include the total of your and 45.
household employment taxes on line 10.
Exception 2. Of the amounts for other taxes that may 3. Form 1040EZ—The tax shown on your 2017 Form
be entered on Form 1040, line 62, don’t include on line 10: 1040EZ is the amount on line 12 reduced by the amount
recapture of a federal mortgage subsidy, uncollected on lines 8a and 11.
social security and Medicare tax or RRTA tax on tips or
group-term life insurance, excise tax on excess golden
parachute payments, look-back interest due under section
167(g) or 460(b), or excise tax on insider stock
compensation from an expatriated corporation. These
taxes aren’t required to be paid until the due date of your
income tax return (not including extensions).
Additional Medicare Tax. For information about the
Additional Medicare Tax, see the Instructions for Form
8959.
Net Investment Income Tax (NIIT). For information
about the Net Investment Income Tax, see the
Instructions for Form 8960.
Repayment of first-time homebuyer credit. You
must repay the first-time homebuyer credit if you bought
the home in 2008.
For details about repaying the first-time homebuyer
credit, see the instructions for Form 5405.
Line 12b. Prior year's tax. Enter the 2017 tax you figure
according to the instructions in Figuring your 2017 tax
unless you meet one of the following exceptions.
If the AGI shown on your 2017 return is more than
$150,000 ($75,000 if married filing separately for 2018),
enter 110% of your 2017 tax as figured next.
Note. This doesn’t apply to farmers or fishermen.
If you will file a joint return for 2018 but you didn’t file a
joint return for 2017, add the tax shown on your 2017
return to the tax shown on your spouse's 2017 return and
enter the total on line 12b.

-6- Form 1040-ES (2018)

2018 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. $128,400
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 2018 Estimated Tax Worksheet . . . . . . . . . . . . . . . . . 10.
11. Multiply line 10 by 50% (0.50). This is your expected deduction for self-employment tax on
Form 1040, line 27. Subtract this amount when figuring your expected AGI on line 1 of your
2018 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; Schedule K-1 (Form 1065), box 14, code A;
and Schedule K-1 (Form 1065-B), box 9, code J1.

2018 Tax Rate Schedules

Caution. Don’t use these Tax Rate Schedules to figure your 2017 taxes. Use only to figure your 2018 estimated taxes.
Schedule X—Use if your 2018 filing status is Schedule Z—Use if your 2018 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 $9,525 ----------- + 10% $0 $0 $13,600 ----------- + 10% $0
9,525 38,700 $952.50 + 12% 9,525 13,600 51,800 $1,360.00 + 12% 13,600
38,700 82,500 4,453.50 + 22% 38,700 51,800 82,500 5,944.00 + 22% 51,800
82,500 157,500 14,089.50 + 24% 82,500 82,500 157,500 12,698.00 + 24% 82,500
157,500 200,000 32,089.50 + 32% 157,500 157,500 200,000 30,698.00 + 32% 157,500
200,000 500,000 45,689.50 + 35% 200,000 200,000 500,000 44,298.00 + 35% 200,000
500,000 ----------- 150,689.50 + 37% 500,000 500,000 ----------- 149,298.00 + 37% 500,000
Schedule Y-1— Use if your 2018 filing status is Schedule Y-2—Use if your 2018 filing status is
Married filing jointly or Qualifying widow(er) 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 $19,050 ----------- + 10% $0 $0 $9,525 --------- + 10% $0
19,050 77,400 $1,905.00 + 12% 19,050 9,525 38,700 $952.50 + 12% 9,525
77,400 165,000 8,907.00 + 22% 77,400 38,700 82,500 4,453.50 + 22% 38,700
165,000 315,000 28,179.00 + 24% 165,000 82,500 157,500 14,089.50 + 24% 82,500
315,000 400,000 64,179.00 + 32% 315,000 157,500 200,000 32,089.50 + 32% 157,500
400,000 600,000 91,379.00 + 35% 400,000 200,000 300,000 45,689.50 + 35% 200,000
600,000 --------- 161,379.00 + 37% 600,000 300,000 ----------- 80,689.50 + 37% 300,000

Form 1040-ES (2018) -7-

2018 Estimated Tax Worksheet Keep for Your Records
1 Adjusted gross income you expect in 2018 (see instructions) . . . . . . . . . . . . . 1
2a Deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a

}
• If you plan to itemize deductions, enter the estimated total of your itemized deductions.
These include qualifying home mortgage interest, charitable contributions, state and local
taxes (up to $10,000), and medical expenses in excess of 7.5% of your income.*
• If you don’t plan to itemize deductions, enter your standard deduction.
b If you qualify for the deduction under section 199A, enter the estimated amount of the deduction
you are allowed on your qualified business income from a qualified trade or business . . . . . 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 2018 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 or included on Form 1040A, line 28 . . . . . . . 5
6 Add lines 4 and 5. Add to this amount any other taxes you expect to include in the total on Form
1040, line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 refundable credit from Form 8885 . . . . . . . 11b
c Total 2018 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 2018 (including income tax withholding
on pensions, annuities, certain deferred income, etc.) . . . . . . . . . . . . . . . 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 17, 2018, enter ¼ of line 14a (minus any
2017 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
*When figuring your 2018 estimated taxes, and estimating your deductions, you might want to take into account that the standard
deduction for all filing statuses has increased substantially and many itemized deductions have been eliminated or the deduction
amount has been reduced. See the items under What’s New.

Form 1040-ES (2018) -8-

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

(c) Check or (d) Amount paid

Payment

Payment (e) 2017 (f) Total amount

number

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

1 4/17/2018

2 6/15/2018

3 9/17/2018

4 1/15/2019*

Total. . . . . . . . . . . . . . . . . . . . . . . . ▶

* You do not have to make this payment if you file your 2018 tax return by January 31, 2019, 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 possessions 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.

Tear off here

1040-ES
2018 Estimated Tax Payment
4
Form

Department of the Treasury

Internal Revenue Service Voucher OMB No. 1545-0074
Calendar year—Due Jan. 15, 2019
File only if you are making a payment of estimated tax by check or money order. Mail this
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 “2018 Form 1040-ES” on your check or money order. Do not send by check or Dollars Cents
cash. Enclose, but do not staple or attach, your payment with this voucher. money order.

Your first name and initial Your last name Your social security number

If joint payment, complete for spouse

Spouse’s first name and initial Spouse’s last name Spouse’s social security number
Print or type

Address (number, street, and apt. no.)

City, state, and ZIP code. (If a foreign address, enter city, also complete spaces below.)

Foreign country name Foreign province/county Foreign postal code

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 1040-ES (2018)
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 1040-ES
2018 Estimated Tax Payment
3
Form
Department of the Treasury
Internal Revenue Service Voucher OMB No. 1545-0074
Calendar year—Due Sept. 17, 2018
File only if you are making a payment of estimated tax by check or money order. Mail this
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 “2018 Form 1040-ES” on your check or money order. Do not send by check or Dollars Cents
cash. Enclose, but do not staple or attach, your payment with this voucher. money order.

Your first name and initial Your last name Your social security number

If joint payment, complete for spouse

Spouse’s first name and initial Spouse’s last name Spouse’s social security number
Print or type

Address (number, street, and apt. no.)

City, state, and ZIP code. (If a foreign address, enter city, also complete spaces below.)

Foreign country name Foreign province/county Foreign postal code

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

Tear off here

1040-ES
2018 Estimated Tax Payment
2
Form

Department of the Treasury

Internal Revenue Service Voucher OMB No. 1545-0074
Calendar year—Due June 15, 2018
File only if you are making a payment of estimated tax by check or money order. Mail this
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 “2018 Form 1040-ES” on your check or money order. Do not send by check or Dollars Cents
cash. Enclose, but do not staple or attach, your payment with this voucher. money order.

Your first name and initial Your last name Your social security number

If joint payment, complete for spouse

Spouse’s first name and initial Spouse’s last name Spouse’s social security number
Print or type

Address (number, street, and apt. no.)

City, state, and ZIP code. (If a foreign address, enter city, also complete spaces below.)

Foreign country name Foreign province/county Foreign postal code

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

Tear off here

1040-ES
2018 Estimated Tax
Payment
1
Form

Department of the Treasury

Internal Revenue Service Voucher OMB No. 1545-0074
Calendar year—Due April 17, 2018
File only if you are making a payment of estimated tax by check or money order. Mail this
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 “2018 Form 1040-ES” on your check or money order. Do not send by check or Dollars Cents
cash. Enclose, but do not staple or attach, your payment with this voucher. money order.

Your first name and initial Your last name Your social security number

If joint payment, complete for spouse

Spouse’s first name and initial Spouse’s last name Spouse’s social security number
Print or type

Address (number, street, and apt. no.)

City, state, and ZIP code. (If a foreign address, enter city, also complete spaces below.)

Foreign country name Foreign province/county Foreign postal code

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 1040-ES (2018)
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