2021 Department of the Treasury

Internal Revenue Service

Form 1040-ES
Estimated Tax for Individuals

Purpose of This Package year. You had no tax liability for 2020 if your total tax was
zero or you didn’t have to file an income tax return.
Use Form 1040-ES to figure and pay your estimated tax
for 2021. Special Rules
Estimated tax is the method used to pay tax on income There are special rules for farmers, fishermen, certain
that isn’t subject to withholding (for example, earnings household employers, and certain higher income
from self-employment, interest, dividends, rents, alimony, taxpayers.
etc.). In addition, if you don’t elect voluntary withholding, Farmers and fishermen. If at least two-thirds of your
you should make estimated tax payments on other gross income for 2020 or 2021 is from farming or fishing,
taxable income, such as unemployment compensation substitute 662/3% for 90% in (2a) under General Rule.
and the taxable part of your social security benefits.
Household employers. When estimating the tax on your
Change of address. If your address has changed, file 2021 tax return, include your household employment
Form 8822, to update your record. taxes if either of the following applies.
Future developments. For the latest information about • You will have federal income tax withheld from wages,
developments related to Form 1040-ES and its pensions, annuities, gambling winnings, or other income.
instructions, such as legislation enacted after they were • You would be required to make estimated tax payments
published, go to IRS.gov/Form1040ES. to avoid a penalty even if you didn’t include household
employment taxes when figuring your estimated tax.
Who Must Make Estimated Tax
Higher income taxpayers. If your adjusted gross
Payments income (AGI) for 2020 was more than $150,000 ($75,000
The estimated tax rules apply to: if your filing status for 2021 is married filing separately),
• U.S. citizens and resident aliens; substitute 110% for 100% in (2b) under General Rule,
• Residents of Puerto Rico, the U.S. Virgin Islands, earlier. This rule doesn’t apply to farmers or fishermen.
Guam, the Commonwealth of the Northern Mariana
Islands, and American Samoa; and Increase Your Withholding
• Nonresident aliens (use Form 1040-ES (NR)). If you also receive salaries and wages, you may be able to
avoid having to make estimated tax payments on your
If you filed a Schedule H or Schedule SE with your
other income by asking your employer to take more tax
! Form 1040 or 1040-SR for 2020, and deferred
CAUTION some of the household employment and/or
out of your earnings. To do this, file a new Form W-4,
Employee's Withholding Certificate, with your employer.
self-employment tax payments you owe for 2020, don't
use Form 1040-ES to make this payment. Instead, see the Generally, if you receive a pension or annuity you can
instructions for Schedule 3 (Form 1040), line 12e, for use Form W-4P, Withholding Certificate for Pension or
more information on repaying these deferrals. Annuity Payments, to start or change your withholding
from these payments.
General Rule
In most cases, you must pay estimated tax for 2021 if both You also can choose to have federal income tax
of the following apply. withheld from certain government payments. For details,
see Form W-4V, Voluntary Withholding Request.
1. You expect to owe at least $1,000 in tax for 2021,
after subtracting your withholding and refundable credits. You can use the Tax Withholding Estimator at
2. You expect your withholding and refundable credits TIP IRS.gov/W4App to determine whether you need
to have your withholding increased or decreased.
to be less than the smaller of:
a. 90% of the tax to be shown on your 2021 tax return, Additional Information You May Need
or
You can find most of the information you will need in Pub.
b. 100% of the tax shown on your 2020 tax return. 505, Tax Withholding and Estimated Tax, and in the
Your 2020 tax return must cover all 12 months. instructions for the 2020 Form 1040 and 1040-SR.
Note. These percentages may be different if you are a For details on how to get forms and publications, see
farmer, fisherman, or higher income taxpayer. See the 2020 Instructions for Form 1040 and 1040-SR.
Special Rules, later.
Exception. You don’t have to pay estimated tax for 2021 What's New
if you were a U.S. citizen or resident alien for all of 2020 In figuring your 2021 estimated tax, be sure to consider
and you had no tax liability for the full 12-month 2020 tax the following.

Feb 02, 2021 Cat. No. 11340T

Tuition and fees deduction eliminated. The deduction Reminders
for tuition and fees is not available in 2021; instead, the
income limitation on the lifetime learning credit has been Individual taxpayer identification number (ITIN) re-
increased. newal. If you were assigned an ITIN before January 1,
2013, or if you have an ITIN that you haven’t included on a
Standard deduction amount increased. For 2021, the tax return in the last 3 consecutive years, you may need to
standard deduction amount has been increased for all renew it. For more information, see the Instructions for
filers. If you don't itemize your deductions, you can take Form W-7.
the 2021 standard deduction listed in the following chart
for your filing status. Advance payments of the premium tax credit. If you
buy health care insurance through the Health Insurance
Marketplace, you may be eligible for advance payments
THEN your standard of the premium tax credit to help pay for your insurance
IF your 2021 filing status is...
deduction is...
coverage. Receiving too little or too much in advance will
Married filing jointly or
$25,100 affect your refund or balance due. Promptly report
Qualifying widow(er) changes in your income or family size to your
Head of household $18,800 Marketplace. See Form 8962 and its Instructions for more
Single or Married filing separately $12,550 information.
Access your online account
However, if you can be claimed as a dependent on (Individual taxpayers only)
another person's 2021 return, your standard deduction is Go to IRS.gov/Account to securely access information
the greater of: about your federal tax account.
• $1,100, or • View the amount you owe, pay online, or set up an
• Your earned income plus $350 (up to the standard online payment agreement.
deduction amount). • Access your tax records online.
Your standard deduction is increased by the following • Review the past 5 years of your payment history.
amount if, at the end of 2021, you are: • Go to IRS.gov/SecureAccess to review the required
• An unmarried individual (single or head of household) identity authentication process.
and are:
How To Figure Your Estimated Tax
65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . . $1,700 You will need:
65 or older and blind . . . . . . . . . . . . . . . . . . . . . . . $3,400 • The 2021 Estimated Tax Worksheet,
• The Instructions for the 2021 Estimated Tax Worksheet,
• The 2021 Tax Rate Schedules, and
• A married individual (filing jointly or separately) or a • Your 2020 tax return and instructions to use as a guide
qualifying widow(er) and are: to figuring your income, deductions, and credits (but be
sure to consider the items listed under What's New,
65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . . $1,350 earlier).
65 or older and blind . . . . . . . . . . . . . . . . . . . . . . . $2,700
Both spouses 65 or older . . . . . . . . . . . . . . . . . . . . $2,700*
Matching estimated tax payments to income. If you
Both spouses 65 or older and blind . . . . . . . . . . . . . . $5,400*
receive your income unevenly throughout the year (for
*Only if married filing jointly. If married filing separately, these
example, because you operate your business on a
amounts do not apply. seasonal basis or you have a large capital gain late in the
year), you may be able to lower or eliminate the amount of
your required estimated tax payment for one or more
periods by using the annualized income installment
Your standard deduction is zero if (a) your spouse
method. See chapter 2 of Pub. 505 for details.
! itemizes on a separate return, or (b) you were a
CAUTION dual-status alien and you do not elect to be taxed Changing your estimated tax. To amend or correct
as a resident alien for 2021. your estimated tax, see How To Amend Estimated Tax
Payments, later.
Social security tax. For 2021, the maximum amount of
You can’t make joint estimated tax payments if
earned income (wages and net earnings from
! you or your spouse is a nonresident alien, you are
self-employment) subject to the social security tax is
CAUTION separated under a decree of divorce or separate
$142,800.
maintenance, or you and your spouse have different tax
Adoption credit or exclusion. For 2021, the maximum years.
adoption credit or exclusion for employer-provided
adoption benefits has increased to $14,440. In order to Additionally, individuals who are in registered domestic
claim either the credit or exclusion, your modified adjusted partnerships, civil unions, or other similar formal
gross income must be less than $256,660. relationships that aren’t marriages under state law cannot
make joint estimated tax payments. These individuals can
take credit only for the estimated tax payments that they
made.

-2- Form 1040-ES (2021)

Payment Due Dates jointly) made for 2021 and the name(s) and SSN(s) under
which you made the payments.
You can pay all of your estimated tax by April 15, 2021, or
in four equal amounts by the dates shown below. Be sure to report the change to your local Social
Security Administration office before filing your 2021 tax
1st payment . . . . . . . . . . . . . . . . . April 15, 2021 return. This prevents delays in processing your return and
2nd payment . . . . . . . . . . . . . . . . June 15, 2021 issuing refunds. It also safeguards your future social
3rd payment . . . . . . . . . . . . . . . . . Sept. 15, 2021 security benefits. For more details, call the Social Security
4th payment . . . . . . . . . . . . . . . . . Jan. 18, 2022* Administration at 800-772-1213 (TTY/TDD
* You don’t have to make the payment due January 18, 800-325-0778).
2022, if you file your 2021 tax return by January 31, 2022,
and pay the entire balance due with your return. How To Amend Estimated Tax
Payments
To change or amend your estimated tax payments,
If you mail your payment and it is postmarked by the refigure your total estimated tax payments due (see the
due date, the date of the U.S. postmark is considered the 2021 Estimated Tax Worksheet). Then, to figure the
date of payment. If your payments are late or you didn’t payment due for each remaining payment period, see
pay enough, you may be charged a penalty for Amended estimated tax in chapter 2 of Pub. 505. If an
underpaying your tax. See When a Penalty Is Applied, estimated tax payment for a previous period is less than
later. one-fourth of your amended estimated tax, you may owe a
You can make more than four estimated tax penalty when you file your return.
TIP payments. To do so, make a copy of one of your
unused estimated tax payment vouchers, fill it in, When a Penalty Is Applied
and mail it with your payment. If you make more than four In some cases, you may owe a penalty when you file your
payments, to avoid a penalty, make sure the total of the return. The penalty is imposed on each underpayment for
amounts you pay during a payment period is at least as the number of days it remains unpaid. A penalty may be
much as the amount required to be paid by the due date applied if you didn’t pay enough estimated tax for the year
for that period. For other payment methods, see How To or you didn’t make the payments on time or in the required
Pay Estimated Tax, later. amount. A penalty may apply even if you have an
overpayment on your tax return.
No income subject to estimated tax during first pay-
The penalty may be waived under certain conditions.
ment period. If, after March 31, 2021, you have a large
See the Instructions for Form 2210 for details.
change in income, deductions, additional taxes, or credits
that requires you to start making estimated tax payments, How To Pay Estimated Tax
you should figure the amount of your estimated tax
payments by using the annualized income installment Pay Online
method, explained in chapter 2 of Pub. 505. If you use the IRS offers an electronic payment option that is right for
annualized income installment method, file Form 2210, you. Paying online is convenient and secure and helps
including Schedule AI, with your 2021 tax return even if no make sure we get your payments on time. To pay your
penalty is owed. taxes online or for more information, go to IRS.gov/
Farmers and fishermen. If at least two-thirds of your Payments. You can pay using any of the following
gross income for 2020 or 2021 is from farming or fishing, methods.
you can do one of the following. • IRS Direct Pay. For online transfers directly from your
• Pay all of your estimated tax by January 18, 2022. checking or savings account at no cost to you, go to
• File your 2021 Form 1040 or 1040-SR by March 1, IRS.gov/Payments.
2022, and pay the total tax due. In this case, 2021 • Pay by Card. To pay by debit or credit card, go to
estimated tax payments aren’t required to avoid a penalty. IRS.gov/Payments. A convenience fee is charged by
these service providers.
Fiscal year taxpayers. You are on a fiscal year if your
12-month tax period ends on any day except December • Electronic Fund Withdrawal (EFW) is an integrated
e-file/e-pay option offered when filing your federal taxes
31. Due dates for fiscal year taxpayers are the 15th day of
electronically using tax preparation software, through a
the 4th, 6th, and 9th months of your current fiscal year and
tax professional, or the IRS at IRS.gov/Payments.
the 1st month of the following fiscal year. If any payment
date falls on a Saturday, Sunday, or legal holiday, use the • Online Payment Agreement. If you can’t pay in full by
the due date of your tax return, you can apply for an online
next business day. See Pub. 509, Tax Calendars, for a list
monthly installment agreement at IRS.gov/Payments.
of all legal holidays.
Once you complete the online process, you will receive
Name Change immediate notification of whether your agreement has
If you changed your name because of marriage, divorce, been approved. A user fee is charged.
etc., and you made estimated tax payments using your • IRS2Go is the mobile application of the IRS; you can
former name, attach a statement to the front of your 2021 access Direct Pay or Pay By Card by downloading the
paper tax return. On the statement, show all of the application.
estimated tax payments you (and your spouse, if filing

Form 1040-ES (2021) -3-

Pay by Phone date. The due date is shown in the upper right corner.
Paying by phone is another safe and secure method of Complete and send in the voucher only if you are making
paying electronically. Use one of the following methods: a payment by check or money order. If you and your
(1) call one of the debit or credit card service providers or spouse plan to file separate returns, file separate
(2) the Electronic Federal Tax Payment System (EFTPS). vouchers instead of a joint voucher.
Debit or credit card. Call one of our service providers. To complete the voucher, do the following.
Each charges a fee that varies by provider, card type, and • Print or type your name, address, and SSN in the space
payment amount. provided on the estimated tax payment voucher. If you
have an IRS Individual Taxpayer Identification Number
Official Payments (ITIN), enter it wherever your SSN is requested. If filing a
1-888-UPAY-TAXTM (1-888-872-9829) joint voucher, also enter your spouse's name and SSN.
www.officialpayments.com List the names and SSNs in the same order on the joint
voucher as you will list them on your joint return.
Link2Gov Corporation • Enter in the box provided on the estimated tax payment
1-888-PAY-1040TM (1-888-729-1040) voucher only the amount you are sending in by check or
www.PAY1040.com money order. When making payments of estimated tax,
be sure to take into account any 2020 overpayment that
WorldPay US, Inc. you choose to credit against your 2021 tax, but don’t
1-844-729-8298 (1-844-PAY-TAX-8TM) include the overpayment amount in this box.
www.payUSAtax.com • Make your check or money order payable to “United
States Treasury.” Don’t send cash. To help process your
payment accurately, enter the amount on the right side of
EFTPS. To use EFTPS, you must be enrolled either the check like this: $ XXX.XX. Don’t use dashes or lines
online or have an enrollment form mailed to you. To make (for example, don’t enter “$ XXX—” or “$ XXX xx/100”).
a payment using EFTPS, call 1-800-555-4477 (English) or • Enter “2021 Form 1040-ES” and your SSN on your
1-800-244-4829 (Español). People who are deaf, hard of check or money order. If you are filing a joint estimated tax
hearing, or have a speech disability and who have access payment voucher, enter the SSN that you will show first on
to TTY/TDD equipment can call 1-800-733-4829. For your joint return.
more information about EFTPS, go to IRS.gov/Payments • Enclose, but don’t staple or attach, your payment with
or www.EFTPS.gov. the estimated tax payment voucher.
Notice to taxpayers presenting checks. When you
Mobile Device provide a check as payment, you authorize us either to
To pay through your mobile device, download the IRS2Go use information from your check to make a one-time
app. electronic fund transfer from your account or to process
the payment as a check transaction. When we use
Pay by Cash information from your check to make an electronic fund
transfer, funds may be withdrawn from your account as
Cash is an in-person payment option for individuals soon as the same day we receive your payment, and you
provided through retail partners with a maximum of will not receive your check back from your financial
$1,000 per day per transaction. To make a cash payment, institution.
you must first be registered online at No checks of $100 million or more accepted. The
www.officialpayments.com/fed, our official payment IRS can’t accept a single check (including a cashier’s
provider. check) for amounts of $100,000,000 ($100 million) or
Pay by Check or Money Order Using the more. If you are sending $100 million or more by check,
you will need to spread the payment over 2 or more
Estimated Tax Payment Voucher checks with each check made out for an amount less than
Before submitting a payment through the mail using the $100 million. This limit doesn’t apply to other methods of
estimated tax payment voucher, please consider payment (such as electronic payments). Please consider
alternative methods. One of our safe, quick, and easy a method of payment other than check if the amount of the
electronic payment options might be right for you. payment is over $100 million.
If you choose to mail in your payment, there is a
separate estimated tax payment voucher for each due

-4- Form 1040-ES (2021)

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 A foreign country, American Samoa, Internal Revenue Service
shown below for the place where you live. Do not mail your tax return to this address or or Puerto Rico (or are excluding P.O. Box 1303
send an estimated tax payment without a payment voucher. Also, do not mail your income under Internal Revenue Code Charlotte, NC 28201-1303
estimated tax payments to the address shown in the Form 1040 and 1040-SR 933), or use an APO or FPO address,
instructions. If you need more payment vouchers, you can make a copy of one of your or file Form 2555 or 4563, or are a
unused vouchers. dual-status alien or nonpermanent
resident of Guam or the U.S. Virgin
Islands
Caution: For proper delivery of your estimated tax payment to a P.O. box, you must Guam: Department of
include the box number in the address. Also, note that only the U.S. Postal Service can Bona fide residents* Revenue and Taxation
deliver to P.O. boxes. Therefore, you cannot use a private delivery service to make Government of Guam
estimated tax payments required to be sent to a P.O. box. P.O. Box 23607
GMF, GU 96921
IF you live in . . . THEN send it to “Internal Revenue U.S. Virgin Islands: Virgin Islands Bureau
Service” at . . . Bona fide residents* of Internal Revenue
6115 Estate Smith Bay
Suite 225
St. Thomas, VI 00802
Alabama, Florida, Georgia, Louisiana, Internal Revenue Service
Mississippi, North Carolina, South P.O. Box 1300
Carolina, Tennessee, Texas Charlotte, NC 28201-1300
Arkansas, Connecticut, Delaware, Internal Revenue Service
District of Columbia, Illinois, Indiana, P.O. Box 931100
Iowa, Kentucky, Maine, Maryland, Louisville, KY 40293-1100
Massachusetts, Minnesota, Missouri,
New Hampshire, New Jersey, New
York, Oklahoma, Pennsylvania,
Rhode Island, Vermont, Virginia, West
Virginia, Wisconsin
Alaska, Arizona, California, Colorado, Internal Revenue Service
Hawaii, Idaho, Kansas, Michigan, P.O. Box 802502
Montana, Nebraska, Nevada, New Cincinnati, OH 45280-2502
Mexico, Ohio, Oregon, North Dakota,
South Dakota, Utah, Washington,
Wyoming
*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 2021 Estimated be sure to use only 92.35% (0.9235) of your total net profit
from self-employment.
Tax Worksheet Line 10. Other taxes. Use the instructions for the 2020
Line 1. Adjusted gross income. When figuring the Form 1040 and 1040-SR to determine if you expect to
adjusted gross income you expect in 2021, be sure to owe, for 2021, any of the taxes that would have been
consider the items listed under What’s New, earlier. For entered on your 2020 Schedule 2 (Form 1040), line 6, 7a,
more details on figuring your AGI, see Expected 7b, and 8 (including, if applicable, Additional Medicare
AGI—Line 1 in chapter 2 of Pub. 505. Tax and/or Net Investment Income Tax). On line 10, enter
If you are self-employed, be sure to take into account the total of those taxes, subject to the following two
the deduction for self-employment tax. Use the 2021 exceptions.
Self-Employment Tax and Deduction Worksheet for Lines Exception 1. Include household employment taxes
1 and 9 of the Estimated Tax Worksheet to figure the from Schedule 2 (Form 1040), line 7a, on this line only if:
amount to subtract when figuring your expected AGI. This • You will have federal income tax withheld from wages,
worksheet also will give you the amount to enter on line 9 pensions, annuities, gambling winnings, or other income,
of your estimated tax worksheet. or
• You would be required to make estimated tax payments
Line 7. Credits. See the 2020 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 6, employment taxes when figuring your estimated tax.
and the related instructions for the types of credits
allowed. If you meet either of the above, include the total of your
household employment taxes on line 10.
Line 9. Self-employment tax. If you and your spouse Exception 2. Of the amounts for other taxes that may
make joint estimated tax payments and both of you have be entered on Schedule 2 (Form 1040), line 8, don’t
self-employment income, figure the self-employment tax include on line 10: recapture of a federal mortgage
for each of you separately. Enter the total on line 9. When subsidy, uncollected social security and Medicare tax or
estimating your 2021 net earnings from self-employment, RRTA tax on tips or group-term life insurance, excise tax

Form 1040-ES (2021) -5-

2021 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. $142,800
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 2021 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 14. Subtract this amount when figuring your expected AGI on
line 1 of your 2021 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.

on excess golden parachute payments, look-back interest spouse would have paid had you filed separate returns for
due under section 167(g) or 460(b), or excise tax on 2020 using the same filing status as for 2021. Then
insider stock compensation from an expatriated multiply the tax on the joint return by a fraction the
corporation. These taxes aren’t required to be paid until numerator being the tax you would have paid had you
the due date of your income tax return (not including filed a separate return over the total tax you and your
extensions). spouse would have paid had you filed separate returns.
Additional Medicare Tax. For information about the Enter this amount on line 12b.
Additional Medicare Tax, see the Instructions for Form • If you didn’t file a return for 2020 or your 2020 tax year
8959. was less than 12 full months, don’t complete line 12b.
Net Investment Income Tax (NIIT). For information Instead, enter the amount from line 12a on line 12c.
about the Net Investment Income Tax, see the Figuring your 2020 tax. Use the following instructions
Instructions for Form 8960. to figure your 2020 tax.
Repayment of first-time homebuyer credit. You The tax shown on your 2020 Form 1040 or 1040-SR is
must repay the first-time homebuyer credit if you bought the amount on Form 1040 or 1040-SR, line 24 reduced
the home in 2008. by:
For details about repaying the first-time homebuyer 1. Unreported social security and Medicare tax or
credit, see the Instructions for Form 5405. RRTA tax from Schedule 2 (Form 1040), line 5;
Line 12b. Prior year's tax. Enter the 2020 tax you figure 2. Any tax included on Schedule 2 (Form 1040), line 6,
according to the instructions in Figuring your 2020 tax on excess contributions to an IRA, Archer MSA, Coverdell
unless you meet one of the following exceptions. education savings account, health savings account, ABLE
• If the AGI shown on your 2020 return is more than account, or on excess accumulations in qualified
$150,000 ($75,000 if married filing separately for 2021), retirement plans;
enter 110% of your 2020 tax as figured next. 3. Amounts on Schedule 2 (Form 1040), line 8, as
Note. This doesn’t apply to farmers or fishermen. listed under Exception 2, earlier; and
• If you will file a joint return for 2021 but you didn’t file a 4. Any refundable credit amounts on Form 1040 or
joint return for 2020, add the tax shown on your 2020 1040-SR, lines 27, 28, 29, or 30, and Schedule 3 (Form
return to the tax shown on your spouse's 2020 return and 1040), lines 8, 11, 12b, and 12c.
enter the total on line 12b.
• If you filed a joint return for 2020 but you will not file a
joint return for 2021, first figure the tax both you and your

-6- Form 1040-ES (2021)

 2021 Tax Rate Schedules
Caution. Don’t use these Tax Rate Schedules to figure your 2020 taxes. Use only to figure your 2021 estimated taxes.
Schedule X—Use if your 2021 filing status is Schedule Z—Use if your 2021 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 $9,950 ----------- + 10% $0 $0 $14,200 ----------- + 10% $0
9,950 40,525 $995.00 + 12% 9,950 14,200 54,200 $1,420.00 + 12% 14,200
40,525 86,375 4,664.00 + 22% 40,525 54,200 86,350 6,220.00 + 22% 54,200
86,375 164,925 14,751.00 + 24% 86,375 86,350 164,900 13,293.00 + 24% 86,350
164,925 209,425 33,603.00 + 32% 164,925 164,900 209,400 32,145.00 + 32% 164,900
209,425 523,600 47,843.00 + 35% 209,425 209,400 523,600 46,385.00 + 35% 209,400
523,600 ----------- 157,804.25 + 37% 523, 600 523,600 ----------- 156,355.00 + 37% 523,600
Schedule Y-1— Use if your 2021 filing status is Schedule Y-2—Use if your 2021 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 $19,900 ----------- + 10% $0 $0 $9,950 --------- + 10% $0
19,900 81,050 $1,990.00 + 12% 19,900 9,950 40,525 $995.00 + 12% 9,950
81,050 172,750 9,328.00 + 22% 81,050 40,525 86,375 4,664.00 + 22% 40,525
172,750 329,850 29,502.00 + 24% 172,750 86,375 164,925 14,751.00 + 24% 86,375
329,850 418,850 67,206.00 + 32% 329,850 164,925 209,425 33,603.00 + 32% 164,925
418,850 628,300 95,686.00 + 35% 418,850 209,425 314,150 47,843.00 + 35% 209,425
628,300 --------- 168,993.50 + 37% 628,300 314,150 ----------- 84,496.75 + 37% 314,150

Form 1040-ES (2021) -7-

2021 Estimated Tax Worksheet Keep for Your Records
1 Adjusted gross income you expect in 2021 (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 2021 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,
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 refundable credit from Form 8885* . . . . . . . . . . . 11b
c Total 2021 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 2021 (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 15, 2021, enter ¼ of line 14a (minus any
2020 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
* If applicable.

Form 1040-ES (2021) -8-

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

(c) Check or
Payment

Payment (d) Amount paid (e) 2020 (f) Total amount

number

(a) Amount (b) Date money order number, or

due (do not include overpayment paid and credited
due paid credit or debit card
date any convenience fee) credit applied (add (d) and (e))
confirmation number

1 4/15/2021

2 6/15/2021

3 9/15/2021

4 1/18/2022**

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

** You do not have to make this payment if you file your 2021 tax return by January 31, 2022, 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
2021 Estimated Tax Payment
4
Form

Department of the Treasury

Internal Revenue Service Voucher OMB No. 1545-0074
Calendar year—Due Jan. 18, 2022
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 “2021 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 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
Print or type

etpay

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

Fast.
Secure.
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 Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 1040-ES (2021)
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 1040-ES
2021 Estimated Tax Payment
3
Form
Department of the Treasury
Internal Revenue Service Voucher OMB No. 1545-0074
Calendar year—Due Sept. 15, 2021
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 “2021 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 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
Print or type

etpay

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

Fast.
Secure.
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 Privacy Act and Paperwork Reduction Act Notice, see instructions.

Tear off here

1040-ES
2021 Estimated Tax Payment
2
Form

Department of the Treasury

Internal Revenue Service Voucher OMB No. 1545-0074
Calendar year—Due June 15, 2021
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 “2021 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 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
Print or type

etpay

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

Fast.
Secure.
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 Privacy Act and Paperwork Reduction Act Notice, see instructions.

Tear off here

1040-ES
2021 Estimated Tax
Payment
1
Form

Department of the Treasury

Internal Revenue Service Voucher OMB No. 1545-0074
Calendar year—Due April 15, 2021
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 “2021 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 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
Print or type

etpay

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

Fast.
Secure.
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 Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 1040-ES (2021)
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