1040-ES Estimated Tax

Version B, Cycle 2
Perforations Pages 9 & 11: from left edge - 1"; from bottom - 3-11/16" and 7-3/8"

2023 Estimated Tax Worksheet

Keep for Your Records
. .
1
. .
2a

1
2a

Adjusted gross income you expect in 2023 (see instructions) . . . . . . . . . . . .
Deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . .
• 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
c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Subtract line 2c from line 1 . . . . . . . . . . . . . . . . . . . . . . . . .
4
Tax. Figure your tax on the amount on line 3 by using the 2023 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 . . . . . . .
5
6

}

Alternative minimum tax from Form 6251 . . . . . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7
8
9
10
11a
b

Credits (see instructions). Do not include any income tax withholding on this line .
Subtract line 7 from line 6. If zero or less, enter -0- . . . . . . . . . . .
Self-employment tax (see instructions) . . . . . . . . . . . . . . .
Other taxes (see instructions) . . . . . . . . . . . . . . . . . .
Add lines 8 through 10 . . . . . . . . . . . . . . . . . . . .
Earned income credit, additional child tax credit, fuel tax credit, net premium tax
American opportunity credit, and section 1341 credit . . . . . . . . . .

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credit,
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. . . .
. . . .
. . . .
refundable
. . . .

2b
2c
3

4

5
6
7
8
9
10
11a

INTERNAL USE ONLY
DRAFT AS OF
September 23, 2022
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11b
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 .

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12c

c

Total 2023 estimated tax. Subtract line 11b from line 11a. If zero or less, enter -0-

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.
Income tax withheld and estimated to be withheld during 2023 (including income tax withholding on
pensions, annuities, certain deferred income, etc.) . . . . . . . . . . . . . . . . .

13

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 18, 2023, enter ¼ of line 14a (minus any
2022 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

13

14a

Form 1040-ES (2023)

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Version B, Cycle 2
Perforations Pages 9 & 11: from left edge - 1"; from bottom - 3-11/16" and 7-3/8"

Payment
number

Record of Estimated Tax Payments (Farmers, fishermen, and fiscal
year taxpayers, see Payment Due Dates.)
Payment
due
date

1

4/18/2023

2

6/15/2023

3

9/15/2023

4

1/16/2024*

Total

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(a) Amount
due

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(c) Check or
money order number, or
credit or debit card
confirmation number

(b) Date
paid

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Keep for Your Records

(d) Amount paid
(do not include
any convenience fee)

(e) 2022
overpayment
credit applied

(f) Total amount
paid and credited
(add (d) and (e))

.

* You do not have to make this payment if you file your 2023 tax return by January 31, 2024, and pay the entire balance due with your return.
Privacy Act and Paperwork Reduction Act Notice. We ask for this
information to carry out the tax laws of the United States. We need it to
figure and collect the right amount of tax. Our legal right to ask for this
information is Internal Revenue Code section 6654, which requires that
you pay your taxes in a specified manner to avoid being penalized.
Additionally, sections 6001, 6011, and 6012(a) and their regulations
require you to file a return or statement for any tax for which you are
liable; section 6109 requires you to provide your identifying number.
Failure to provide this information, or providing false or fraudulent
information, may subject you to penalties.
You are not required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the form displays
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
material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as stated in Code section
6103.
We may disclose the information to the Department of Justice for civil
and criminal litigation and to other federal agencies, as provided by law.

We may disclose it to cities, states, the District of Columbia, and U.S.
commonwealths or possessions to carry out their tax laws. We may also
disclose this information to other countries under a tax treaty, to federal
and state agencies to enforce federal nontax criminal laws, or to federal
law enforcement and intelligence agencies to combat terrorism.
If you do not file a return, do not give the information asked for, or
give fraudulent information, you may be charged penalties and be
subject to criminal prosecution.
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
filing and giving information, please call or visit any Internal Revenue
Service office.
The average time and expenses required to complete and file this
form will vary depending on individual circumstances. For the estimated
averages, see the instructions for your income tax return.
If you have suggestions for making this package simpler, we would be
happy to hear from you. See the instructions for your income tax return.

INTERNAL USE ONLY
DRAFT AS OF
September 23, 2022
Form

Tear off here

1040-ES

Department of the Treasury
Internal Revenue Service

2023 Estimated Tax

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
social security number and “2023 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Your first name and middle initial

Simple.
Fast.
Secure.

4

OMB No. 1545-0074

Calendar year—Due Jan. 16, 2024
Amount of estimated tax you are paying
by check or
money order.

Your last name

Your social security number

Spouse’s last name

Spouse’s social security number

If joint payment, complete for spouse
Print or type

Pay online at
www.irs.gov/
etpay

Payment
Voucher

Spouse’s first name and middle initial
Address (number, street, and apt. no.)

City, town, or post office. If you have a foreign address, also complete spaces below.
Foreign country name

Foreign province/county

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

-9-

State

ZIP code
Foreign postal code

Form 1040-ES (2023)

Version B, Cycle 2
Perforations Pages 9 & 11: from left edge - 1"; from bottom - 3-11/16" and 7-3/8"

INTERNAL USE ONLY
DRAFT AS OF
September 23, 2022
THIS PAGE INTENTIONALLY LEFT BLANK

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Form

Version B, Cycle 2
Perforations Pages 9 & 11: from left edge - 1"; from bottom - 3-11/16" and 7-3/8"

1040-ES

Department of the Treasury
Internal Revenue Service

2023 Estimated Tax

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
social security number and “2023 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Your first name and middle initial

Simple.
Fast.
Secure.

3

OMB No. 1545-0074

Calendar year—Due Sept. 15, 2023
Amount of estimated tax you are paying
by check or
money order.

Your last name

Your social security number

Spouse’s last name

Spouse’s social security number

If joint payment, complete for spouse
Print or type

Pay online at
www.irs.gov/
etpay

Payment
Voucher

Spouse’s first name and middle initial
Address (number, street, and apt. no.)

City, town, or post office. If you have a foreign address, also complete spaces below.
Foreign country name

State

ZIP code
Foreign postal code

Foreign province/county

For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Tear off here

2

Form

INTERNAL USE ONLY
DRAFT AS OF
September 23, 2022
1040-ES

Department of the Treasury
Internal Revenue Service

2023 Estimated Tax

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
social security number and “2023 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Your first name and middle initial

Simple.
Fast.
Secure.

OMB No. 1545-0074

Calendar year—Due June 15, 2023
Amount of estimated tax you are paying
by check or
money order.

Your last name

Your social security number

Spouse’s last name

Spouse’s social security number

If joint payment, complete for spouse

Print or type

Pay online at
www.irs.gov/
etpay

Payment
Voucher

Spouse’s first name and middle initial

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

City, town, or post office. If you have a foreign address, also complete spaces below.
Foreign country name

State

ZIP code

Foreign postal code

Foreign province/county

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

Form

Tear off here

1040-ES

Department of the Treasury
Internal Revenue Service

2023 Estimated Tax

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
social security number and “2023 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Your first name and middle initial

Simple.
Fast.
Secure.

1

OMB No. 1545-0074

Calendar year—Due April 18, 2023
Amount of estimated tax you are paying
by check or
money order.

Your last name

Your social security number

Spouse’s last name

Spouse’s social security number

If joint payment, complete for spouse
Print or type

Pay online at
www.irs.gov/
etpay

Payment
Voucher

Spouse’s first name and middle initial
Address (number, street, and apt. no.)

City, town, or post office. If you have a foreign address, also complete spaces below.
Foreign country name

Foreign province/county

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

-11-

State

ZIP code
Foreign postal code

Form 1040-ES (2023)

Version B, Cycle 2
Perforations Pages 9 & 11: from left edge - 1"; from bottom - 3-11/16" and 7-3/8"

INTERNAL USE ONLY
DRAFT AS OF
September 23, 2022
THIS PAGE INTENTIONALLY LEFT BLANK

-12-