Federal housing law
0426 Publ 6147-B (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6147b.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Who Needs to Make Estimated Tax Payments?¶
Individuals including sole proprietors, partners and
$1,000 in tax after withholding should make estimated tax payments.
When to Pay¶
Period Earned Due Date
Jan. 1 – Mar. 31 April 15
Apr. 1 – May 31 June 15
June 1 – Aug. 31 Sept. 15
Sept. 1 – Dec. 31 Jan. 15
Ways to Pay¶
IRS Online Account (IOLA)
IRS Direct Pay Free, from a bank account
EFTPS Electronic Federal Tax Payment System, businesses only
How Much to Pay¶
Use Form 1040-ES Estimated Tax for Individuals
To Calculate:
Determine expected AGI
Complete the Estimated Tax Worksheet
100% of prior year, whichever is smaller
Form 1040-ES¶
About Form 1040-ES
Estimated Tax for Individuals, on IRS.gov
Information
Publication 6147-B (4-2026) Catalog Number 96268M Department of the Treasury Internal Revenue Service www.irs.gov