When Is It Due?

1040-ES Due Dates

  • April 15th
  • June 15th
  • Sept. 15th
  • Jan. 15th of the following year

When using the Payment Vouchers:

Each payment of estimated tax is paid by check or money order and must be accompanied by a payment voucher from form 1040-ES. If you made estimated tax payments last year, you should receive a copy of the 2009 form 1040-ES in the mail. It will have payment vouchers preprinted with your name, address, and social security number. Using the preprinted vouchers will speed up processing and reduce the chance of error.

If you did not pay estimated tax last year, you will have to get the tax form 1040-ES. After you make your first payment, a 1040-ES package will be mailed out to you with preprinted vouchers.

  • Mail your estimated tax payments to*:
      • Internal Revenue Services
      P.O. Box 510000
      San Francisco, CA 94151-5100

    *If living in California

  • Make Checks Payable to: US Treasury

    • Form W-2

    Your employer should send you a form w-2 for 2009 by Jan 31,2010. You should receive a separate form w-2 for each employer you worked for. If you have not received your form w-2 on time, you should ask your employer for it. If you do not receive it by February 15, call the IRS...

    Form 1099

    Most forms on the 1099 series are not filed with your return. You should be sent these forms by February 15, 2010.

    Underpayment Penalty:

    If you did not pay enough tax, either through withholding or by making estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty.