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How To Pay 
Estimated Tax(p26)


previous topic occurrence Estimated Tax next topic occurrence

There are five ways to pay estimated tax.

Credit an Overpayment(p26)


previous topic occurrence Credit an Overpayment next topic occurrence

If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2009, you can apply part or all of it to your estimated tax for 2010. On line 74 of Form 1040, or line 47 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Take the amount you have credited into account when figuring your estimated tax payments. If you timely file your 2009 return, treat the credit as a payment made on April 15, 2010.
If you are a beneficiary of an estate or trust, and the trustee elects to credit 2010 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 15, 2011.
If you choose to have an overpayment of tax credited to your estimated tax, you cannot have any of that amount refunded to you until you file your tax return for the following year. You also cannot use that overpayment in any other way.


When Kathleen finished filling out her 2009 tax return, she saw that she had overpaid her taxes by $750. Kathleen knew she would owe additional tax in 2010. She credited $600 of the overpayment to her 2010 estimated tax and had the remaining $150 refunded to her.
In September, she amended her 2009 return by filing Form 1040X, Amended U.S. Individual Income Tax Return. It turned out that she owed $250 more in tax than she had thought. This reduced her 2009 overpayment from $750 to $500. Because the $750 had already been applied to her 2010 estimated tax or refunded to her, the IRS billed her for the additional $250 she owed, plus penalties and interest. Kathleen could not use any of the $600 she had credited to her 2010 estimated tax to pay this bill.

Pay by Check or Money Order Using the Estimated Tax Payment Voucher(p26)


previous topic occurrence Pay by Check or Money Order Using the Estimated Tax Payment Voucher next topic occurrence

Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. If you made estimated tax payments last year and did not use a paid preparer to file your return, you should receive a copy of the 2010 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 processing, reduce the chance of error, and help save processing costs.
Use the window envelopes that came with your Form 1040-ES package. If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live.
Do not use the address shown in the Form 1040 or Form 1040A instructions.
If you did not pay estimated tax last year, get a copy of Form 1040-ES from the IRS (see chapter 5). Follow the instructions in the package to make sure you use the vouchers correctly.

Joint estimated tax payments.(p26)


If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return.

Change of address.(p26)


You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Send a clear and concise written statement to the Internal Revenue Service Center where you filed your last return and provide all of the following information. You can use Form 8822, Change of Address, for this purpose.

Pay by Electronic Federal Tax Payment System (EFTPS)(p27)


Pay by Electronic Federal Tax Payment System (EFTPS)

EFTPS is a free tax payment system where you input your tax payment information electronically, online or by phone. Through EFTPS, you can schedule one-time or recurring payments for withdrawal from your checking or savings account up to 365 days in advance. You also can modify or cancel payments up to 2 business days before the scheduled withdrawal date. To use EFTPS, you must enroll. Enroll online at or call 1-800-555-4477 (for business accounts) or 1-800-316-6541 (for individual accounts) to receive an enrollment form and instructions by mail. TTY/TDD help is available by calling 1-800-733-4829. Call 1-800-244-4829 for help in Spanish.

Pay by Electronic Funds Withdrawal (EFW)(p27)


Pay by Electronic Funds Withdrawal (EFW)

If you electronically file your 2009 tax return, you can use EFW to make up to four (4) 2010 estimated tax payments. This is a free option. The payments can be withdrawn from either a checking or savings account. At the same time you file your return, you can schedule estimated tax payments for any or all of the following dates: April 15, 2010, June 15, 2010, September 15, 2010, and January 18, 2011.
Check with your tax return preparer or tax preparation software for details. Your scheduled payments will be acknowledged when you file your tax return.
Payments scheduled through EFW can be cancelled up to 8 p.m. Eastern time, 2 business days before the scheduled payment date, by contacting the U.S. Treasury Financial Agent, Customer Service, at 1-888-353-4537.

Pay by Credit or Debit Card(p27)


previous topic occurrence Credit and Debit Card Payments next topic occurrence

To pay by credit or debit card, call toll-free or visit the website of any of the service providers listed below and follow the instructions. A convenience fee will be charged by the service provider based on the amount you are paying. Fees may vary between providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You also can find out what the fee will be by calling the provider's toll-free automated customer service number or visiting the provider's website shown below.

Link2Gov Corporation 
1-888-PAY-1040TM (1-888-729-1040) 
1-888-658-5465 (Customer Service) 

RBS WorldPay, Inc. 
1-888-9-PAY-TAXTM (1-888-972-9829) 
1-877-517-4881 (Customer Service) 

Official Payments Corporation 
1-888-UPAY-TAXTM (1-888-872-9829) 
1-877-754-4413 (Customer Service)