Tool · Form 1040-ES (2026)

2026 Estimated Tax Worksheet

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This is education, not tax advice. I'm not a CPA or EA. State taxes are not covered.

Form 1040-ES (2026), final — Worksheet 2-1 as printed, lines 1–15. If a line changes, this page is updated in place with a dated note at the foot of the page.

Last checked: 2026-10-09
Tax year: 2026
Core line: Line 15
Changes: Update log (1)

This page is the worksheet itself, filled in. Every line of the 2026 Estimated Tax Worksheet from Form 1040-ES — the worksheet Publication 505 prints as Worksheet 2-1 — stands below in the order the form prints it, under its own caption. Enter amounts on the lines the form leaves blank; the figured lines are the worksheet’s own arithmetic, run in the form’s order. The worksheet’s printed cautions and stop points are part of the page.

2026 Estimated Tax WorksheetKeep for Your Records

Adjusted gross income you expect in 2026 (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 plus up to $1,000 ($2,000 for married filing jointly) for charitable contributions made by cash or check (see Pub. 505).

If you can take the qualified business income deduction, enter the estimated amount of the deduction

If you can take an additional deduction on Schedule 1-A (Form 1040), enter the estimated amount you expect to enter on Schedule 1-A (Form 1040)

Add lines 2a, 2b, and 2c

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Subtract line 2d from line 1

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Tax. Figure your tax on the amount on line 3 by using the 2026 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 Pub. 505 to figure the tax

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

Any other taxes you expect to include in the total on Form 1040 or 1040-SR, line 16$—

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-

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Self-employment tax (see instructions)

Other taxes (see instructions)

11a

Add lines 8 through 10

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11b

Earned income credit, additional child tax credit, fuel tax credit, net premium tax credit, refundable American opportunity credit, refundable adoption credit, and section 1341 credit

11c

Total 2026 estimated tax. Subtract line 11b from line 11a. If zero or less, enter -0-

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12a

Multiply line 11c by 90% (66⅔% for farming and fishing)

Farming and fishing — figure this line at 66⅔% of line 11c—

12b

Required annual payment based on prior year’s tax (see instructions)

From the worksheet’s instructions: if at least two-thirds of your gross income for 2025 was from farming or fishing, the 110% figure does not apply. Changes in joint filing status between 2025 and 2026 are figured under the same instructions.

2025 tax (figured as the worksheet’s instructions direct)$ 2025 AGI was over $150,000 ($75,000 if married filing separately) — figure this line at 110% of the 2025 tax No return filed for 2025, or the 2025 tax year was less than 12 full months — this line is not completed, and the amount from line 12a is entered on line 12c—

12c

Required annual payment to avoid a penalty. Enter the smaller of line 12a or 12b

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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 2026 (including income tax withholding on pensions, annuities, certain deferred income, and Additional Medicare Tax withholding)

14a

Subtract line 13 from line 12c

Is the result zero or less? Yes. Stop here. You are not required to make estimated tax payments. No. Go to line 14b.

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14b

Subtract line 13 from line 11c

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.

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If the first payment you are required to make is due April 15, 2026, enter ¼ of line 14a (minus any 2025 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

Any 2025 overpayment that you are applying to this installment$—

Two articles read this worksheet on paper: Article 1 walks its tail — lines 11c through 15, including the $1,000 test on line 14b — and Article 11 reads the line 12 comparison at the fourth payment date.

Sources

4 claims

Every claim above traces to a document, a tax year, a line, and the date it was checked.

1

Every line, caption, and computation on this page — lines 1 through 15 in the order printed, the 90% multiplier on line 12a (66⅔% for farming and fishing), the smaller-of comparison on line 12c, the $1,000 test on line 14b, and the 2025-overpayment subtraction printed inside line 15

DOC
Form 1040-ES

YEAR
2026 (final)

LINE
2026 Estimated Tax Worksheet, p. 12

CHECKED
2026-10-09
2

Line 12b is figured from the 2025 tax at 100%, or at 110% if the AGI shown on the 2025 return was more than $150,000 ($75,000 if married filing separately); if no return was filed for 2025 or the 2025 tax year was less than 12 full months, line 12b is not completed and the amount from line 12a is entered on line 12c

DOC
Form 1040-ES

YEAR
2026

LINE
Instructions for the 2026 Estimated Tax Worksheet — “Line 12b. Prior year’s tax”

CHECKED
2026-10-09
3

Line 2c’s caption, as printed on the final form, points to a line number on Schedule 1-A (Form 1040). The final 2026 Schedule 1-A had not been posted when this page was checked, and the 2026 drafts carry that schedule’s total under a different number — so this page prints line 2c’s caption with the Schedule 1-A concept and no line number. The number is restored, with a dated note here, when the final Schedule 1-A posts

DOC
Form 1040-ES; Schedule 1-A (Form 1040)

YEAR
2026

LINE
Worksheet line 2c; final Schedule 1-A not yet posted at the check date

CHECKED
2026-10-09
4

The same worksheet is printed in Publication 505 as Worksheet 2-1; Articles 1 and 11 read its tail (lines 11c–15) from that publication

DOC
Publication 505

YEAR
2026

LINE
Worksheet 2-1, chapter 2

CHECKED
2026-10-06

Update log

Changes are dated and kept. Old figures are never silently overwritten.

2026-10-09:

Tool published. Lines 1–15 replicate the 2026 Estimated Tax Worksheet as printed in the final Form 1040-ES (2026). Line 2c is printed without the Schedule 1-A line number its caption carries, while the final 2026 Schedule 1-A is outstanding — see Sources.