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1040 States

Estimates overview

See the following table for information about filing estimates for individual returns in each state. In the state return, use the state
Est
 tab in the Payments folder to calculate estimated tax payment vouchers for next year.
State
Estimates required
Underpayment penalty
Form to file
Can e-file
Payment options
Notes
Alabama
Yes
Yes
Form 40ES
No
Check with voucher
N/A
Arkansas
Yes
Yes
Form AR1000ES
Yes
EFW or Check with voucher
N/A
Arizona
Yes
Yes
Form 140ES
No
Check with voucher
N/A
California
Yes
Yes
Form 540-ES
Yes
EFW or Check with voucher
Calculated estimated tax payments are allocated to each quarter at 30%, 40%, 0%, and 30% per state law.
Colorado
Yes
Yes
DR 0104EP
Yes
EFW or Check with voucher
N/A
Connecticut
Yes
Yes
Form CT-1040ES
Yes
EFW or Check with voucher
N/A
District of Columbia
Yes
Yes
Form D-40ES
Yes
EFW or Check with voucher
When you create estimates for e-file, they create separately for each quarter. DC debits the bank account on the date indicated on the voucher for each quarter. Make payments in excess of $5,000 electronically.
Delaware
Yes
Yes
Form 200-ES
No
Check with voucher
N/A
Georgia
Yes
Yes
Form 500 ES
No
Check with voucher
N/A
Hawaii
Yes
Yes
Form N-1
No
Check with voucher
N/A
Iowa
Yes
Yes
Form IA 1040V
Yes*
EFW or Check with voucher
Estimates can be e-filed except for married filing separate combined.
Idaho
No
No
Form 51-ES
No
Check with voucher
N/A
Illinois
Yes
Yes
Form IL-1040-ES
Yes
EfW or Check with voucher
N/A
Indiana
Yes
Yes
Form IT-40ES
No
Check with voucher
N/A
Kansas
Yes
Yes
Form K-40ES
Yes
EFW or Check with voucher
N/A
Kentucky
Yes
Yes
Form 740-ES
Yes
EFW or Check with voucher
N/A
Louisiana
Yes
Yes
Form IT-540ES
No
Check with voucher
N/A
Massachusetts
Yes
Yes
Form 1-ES
Yes
EFW or Check with voucher
N/A
Maryland
Yes
Yes
Form 502D
Yes
EFW or Check with voucher
There will be a separate e-file created for each estimated payment.
Maine
Yes
Yes
Form 1040ES-ME
Yes
EFW or Check with voucher
N/A
Michigan
Yes
Yes
Form MI-1040ES
No
Check with voucher
N/A
Minnesota
Yes
Yes
PVEST
Yes
EFW or Check with voucher
N/A
Missouri
Yes
Yes
Form MO-1040ES
No
Check with voucher
Form MO-1040ES has a scan line at the bottom of each voucher that reflects the amount paid. Because of this, you can't print blank vouchers.
Mississippi
Yes
Yes
Form 80-106-19-3-1-181
No
Check with voucher
N/A
Montana
Yes
Yes
Form-IT
No
Check with voucher
N/A
North Carolina
Yes
Yes
Form NC-40
Yes
EFW or Check with voucher
N/A
North Dakota
Yes
Yes
Form ND-1ES
Yes
EFW or Check with voucher
You need to create estimates for e-file at the time the return is created. The estimates are included in the main return rather than sent as separate e-files.
Nebraska
Yes
Yes
Form 1040N-ES
Yes
EFW or Check with voucher
N/A
New Hampshire
Yes
Yes
Form DP-10 ES
No
Check with voucher
N/A
New Jersey
Yes
Yes
Form NJ-1040-ES
Yes
EFW or Check with voucher
There will be a separate e-file created for each estimated payment.
New Mexico
Yes
Yes
Form PIT-ES
No
Check with voucher
N/A
New York
Yes
Yes
Form IT-2105
Yes
EFW or Check with voucher
There will be a separate e-file created for each estimated payment.
Ohio
Yes
Yes
Form OUPC
Yes
EFW or Check with voucher
Estimates must be created for e-file at the time the return is created and the estimates are included in the main return rather than being sent as separate e-files.
Oklahoma
Yes
Yes
Form OW-8-ES
Yes
EFW or Check with voucher
Estimates must be created for e-file at the time the return is created and the estimates are included in the main return and not as separate e-files.
Oregon
Yes
Yes
Form OR-40-V
No
Check with voucher
N/A
Pennsylvania
Yes
Yes
Form PA-40ES
Yes
EFW or Check with voucher
N/A
Rhode Island
Yes
Yes
Form RI-1040ES
No
Check with voucher
N/A
South Carolina
Yes
Yes
Form SC1040ES
No
Check with voucher
N/A
Tennessee
No
No
N/A
No
N/A
N/A
Utah
No
No
Form TC-548
No
Check with voucher
N/A
Virginia
Yes
Yes
Form 760ES
Yes
Check with voucher, EFW, EFT
Estimates must be created for e-file at the same time the return is created or they can't be e-filed. However, once they’ve been created, they get submitted to the state separate from the main return.
Effective July 1, 2022, you must make payments in excess of $1,500 per quarter or $6,000 per year electronically.
Vermont
Yes
No
Form IN-114
No
Check with voucher
N/A
Wisconsin
Yes
Yes
Form 1-ES
Yes
EFW or Check with voucher
N/A
West Virginia
Yes
Yes
Form IT-140ES
No
Check with voucher
N/A

This article applies to:

  • Product: UltraTax CS
  • Return type: 1040 Individual
  • State: All states,Alabama,Alaska,Arizona,Arkansas,California,Colorado,Connecticut,Delaware,District of Columbia,Florida,Georgia,Hawaii,Idaho,Illinois,Indiana,Iowa,Kansas,Kentucky,Louisiana,Maine,Maryland,Massachusetts,Michigan,Minnesota,Mississippi,Missouri,Montana,Nebraska,Nevada,New Hampshire,New Jersey,New Mexico,New York,North Carolina,North Dakota,Ohio,Oklahoma,Oregon,Pennsylvania,Puerto Rico,Rhode Island,South Carolina,South Dakota,Tennessee,Texas,Utah,Vermont,Virgin Islands,Virginia,Washington,West Virginia,Wisconsin,Wyoming

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