An estimated tax voucher form is the payment voucher attached to Form 1040-ES, Estimated Tax For Individuals, explains Yale University. The taxpayer uses form 1040ES to calculate his estimated taxes, and submits the voucher form with the tax payment.
Taxpayers may need to make estimated tax payments if they do not have taxes taken out of their regular income, such as the pay for independent contractors, explains TurboTax. Taxpayers make tax payments based on estimates of their income for the current year. Estimated tax payments are due four times per tax year, which is the 15th day of the fourth, sixth and ninth months of the year, and on the 15th day of the first month of the next fiscal year.