Mail 1040-ES payment vouchers to one of eight Internal Revenue Service Center addresses based on state or territory of residence. Determine which address to use by visiting the IRS' official website, IRS.gov, and clicking on the link to the form.
The IRS also accepts 1040-ES payments online, by phone and by bank transfer.
Taxpayers use form 1040-ES to pay estimated federal income tax on taxable income that does not have taxes automatically withheld, such as self-employment or rental income. The instructions for completing the form explain who needs to file this form. Estimated tax payments are due quarterly throughout the year.