To print a 1040-ES payment voucher, go to the IRS.gov website and search for Form 1040-ES, the IRS explains. From there, you can choose the print option from the PDF program that opens the 1040-ES form.
The 1040-ES tax form is for used for income that is not subject to withholding where a taxpayer needs to make an estimated tax payment, according to Laws.com. These forms are usually used on a quarterly basis when a person is sending his tax payment to the IRS, explains TurboTax.
There are four tax vouchers that make up form 1040-ES, reports Laws.com. One form covers one quarter of the year, and the lines go through untaxed income, so the taxpayer provides an estimate of the total amount. The lines on the 1040-ES form provide rates for the income amounts, so by following the instructions, the taxpayer can determine how much tax is due for that particular quarter. The taxpayer writes the amount on the tax vouchers and sends the voucher, along with the check or money order, to the IRS. When it comes time to file taxes, any amount that is overpaid is returned to the taxpayer in the form of a refund. If the taxpayer underpaid his taxes, the balance is due at the time the income tax return is filed.