Form 1040-ES(redirected from Form 1040ES)
A form that an individual files with the IRS to calculate and pay taxes based what he/she believes his/her ultimate tax liability will be. In other words, one uses Form 1040-ES to estimate taxes and pay them, usually on a quarterly basis. One must file Form 1040-ES if one has income that is not subject to withholding. If the estimation is wrong, the filer may receive a refund (or pay more to the IRS) when he/she files the actual tax return.