1040 States: Estimates overview

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See the table below 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.

Use the Search field to search the table data, or click a column heading to sort the table.

State Estimates required Underpayment penalty Form to file Can e-file Payment options Notes
Alabama Yes Yes Form 40ES No Check with voucher
Arkansas Yes Yes Form AR1000ES Yes EFW or Check with voucher
Arizona Yes Yes Form 140ES No Check with voucher
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
Connecticut Yes Yes Form CT-1040ES Yes EFW or Check with voucher
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. You must make payments in excess of $5,000 electronically.
Delaware Yes Yes Form 200-ES No Check with voucher
Georgia Yes Yes Form 500 ES No Check with voucher
Hawaii Yes Yes Form N-1 No Check with voucher
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
Illinois Yes Yes Form IL-1040-ES Yes EfW or Check with voucher
Indiana Yes Yes Form IT-40ES No Check with voucher
Kansas Yes Yes Form K-40ES Yes EFW or Check with voucher  
Kentucky Yes Yes Form 740-ES Yes EFW or Check with voucher
Louisiana Yes Yes Form IT-540ES No Check with voucher
Massachusetts Yes Yes Form 1-ES Yes EFW or Check with voucher
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
Michigan Yes Yes Form MI-1040ES No Check with voucher
Minnesota Yes Yes PVEST Yes EFW or Check with voucher
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 80-106-17-3-1 No Check with voucher
Montana Yes Yes Form-IT No Check with voucher
North Carolina Yes Yes Form NC-40 Yes EFW or Check with voucher
North Dakota Yes Yes Form ND-1ES Yes EFW or Check with voucher
Nebraska Yes Yes Form 1040N-ES Yes EFW or Check with voucher
New Hampshire Yes Yes Form DP-10 ES  No Check with voucher
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
New York Yes Yes Form IT-2105 Yes EFW or Check with voucher

 
Ohio Yes Yes Form IT 1040ES No Check with voucher
Oklahoma Yes Yes Form OW-8-ES Yes EFW or Check with voucher
Oregon Yes Yes Form OR-40-V No Check with voucher
Pennsylvania Yes Yes Form PA-40ES Yes EFW or Check with voucher
Rhode Island Yes Yes Form RI-1040ES No Check with voucher
South Carolina Yes Yes Form SC1040ES No Check with voucher
Tennessee No No N/A No N/A
Utah No No Form TC-548 No Check with voucher
Virginia Yes Yes Form 760ES No Check with voucher
Vermont Yes No Form IN-114 No Check with voucher
Wisconsin Yes Yes Form 1-ES Yes EFW or Check with voucher
West Virginia Yes Yes Form IT-140ES No Check with voucher

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