Form ES-40 at a glance
What it is: Form ES-40 is the Indiana Department of Revenue Estimated Tax Payment Form.
Where and when to file: Mail entire form and payment to: Indiana Department of Revenue, P.O. Box 6102 Indianapolis, IN 46206-6102.
If you expect to have income during the tax year that will not have Indiana tax withheld, or if you think the amount withheld will not be enough to pay your tax liability, and you expect to owe more than $1,000 when you file your tax return, then you should pay estimated tax. (checked October 22, 2026)
A filled-in Form ES-40 example: a single filer makes the first payment
How to fill out Form ES-40, box by box
Your name, Social Security number and address
Enter Your Social Security Number, and your first name, Initial and Last name.
Enter the present address (number and street or rural route), City, State and ZIP/Postal code.
Spouse on a joint return
If filing a joint return, enter the Spouse's Social Security Number and the spouse's first name, Initial and Last name.
Line 1, state tax due
On line 1, enter the State tax due from line J of the worksheet, the portion of line I that represents your estimated state tax due.
If you are paying only the amount of estimated Indiana income tax due, enter the amount from line I on line 1, State Tax Due, at the top of the form.
Lines 2 and 3, county tax
On line 2, from line K of the worksheet, enter your county code in a and the county tax in b; line K is the portion of line I that represents your (and spouse's if same county) estimated county tax due.
On line 3, from line L of the worksheet, enter the spouse's county code (if different from yours) in a and the spouse's county tax in b. Line L is the portion of line I that represents spouse's estimated county tax due if for a different county than the one on line K; enter the 2-digit county code (from county tax chart).
If the amount on line I also includes estimated county tax, enter the portion on lines 2 and/or 3 at the top of the form. Only break out your spouse's estimated county tax if your spouse owes tax to a county other than yours.
Line 4, estimated tax installment payment
Add lines 1, 2b and 3b for line 4, Estimated Tax Installment Payment. Line I is each installment payment due for 2026, your estimated tax installment payment; enter this amount on line 4.
Installment period information
Place an “X” in the appropriate box to show which payment you are making: 1st Installment payment due April 15, 2026, 2nd due June 15, 2026, 3rd due Sept. 15, 2026, 4th due Jan. 15, 2027.
More rules for Form ES-40
In the Worksheet to figure your 2026 estimated tax due, line A is the total estimated income for 2026, line B the total exemption amount, line C the amount subject to tax (line A minus line B), and line D the amount of state income tax due (line C multiplied by .0295).
Line E is the amount of county income tax due (line C multiplied by the appropriate county tax rate(s)), line F the anticipated state and county tax due for 2026 (add line D and line E), and line G the total anticipated credits (including anticipated 2026 state and county income tax withheld).
Line H is the amount due (line F minus line G), and line I is each installment payment due for 2026 (divide line H by 4).
On line B, enter the total amount of exemptions you are eligible to claim on Indiana's Schedule 3, line 7, or Schedule D, line 9. If you are a nonresident alien (not a U.S. citizen and do not meet the green card test) you may claim only one $1,000 exemption (even if married filing jointly and/or with dependents). (checked October 22, 2026)
On line E, multiply the amount on line C by the appropriate county tax rate(s); find your rate on page 3 of Departmental Notice #1, located at www.in.gov/dor/files/dn01.pdf.
Use this form to make an estimated tax payment.
Pay the amount due on or before the installment due date.
Enclose your check or money order made payable to the Indiana Department of Revenue. Write your Social Security number on the check or money order. All payments must be made with U.S. funds.
To make an estimated tax payment online, log on to DOR's e-services portal, the Indiana Taxpayer Information Management Engine (INTIME), at intime.dor.in.gov. Do Not mail Form ES-40 if paying by credit card or eCheck.
For more information about estimated tax, get Income Tax Information Bulletin #3 at www.in.gov/dor/files/ib03.pdf.
Common questions about Form ES-40
Where do I file it?
Mail entire form and payment to: Indiana Department of Revenue, P.O. Box 6102 Indianapolis, IN 46206-6102.
Sources
[1] Form ES-40 (R26 / 9-25), Indiana Department of Revenue Estimated Tax Payment Form, Indiana Department of Revenue (the Official source link on this page).