IL-1040-ES: Estimated Income Tax Payments for Individuals (2025)
Illinois · Illinois DOR · Used for tax years 2025
Form IL-1040-ES helps individuals calculate and pay their estimated Illinois income tax for 2025. It includes worksheets to figure or revise estimated payments and a payment voucher that records your identifying information and payment amount.
Who files this form
You must make estimated payments if you reasonably expect your 2025 Illinois tax liability to exceed $1,000 after subtracting Illinois withholding, pass-through withholding, and the credits listed on the form: income tax paid to other states, Illinois Property Tax, Education Expenses, Volunteer Emergency Worker, Earned Income Tax, Child Tax, Pass-Through Entity Tax, and Schedule 1299-C credits.
Use the Estimated Tax Worksheet to determine whether payments are required. If you plan to file a joint return, calculate estimated tax using your joint income.
You do not have to make estimated payments if you are:
- Age 65 or older and permanently living in a nursing home; or
- A farmer, meaning at least two-thirds of your total federal gross income is from farming.
When it's due
For tax year 2025, calendar-year taxpayers may pay all estimated tax by April 15, 2025, or make four equal installments due:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
Fiscal-year taxpayers must adjust the due dates to correspond to their tax year.
What you'll need
To complete the Estimated Tax Worksheet, have your expected 2025 Illinois income, exemption amount, withholding, pass-through withholding, credits, and any applicable surcharges available. The worksheet refers to Form IL-1040 and the Schedule IL-E/EITC instructions.
Depending on how you pay, you will also need:
- Online bank payment: Your IL-PIN (Illinois Personal Identification Number) and checking or savings account information.
- Credit card: Your credit card.
- Electronic funds transfer: Form EFT-1, Authorization Agreement for Certain Electronic Payments.
- Check or money order: A completed IL-1040-ES voucher with your Social Security number, name, address, daytime phone number, and payment amount. Include your spouse’s Social Security number and name if filing jointly.
If you amend your estimate, have the amount of estimated payments already made and any prior-year overpayment applied to 2025 available.
How to file
Complete the Estimated Tax Worksheet first. If Line 10 is more than $1,000, divide it by four and round to whole dollars to calculate each installment on Line 11.
Electronic payment options
- Pay from a checking or savings account at mytax.illinois.gov using your IL-PIN.
- Pay by MasterCard, Discover, American Express, or Visa through the credit card payment options listed on the form. The service provider charges a convenience fee. Visit tax.illinois.gov for payment options.
- For electronic funds transfer, complete Form EFT-1. The form and program information are available at tax.illinois.gov.
If you pay electronically, do not send a payment voucher.
Paying by mail
- Complete the IL-1040-ES voucher and enter the payment amount from Worksheet Line 11.
- Make your check or money order payable to Illinois Department of Revenue.
- Print your Social Security number(s), tax year 2025, and “IL-1040-ES” on the payment.
- Detach the voucher and mail it with your payment to:
ILLINOIS DEPARTMENT OF REVENUE
SPRINGFIELD IL 62736-0001
Complete the form’s Record of Estimated Tax Payments.
Common mistakes
- Sending a voucher after paying electronically: The form says not to send one.
- Redacting Social Security numbers: The form warns that this can cause processing delays.
- Missing payment deadlines: Required estimated payments made late may result in a late-payment penalty.
- Not updating your estimate when income changes: Refigure the Estimated Tax Worksheet and complete the Amended Estimated Tax Worksheet.
- Using calendar-year dates for a fiscal tax year: Adjust the due dates to match your tax year.
- Using the wrong voucher: Filers of Forms IL-990-T, IL-1041, IL-1065, IL-1120, and IL-1120-ST must not use IL-1040-ES vouchers. Use the voucher associated with the return type instead.
Questions people ask
Can I pay all my 2025 estimated tax at once?
Yes. You may pay all of it by April 15, 2025, instead of making four equal installments.
What if my income changes during 2025?
Refigure the Estimated Tax Worksheet, enter the revised Line 10 amount on Line 1 of the Amended Estimated Tax Worksheet, and follow that worksheet’s remaining instructions.
What if I receive income unevenly or start estimated payments midyear?
See Form IL-2210, Computation of Penalties for Individuals, for details on annualizing your income.
Can a prior-year overpayment reduce my 2025 payments?
Yes. If you elected to apply the overpayment to 2025 on or before the extended due date of your prior-year return, you may reduce your first and subsequent estimated payments until the credit is used. If you made the election later, the credit is considered paid on the election date.
Could I owe a penalty for underpaying?
You may be assessed a late-payment penalty if required estimated payments are not made on time. However, if you pay at least 90 percent of your 2025 tax or at least 100 percent of last year’s tax in four equal, timely installments, you may not be subject to this penalty.