Estimated Tax Worksheet
Complete the Estimated Tax Worksheet to figure your estimated tax and
the amount of any required payments.
If your income changes during the tax year,
refigure the Estimated Tax Worksheet based on your changes.
Enter the refigured amount from Line 10 on your Amended
Estimated Tax Worksheet, Line 1.
follow the Amended Estimated Tax Worksheet instructions for
Lines 2 through 8.
Fiscal-year taxpayers – Please adjust the due dates to
correspond to your tax year.
Electronic Payment Options
If you determine that you must make estimated tax payments, we
encourage you to use one of the following electronic payment options:
Online – Visit our website at tax.illinois.gov to have your
payment taken from your checking or savings account. You will
need your IL-PIN (Illinois Personal Identification Number).
Credit Card Use your MasterCard, Discover, American Express,
or Visa. The credit card service provider will assess a convenience
fee. Have your credit card ready and visit our website or call one of
the following:
Official Payments Corporation at 1 800 2PAYTAX
(1 800 272-9829). You will need a Jurisdiction Code, which is 2300.
Value Payment Systems at 1 888 9-PAY-ILS (1 888 972-9457).
Link2Gov/FIS at 1 877 57-TAXES (1 877 578-2937).
Illinois Department of Revenue
IL-1040-ES Estimated Income Tax Payments for Individuals 2019
If you do not receive your income
evenly throughout the year or if you must
begin making estimated payments in
midyear, see Form IL-2210, Computation of
Penalties for Individuals, for further details on
annualizing your income.
When are my payments due?
Your first estimated payment is due by
April 15, 2019. You may either pay all of
your estimated tax at that time or pay your
estimated tax in four equal installments that
are due on April 15, 2019; June 17, 2019;
September 16, 2019; and January 15, 2020.
If you file on a fiscal-year basis,
please adjust all the due dates to correspond
to your tax year.
Are there any exceptions?
You do not have to make estimated
payments if you are
65 years or older and permanently living in
a nursing home or
a farmer. We consider you a farmer if at
least two-thirds of your total federal gross
income is from farming.
Am I required to make estimated
income tax payments?
You must make estimated income tax
payments if you reasonably expect your
2019 tax liability to exceed $1,000 after
subtracting your Illinois withholding, pass-
through withholding, and tax credits for
income tax paid to other states,
Illinois Property Tax paid,
education expenses,
the Earned Income Credit, and
Schedule 1299-C, Income Tax
Subtractions and Credits (for individuals).
You will likely need to make estimated
payments if your income is either fully or
partially exempt from Illinois withholding.
Complete the Estimated Tax Worksheet to
figure your estimated tax and to determine
if you are required to make estimated tax
payments. If you plan to file a joint income
tax return, you must figure your estimated
tax on your joint income.
If you determine that you are required to
make estimated payments, you should
pay 100 percent of the tax. If your income
changes during the year, you should
complete the amended worksheet.
What if I do not make my payments?
You may be assessed a late-payment
penalty if you do not pay the required
estimated payments on time. We will apply
each payment to the earliest due date until
that liability is paid, unless you provide
specific instructions to apply it to another
period. However, if you pay at least 90 percent
of this year’s tax or at least 100 percent of last
year’s tax in four equal timely installments,
you may not be subject to this penalty.
For more information about penalties and
interest, see Publication 103, Penalties and
Interest for Illinois Taxes.
What if I need additional assistance?
If you need additional assistance,
visit our website at tax.illinois.gov,
call 1 800 732-8866 or 217 782-3336
(TDD, telecommunications device for the
deaf, at 1 800 544-5304),
write to us at Illinois Department of
Revenue, P.O. Box 19044, Springfield,
Illinois 62794-9044, or
visit a regional office.
Our office hours are 8:00 a.m. to 5:00 p.m.
(Springfield office) and 8:30 a.m. to 5:00 p.m.
(all other regional offices), Monday through
Friday.
Electronic Funds Transfer Complete Form EFT-1, Authorization
Agreement for Certain Electronic Payments. To print a copy of this
form or for more information about this program, visit our website at
tax.illinois.gov.
If you pay electronically, do not send us your payment
voucher.
Estimated Tax Voucher
If you pay by check or money order, complete Form IL-1040-ES.
Enter your Social Security number, and, if you are filing a joint
return, enter your spouse’s Social Security number. Enter these
numbers in the order they will appear on your Form IL-1040,
Individual Income Tax Return.
Enter your name, and, if you are filing a joint return, enter your
spouse’s name. Also, enter your address and phone number.
Enter the amount you are paying from your Estimated Tax
Worksheet, Line 11, on the “Amount of payment” line.
Detach the voucher, and enclose it with your payment. Print
your Social Security number(s), tax year, and “IL-1040-ES” on your
payment. Mail both to the address shown on the voucher. Complete
your Record of Estimated Tax Payments on the next page.
Form IL-1041, IL-1065, and IL-1120-ST filers Do not
use Form IL-1040-ES vouchers. Use
the voucher associated with your
return type
to make any voluntary prepayments of tax.
Page 1 of 2
IL-1040-ES (R-06/19)
Printed by authority of the State of Illinois, web only, 1.
This form is authorized as outlined under the Illinois Income Tax Act. Disclosure of
this information is required. Failure to provide information could result in a penalty.
( )
Illinois Department of Revenue
IL-1040-ES 2019
(R-12/17)
Estimated Income Tax Payment for Individuals
Official Use
___ ___ ___ - ___ ___ - ___ ___ ___ ___ ___ ___ ___ - ___ ___ - ___ ___ ___ ___
Your Social Security number Spouse’s Social Security number
Your first name and initial Spouse’s first name and initial Your last name
$ .
Amount of payment (Whole dollars only)
Street address
State ZIP
City
Your daytime phone number
IL-1040-ES (R-06/19)
Enter your Social Security numbers in the order they appear on your federal return.
Estimated Tax Worksheet
1 Enter the Illinois base income you expect to receive in 2019. (See Form IL-1040.) 1
2 Enter the total exemption amount you expect to claim on your 2019 Illinois
Income Tax return, Line 10. (See Form IL-1040 and Schedule IL-E/EIC Instructions.) 2
3 Subtract Line 2 from Line 1. This is your net income expected in 2019. 3
4 Multiply Line 3 by 4.95% (.0495). 4
5 Enter the amount of Compassionate Use of Medical Cannabis Pilot Program
Act and sale of assets by gaming licensee surcharges expected in 2019.
5
6 Add Lines 4 and 5. 6
7 Enter the amount of Illinois Income Tax you expect to be withheld from your wages
or other income during 2019 and any pass-through withholding you
expect to be paid on your behalf for 2019. 7
8 Enter the amount of credits for Illinois Property Tax paid, income tax paid to
other states, education expenses, earned income, and tax credits from
Schedule 1299-C you expect to claim on your 2019 return. 8
9 Add Lines 7 and 8. This is the total of your withholding, pass-through withholding, and credits. 9
10 Subtract Line 9 from Line 6. This is your estimated tax for 2019. If $
1,000 or less, stop.
You do not have to make estimated tax payments at this time. If more than $1,000, continue to Line 11. 10
If your income changes during the year, complete the Amended Estimated Tax Worksheet.
11
Divide Line 10 by 4, and round the result to whole dollars. This is the amount of each of your estimated tax payments.
11
If you chose to credit a prior year overpayment to
2019
and
the election was made on or before the extended due date of your
prior year return, you may reduce your first estimated tax payment
and any subsequent payments until the entire credit is used. If the
election was made after the extended due date of your prior year
return, the credit is considered paid on the date you made the election.
1
Amended estimated tax from Line 10 above
1
2 Divide Line 1 by 4. 2
3 Amount of estimated payments made with
2019 Forms IL-1040-ES, including any prior
year overpayment applied to tax year 2019 3
4 Multiply Line 2 by the number of previously
due estimated payments. 4
5 Subtract Line 3 from Line 4. This amount
may be negative. 5
6 Add Lines 2 and 5, and round to whole
dollars. If positive, this is the amount due on
your next due date. If zero or negative, nothing
is due on your next due date. If negative,
continue to Line 7. Otherwise, stop here. 6
7 If Line 6 is negative, enter the amount here
as a positive number. 7
8 Subtract Line 7 from Line 2, and round the
result to whole dollars. This is the amount
due on the following due date, if applicable. 8
Amended Estimated Tax Worksheet
Use this worksheet to figure any changes to your estimated tax.
Make check payable and mail this voucher to:
ILLINOIS DEPARTMENT OF REVENUE
SPRINGFIELD IL 62736-0001
Calendar-Year Taxpayers
Your estimated tax payments are due on
April 15, 2019 September 16, 2019
June 17, 2019 January 15, 2020
*60306191W*
Record of Estimated Tax Payments
Voucher Voucher Check or money
Amount Date order number
Total
Page 2 of 2
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We encourage you to use MyTax Illinois, our free account management
program, to make your payments online. If you choose to make your
payments by mail, please complete and print a separate copy of this
payment coupon when you wish to make an estimated payment.