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Federal input screens

Screen Est - Federal Payments and Estimates (1040)

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Form 1040-ES OCR-A Vouchers
UltraTax CS prints 1040-ES vouchers in the OCR-A format when the option is selected.
note
  • To set the option for all 1040 clients, choose Setup and then 1040 Individual, select the Other Return Options button in the 1040 Product Information dialog, and mark the
    Print 1040-ES vouchers in the OCR-A format
     box on the Return Presentation tab.
  • You can choose to print the mailing address on the right side of the OCR-A voucher if you are using IRS envelopes. To set this global option, choose Setup and then 1040 Individual, select the Other Return Options button in the 1040 Product Information dialog, mark the
    Print 1040-ES vouchers in the OCR-A format
     and
    Using IRS envelopes with window right-justified
     boxes. Note that UltraTax CS prints the mailing address on the left side by default.
  • The UltraTax CS/1040-ES OCR-A formatted vouchers have not been approved by the IRS.
Form 1040-ES Scannable Vouchers
UltraTax CS prints 1040-ES vouchers in a scannable format when the option is selected.
note
To set the option for all 1040 clients, choose Setup and then 1040 Individual, select the Other Return Options button in the 1040 Product Information dialog, and mark the
Print 1040-ES vouchers in scannable format
 box on the Return Presentation tab.

2025
 Federal Payments

This information is used on Form 1040, Schedule 3, and in the calculation of Form 2210.
note
Amounts entered in the
2025
 overpayment applied
;
Enter total
 or
1st-5th Amount paid
;
Paid with 4868 ext
;
Paid with 2350 ext
; and
Additional payment
 fields are available to indicate taxpayer / spouse allocation when using the Filing Status Optimization utility.
2024
 overpayment applied
UltraTax CS adds this amount to either the amount in the
Enter total
 field or the
1st-5th Amount paid
 fields then transfers the total to the appropriate line of the return. Also, any amount in this field is applied to the
2025
 first-quarter estimate for purposes of calculating Form 2210.
Enter total, or 1st-5th Amount paid
If the estimates were paid in equal amounts and on time, use the
Enter total
 field. Otherwise, enter the payments in the
1st - 5th Amount paid
 fields. When amounts are in these fields, UltraTax CS ignores information in the
Enter total
 field.
Enter the actual amount of each payment in the appropriate
Amount
 field, and enter the date if the payment was not on time. Do not include any
2024
 overpayment amount in the
1st payment
 field.
note
UltraTax CS provides five payment fields to allow for situations in which more than one estimated tax payment was made in a quarter. Enter payments in the order in which they were made. The first payment date defaults to the first-quarter due date, the second payment to the second-quarter due date, and so on. The fifth payment date defaults to the fourth-quarter due date. It is important, however, to know that these are not "quarter" fields. For example, record a payment in the first quarter in the
1st payment
 field. Then, if there were two payments made in the second quarter, record them in the
2nd payment
 and
3rd payment
 fields with the date paid for the 3rd payment. Then enter the third- and fourth-quarter payments in the
4th payment
 and
5th payment
 fields with dates paid, respectively.
Treat calculated amounts as paid
UltraTax CS proformas the estimated payments calculated in the prior year's application to the
Calculated amount
 fields. Enter
X
 in this field to transfer amounts from the
Calculated amount
 fields to the
Amount paid
 fields.
note
  • Amounts entered in the
    Amount paid
     fields will not be overwritten when the
    Treat calculated amounts as paid
     field is marked.
  • When the
    Date paid
     field is blank, the first payment date defaults to the first-quarter due date, the second payment to the second-quarter due date, and so on. The fifth payment date defaults to the fourth-quarter due date.
Paid with 4868 ext
Enter the amount paid with Form 4868, if the Extension printing feature or the
Balance due on extension (Force)
 field in the Extension Information section was not used. UltraTax CS prints this amount on the appropriate line of Form 1040 and in the Amount you are paying line on Form 4868. You may enter
0
 (zero) in this field.
Each time you print the extension (via the File and then Print Extensions), UltraTax CS:
  • calculates the extension payment amount and enters it in this field,
  • prints this amount on the main return, and
  • issues an FYI diagnostic message indicating that you need to verify the amount paid with the extension before filing the return.
Do not delete a previously calculated amount (in blue text) in this field if you want to recalculate the extension. UltraTax CS updates a calculated amount in this field.
Alternatively, you can overrule the calculated amount by entering the amount actually paid with the current-year extension in this field.
Paid with 2350 ext
Enter the amount paid with Form 2350, Application for Extension of Time to File U.S. Income Tax Return. UltraTax CS prints this amount on Schedule 3, line 10 (Form 1040).
Each time you print the extension (via the File and then Print Extensions), UltraTax CS:
  • calculates the extension payment amount and enters it in this field,
  • prints this amount on the main return, and
  • issues an FYI diagnostic message indicating that you need to verify the amount paid with the extension before filing the return.
Do not delete a previously calculated amount (in blue text) in this field if you want to recalculate the extension. UltraTax CS updates a calculated amount in this field.
Alternatively, you can overrule the calculated amount by entering the amount actually paid with the current-year extension in this field.
Additional payment
This information is used in the calculation of late filing payment penalties and interest, if applicable.
Amount paid with 1040-V (Force)
Enter an amount in this field to indicate an amount paid with Form 1040-V that differs from the calculated balance due on Form 1040.
note
This force amount paid with Form 1040-V does not affect filing instructions. The original calculated balance due will be reflected on the filing instructions.
This force field also does not affect the printing of Form 1040-V. Per the IRS, Form 1040-V should only be filed with Forms 1040, 1040-SR, and 1040NR.
  • The Form 1040-V payment voucher automatically prints for balance due returns when requested by the IRS. For a balance due on Form 1040/1040-SR, or 1040NR, the IRS requests that Form 1040-V accompany the check as a voucher. If an electronic funds withdrawal is used to pay the balance due, Form 1040-V will not print. Form 1040-V is not prepared if you are filing Form 1040NR-EZ, 1040-SS, or 1040X.
  • You can choose this option for all new 1040 clients or 1040 clients converted from another tax application vendor, then override it on a client-by-client basis. Choose Setup and then 1040 Individual, select the New Client Options button in the 1040 Product Information dialog, and mark the
    Suppress Form 1040-V payment voucher
     box. If you wish to override the global option for the open client, clear the
    Suppress printing Form 1040-V
     field in the Est Screen.
Other withholding
Enter only those amounts that were not entered in other input screens. The UltraTax CS Source Data Entry utility shares Federal income tax withholding from Forms 1099-B, 1099-B Brokerage Statements, 1099-PATR, and 1099-G to this field.
Former spouse SSN, if joint estimates
When a former spouse SSN and name are entered on a single or head of household return, UltraTax CS prints that SSN in the Spouse's social security number box on the front of the Form 1040. When a former spouse SSN and name are entered on a married filing joint or married filing separate return, UltraTax CS prints "DIV" and the spouse SSN on Form 1040, line 26.
Explanation of division of joint estimates
If joint estimates were paid for the current year and are being divided between separate taxpayer and spouse returns, enter an explanation of how the joint estimates were divided. This statement will be included in the electronic file and will print with a paper return.

2025
 Overpayment Application

Application of
2025
 overpayment
The code in this field instructs UltraTax CS how to apply any current-year overpayment. An entry here affects what prints on Form 1040, lines 35 and 36.
note
You can choose this option for all new 1040 clients or 1040 clients converted from another tax application vendor, then override it on a client-by-client basis. To set the option for all clients, choose Setup and then 1040 Individual, select the New Client Options button in the 1040 Product Information dialog, and select the appropriate overpayment type from the
Overpayment application
 fieldview. Then, to override this option for the open client, return to this field and change the overpayment type or leave it blank.
To apply 100 percent of an overpayment to next year's estimated tax when there is not estimated tax due, enter
7
 in the
Application of
2025
 overpayment
 field.
With code #7 or #8, do not calculate estimates
Mark this box to apply an overpayment coded 7 or 8 without calculating
2026
 estimates. Form 1040-ES and the 1040-ES filing instructions will not print. UltraTax CS will not make any calculation of estimated tax liability for the following year. This will only be applied if the
Form 1040-ES -
2026
 declaration
 code is left blank.

2026
 Estimates - Calculated

UltraTax CS calculates the estimated tax liability for a client if you enter code
2
,
3
,
4
,
5
,
6
,
7
, or
8
 in the
Application of
2025
 overpayment
 field, or if you enter code
1
,
2
,
3
,
5
,
6
,
7
,
8
, or
9
 in the
Form 1040-ES -
2026
 declaration
 field. If an underpayment penalty is calculated for the current year and no estimates are requested, UltraTax CS produces an FYI diagnostic to alert you.
UltraTax CS provides custom paragraphs that may be included in the estimate filing instructions.
  • Custom Paragraph 6 Estimated Tax Pymts (A) (FI) - Reminders for the estimated federal tax payments will not be sent to the taxpayer
  • Custom Paragraph 7 Estimated Tax Pymts (B) (FI) - Reminders for the estimated federal tax payments 2, 3, and 4 will be sent to the taxpayer
  • Custom Paragraph 8 Estimated Tax Pymts (B) (FI) - Vouchers 2, 3, and 4 have been retained and will be sent to the taxpayer closer to the due date
  • Custom Paragraph 29 Status of Estimates (FI) - Estimated tax payments should be reviewed on a quarterly basis to avoid an underpayment situation
  • Custom Paragraph 34 1040ES Electronic Pymnts (FI) - Paying estimates using the Electronic Federal Tax Payment System (EFTPS)
  • Custom Paragraph 45 Estimated Tax Pymts Change (FI) - Should your actual income exceed (or actual deductions fall below) the projected amounts, penalties may not be avoided with these estimated payments.
  • Custom Paragraph 46 Estimated Credit Card Payment (FI) - Similar to Custom Paragraph 4 Credit Card Payment (instructions on how to pay taxes by credit card, by phone, and online), but this paragraph prints with 1040-ES filing instructions when printed separately from other filing instructions.
UltraTax CS also provides options for the display of the estimate filing instructions.
  • One option is to print estimate filing instructions designed for taxpayers who use EFTPS to make their estimated tax payments. Enter
    X
     in the
    EFTPS filing instructions
     field on the Est Screen to enable this option. This is specific to the client.
  • Two more options are available by visiting Setup,  1040 Individual, and then  Other Return Options and select the Client Documents tab. Amounts that are entered in the
    2026
     Estimates paid
     fields on the Est Screen can be indicated as "Paid" on the filing instructions by marking
    Print "Paid" next to payments indicated as paid on Screen Est
     in the Estimate Filing Instructions section. The other option is
    Only print balance due estimates in the filing instructions
    , which will print estimate filing instructions with only the voucher payments that have a balance due. These are global options.
Form 1040ES -
2026
 declaration
If the
Application of
2025
 and
Form 1040-ES -
2026
 declaration
 fields are blank, UltraTax CS does not generate estimate filing instructions or estimate vouchers.
note
  • Taxpayers using Schedule H to report wages paid to household employees may be required to make estimated tax payments. Refer to the instructions for Form 1040-ES, Who Must Make Estimated Tax Payments.
  • You can choose options
    1
     and
    3
     for all new 1040 clients or 1040 clients converted from another tax application vendor, then override it on a client-by-client basis. To set this option, choose Setup and then 1040 Individual, select the New Client Options button in the 1040 Product Information dialog, and select the appropriate method from the
    Next year's estimate declaration
     fieldview.
The options for the
Form
1040-ES -
2026
 declaration
 field are listed in the table that follows and in the fieldview.
Code
Result
1
Use the current-year liability. This is the default if option
2
,
3
,
4
,
5
,
6
,
7
, or
8
 is selected in the
Application of
2025
 overpayment
 field.
note
  • If the current-year tax is less than the minimum filing requirements, the vouchers do not print.
  • Safe Harbor rules are applied when using this code. UltraTax CS calculates estimated taxes at 110 percent of the current-year tax if AGI is greater than $150,000 ($75,000 if MFS). 1040-SS clients do not calculate Safe Harbor.
2
Use the current-year liability adjusted by amount below. If this option is selected, also enter an adjustment to the current-year tax liability in the
Amount for code #2
 field. If the adjustment represents a decrease, enter a negative amount.
3
Use the current-year liability even if the total liability falls below the minimum amount required to make estimated payments. For
2026
 estimates, UltraTax CS uses 100 percent of the current-year tax liability, if appropriate.
note
Safe Harbor rules are applied when using this code. See the description of code 1 in this table.
4
Print vouchers with amount fields blank. If this option is selected, UltraTax CS prints estimate vouchers with the amount fields left blank. No estimate filing instructions are produced when choosing this option. If filing instructions are desired, enter
X
 in the
Print estimate filing instructions with blank amounts with Code 4
 field.
note
  • This option applies to all returns attached to the client that permit use of code
    4
    .
  • Filing instructions can be customized.
5
Use amounts entered below, before overpayment. If this option is selected, also enter amounts in the
Amounts for code #5 or #9
 fields. These amounts are adjusted by any overpayment applied.
6
Use current-year amounts adjusted by amounts below. If this option is selected, also enter adjustments in the
Amounts for code #6
 fields. If the adjustment represents a decrease, enter a negative amount.
note
UltraTax CS uses the tax tables or tax rate schedules to calculate line 7 of the 1040ES worksheet. It does not take into account whether the current-year tax was calculated based on a Capital Gain Worksheet. The Tax Projection Worksheet and code 8 can be used when current-year tax is based on a Capital Gain Worksheet.
7
Use current-year liability and suppress vouchers from printing.
note
  • Code 7 prevents estimate vouchers from printing; it does not suppress the calculation of the vouchers. If you want to suppress the calculation, leave the
    Form 1040-ES -
    2026
     declaration
     field blank; in the
    2025
     Overpayment Application section, select
    7
     in the
    Application of
    2025
     overpayment
     field and mark the
    With code #7 or #8, do not calculate estimates
     field. If you choose to suppress the calculation, the following notes do not apply.
  • Estimate filing instructions print; to suppress filing instructions, you can enter
    X
     in the
    Suppress printing of estimate filing instructions with Code 7
     field. The client can use the IRS estimate form instead of the application form.
  • Calculated amounts proforma to the following year.
  • If you select
    1, Return
     or
    2, Extension
     in the
    Electronic funds withdrawal for estimated tax by quarter
     field(s) on the ELF Screen, you will enable an electronic funds withdrawal, and you’ll see a diagnostic message.
  • The client meets the criteria for the Estimate Reminder X Quarter in Data Mining, and UltraTax CS generates an estimate reminder letter for the client.
8
Use liability from Tax Projection Worksheet. If this option is selected, UltraTax CS uses the tax less withholding, earned income credit, additional child tax credit, and other payments from the Tax Projection Worksheet. Projected Health care: Individual Responsibility payments are not included in estimates. Further options are available below, under
Additional coding for code #8
.
note
1040-SS and 1040-PR clients cannot use code 8 to calculate estimates. UltraTax CS defaults to code 1.
9
Use amounts entered below. If this option is selected, enter amounts in the
Amounts for code #5 or #9
 fields. The vouchers will reflect these amounts and will not be adjusted for any overpayments.
note
If overpayment codes
7
 or
8
 are used, the overpayment amount will be applied to next year, but the voucher amounts will not be adjusted by the overpayment.
Withholding adjustment
Enter the amount of increase / decrease for federal income tax withholding expected for
2026
. For estimate codes
1
,
2
,
3
,
6
, and
7
, UltraTax CS uses the amount entered here to help estimate the amount of tax due for
2026
. Enter a decrease as a negative amount.
2026
 Estimates paid
If you select code
1
,
2
,
3
,
6
, or
8
 in the
Form 1040-ES -
2026
 declaration
 field, enter any amount already paid for each quarter in the appropriate field. UltraTax CS subtracts these amounts from the quarterly gross estimated tax liability after UltraTax CS of any overpayment available for the quarter(s) indicated to determine the voucher amounts. If code
5
 or
9
 is selected in the
Form 1040-ES -
2026
 declaration
 field, amounts in these fields will not adjust the voucher amounts. To indicate an estimate already paid when using code
5
 or
9
, enter the amount in the column
2026
 Estimates paid
 only.
If estimated tax payments are submitted for electronic funds withdrawal (EFW) with an electronically filed extension, the calculated amounts of those payments can be found on the ELF Screen. To transfer the amounts of the estimates paid by EFW from the ELF Screen to the Est Screen, enter
X
 in the
Treat code 2 calculated amounts as paid, and transfer to Screen Est,
2026
 Estimates paid field(s)
 field on the ELF Screen in the Electronic Filing folder.
note
To print the “Paid” amounts on the Estimate Filing Instructions, select Setup, 1040 Individual, Other Return Options, and then  Client Documents and mark
Print “Paid” next to payments indicated as paid on the Est Screen
.
Taxpayer / Spouse SE income
Enter the amount of increase or decrease in taxpayer's / spouse's self-employment income expected for
2026
. UltraTax CS increases or decreases the current-year income by this amount and calculates the change in self-employment tax based on the increase or decrease in income. Enter a decrease as a negative amount.
Adjusted gross income
Enter the amount of increase / decrease in adjusted gross income expected for
2026
. UltraTax CS increases / decreases the current-year income by this amount. Enter a decrease as a negative amount.
Other tax / credit adj
Enter the amount of adjustments to other taxes / credits expected for
2026
. Enter a decrease as a negative amount.
note
If you claimed the first-time homebuyer credit in 2008 and the home ceased to be your main home in
2026
, include in this field the entire credit you claimed, less exceptions and amounts previously repaid.
Additional coding for code #8
Generally, estimated tax payments and withholding should equal at least the smaller of 100 percent of the tax shown on the prior year return or 90 percent of the tax shown on the current year return to avoid an underpayment penalty. If at least two-thirds of gross income is from farming or fishing, the current year percentage is reduced to 66.6 percent. Other exceptions apply for higher income taxpayers and certain household employers. Using
Form 1040-ES -
2026
 declaration
 code
8
 will calculate estimated taxes based on 100 percent of the tax liability calculated on Form TPW. Entering an additional code here will modify the calculation of estimated taxes from Form TPW. The available options are listed in the table that follows and in the fieldview.
Code
Result
A
90%. This will calculate estimated taxes based on 90% of the estimated tax liability calculated on Form TPW.
B
66.6% (Farmers). This will calculate estimated taxes based on 66.6% of the estimated tax liability calculated on Form TPW. This option should only be used when two thirds of gross income is from farming or fishing.
C
Desired refund. This will add the desired refund amount entered in the field below to the estimated tax liability calculated on Form TPW.
note
Code 8 will not calculate for 1040-SS and 1040-PR clients. UltraTax CS defaults to code 1.
Amount of refund desired
When using
Form 1040-ES -
2026
 declaration
 code
8
 and
Additional coding for code #8 C
, enter the amount of refund desired. UltraTax CS adds this amount to the estimated tax liability calculated on Form TPW to calculate estimated tax payments.
note
Code 8 will not calculate for 1040-SS and 1040-PR clients. UltraTax CS defaults to code 1.
No. of
2026
 vouchers desired
The number of estimate vouchers defaults to four. Enter a code in this field if fewer than four vouchers are desired. The overpayment and amounts already paid toward next year’s estimates are applied to each voucher based on the overpayment code and the quarter in which amounts were paid. This selection determines which vouchers will calculate.
UltraTax CS automatically updates this field to request vouchers for unpaid quarters when:
  • estimated tax payments are submitted for electronic funds withdrawal (EFW) with an electronically filed extension, and
  • an
    X
     is entered in the
    Treat code 2 calculated amounts as paid, and transfer to the Est Screen,
    2026
     Estimates paid field(s)
     field on the ELF Screen.
If only the first quarter is paid via EFW with an extension, UltraTax CS transfers
3
 = Last three vouchers. If both the first and second quarters are paid via EFW with an extension, UltraTax CS transfers
2
 = Last two vouchers. If the first, second, and third quarters are paid via EFW with an extension, UltraTax CS transfers
1
 = Last voucher.
note
UltraTax CS always prints four vouchers unless the
Print Form 1040-ES in scannable format
 and
Print only vouchers with balance due
 boxes are marked under Setup, 1040 Individual, Other Return Options, and then  Return Presentation tab.
Amt to round up each estimate
Enter a rounding multiple for the estimated tax installments. For example, if you wanted to round up each estimated tax installment to the nearest $10, you would enter
10
. Rounding is done before applying overpayments or amounts already paid.
Treat 4th quarter estimate as due on 12/31
note
Electronic filing note:
 This option is ignored when electronic funds withdrawal (EFW) is requested for the fourth quarter (which must be paid in January).
IRS check digits from pre-printed label
If the OCR-A or Scannable format is selected, UltraTax CS automatically converts the taxpayer identification number into the appropriate check digits. To force different check digits, enter the two-character check digits from the IRS-provided pre-printed label that was mailed to the taxpayer.
Est payments method (1=EFTPS; 2=Direct Pay)
When estimates are not set up for electronic funds withdrawal, taxpayers are instructed to pay estimates using a check. Use this field to direct taxpayers to pay estimates using the Electronic Federal Tax Payment System (EFTPS) or IRS Direct pay (pay directly from a bank account).
The following text prints in the filing instructions, depending on whether you enter 1 or 2, or if the field is blank.
  • 1
    : Schedule your payments through the Electronic Federal Payment System (EFTPS) by either visiting eftps.gov or calling 1-800-555-4477. Payments must be scheduled no later than 8:00 p.m. Eastern Time, at least one calendar day prior to the due date.
    If you need to cancel a scheduled payment (i.e. bank account closed or changed due to merger, etc.), cancellation requests must be received no later than 11:59 p.m. Eastern Time, at least two business days prior to the schedule payment date. You will need your social security number and EFTPS PIN, the tax form number and the last eight digits of the EFT acknowledgment number for the payment you wish to cancel.
  • 2
    : Visit www.irs.gov/payments/direct-pay and select on
    Make a payment
     to pay directly from your bank account. Select "Estimated Tax" as the Reason for Payment, "1040ES" as Apply Payment to, and
    2025
     as the Tax Period for Payment. Estimated tax payments are due regardless of Direct Pay availability so avoid penalties by scheduling payments ahead of the payment due date. No more than 2 payments can be scheduled within a 24-hour period.
  • Blank
    : A check in the amount of $ should be made payable to the United States Treasury and included with the voucher. Write"S.S.N. ***-**-****,
    2026
     Form 1040" and your daytime phone number on the check.
    Do not attach your payment or Form 1040-V to your return or to each other. Instead place them loose in the envelope.

Name Change - Estimates

Use this section to print only the taxpayer or spouse name on the 1040-ES vouchers, or if the taxpayer or spouse changed his or her name during the tax year and made estimated tax payments using his or her old name. Information entered in this section prints on a statement which is to be attached to the front of the tax return. If the return is being filed electronically, information from this section will be included in the electronic file. For more information on the requirements for the statement of name change, refer to IRS Publication 505.
note
When the
Require a password to display SSNs
 box is marked in the Setup,  Security, and then  Security Configuration tab, the Social Security number will display as "###-##-####."
Print name on
2026
 1040-ES vouchers
Select
T
 or
S
 to print the 1040-ES estimated tax vouchers for a married filing joint return with only the taxpayer or spouse name instead of both names. UltraTax CS does not make any calculations in the joint return to determine separate tax liability, however adjustments can be made in the Tax Projection Worksheet and
Form 1040-ES -
2026
 declaration
 code
8
 can be used. This field is disabled for returns with filing status single, head of household, and qualifying widow(er). Selecting this option does not affect the choice of filing a joint or separate tax return for the following year.
note
The 1040 Estimate Instructions will use the same name as the vouchers. If proforma'd 1040 Estimate Instructions do not report the same name as the vouchers, confirm that the name variable is [client name - estimates] and not [client name - survivor]. When using this option, the separate transmittal letters and filing instructions will not be combined during printing.

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