This article applies to:

Product: UltraTax CS
Return type: 1040 Individual
State: All states,Alabama,Alaska,Arizona,Arkansas,California,Colorado,Connecticut,Delaware,District of Columbia,Florida,Georgia,Hawaii,Idaho,Illinois,Indiana,Iowa,Kansas,Kentucky,Louisiana,Maine,Maryland,Massachusetts,Michigan,Minnesota,Mississippi,Missouri,Montana,Nebraska,Nevada,New Hampshire,New Jersey,New Mexico,New York,North Carolina,North Dakota,Ohio,Oklahoma,Oregon,Pennsylvania,Puerto Rico,Rhode Island,South Carolina,South Dakota,Tennessee,Texas,Utah,Vermont,Virgin Islands,Virginia,Washington,West Virginia,Wisconsin,Wyoming

Estimates overview

See the following table 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.

State	Estimates required	Underpayment penalty	Form to file	Can e-file	Payment options	Notes
Alabama	Yes	Yes	Form 40ES	Yes	EFW or Check with voucher	N/A
Arkansas	Yes	Yes	Form AR1000ES	Yes	EFW or Check with voucher	N/A
Arizona	Yes	Yes	Form 140ES	No	Check with voucher	N/A
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	N/A
Connecticut	Yes	Yes	Form CT-1040ES	Yes	EFW or Check with voucher	N/A
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. Make payments in excess of $5,000 electronically.
Delaware	Yes	Yes	Form 200-ES	No	Check with voucher	N/A
Georgia	Yes	Yes	Form 500 ES	No	Check with voucher	N/A
Hawaii	Yes	Yes	Form N-1	No	Check with voucher	N/A
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	N/A
Illinois	Yes	Yes	Form IL-1040-ES	Yes	EfW or Check with voucher	N/A
Indiana	Yes	Yes	Form IT-40ES	No	Check with voucher	N/A
Kansas	Yes	Yes	Form K-40ES	Yes	EFW or Check with voucher	N/A
Kentucky	Yes	Yes	Form 740-ES	Yes	EFW or Check with voucher	N/A
Louisiana	Yes	Yes	Form IT-540ES	No	Check with voucher	N/A
Massachusetts	Yes	Yes	Form 1-ES	Yes	EFW or Check with voucher	N/A
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	N/A
Michigan	Yes	Yes	Form MI-1040ES	No	Check with voucher	N/A
Minnesota	Yes	Yes	PVEST	Yes	EFW or Check with voucher	N/A
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 80-106-19-3-1-181	No	Check with voucher	N/A
Montana	Yes	Yes	Form-IT	No	Check with voucher	N/A
North Carolina	Yes	Yes	Form NC-40	Yes	EFW or Check with voucher	N/A
North Dakota	Yes	Yes	Form ND-1ES	Yes	EFW or Check with voucher	You need to create estimates for e-file at the time the return is created. The estimates are included in the main return rather than sent as separate e-files.
Nebraska	Yes	Yes	Form 1040N-ES	Yes	EFW or Check with voucher	N/A
New Hampshire	Yes	Yes	Form DP-10 ES	No	Check with voucher	N/A
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	N/A
New York	Yes	Yes	Form IT-2105	Yes	EFW or Check with voucher	There will be a separate e-file created for each estimated payment.
Ohio	Yes	Yes	Form OUPC	Yes	EFW or Check with voucher	Estimates must be created for e-file at the time the return is created and the estimates are included in the main return rather than being sent as separate e-files.
Oklahoma	Yes	Yes	Form OW-8-ES	Yes	EFW or Check with voucher	Estimates must be created for e-file at the time the return is created and the estimates are included in the main return and not as separate e-files.
Oregon	Yes	Yes	Form OR-40-V	No	Check with voucher	N/A
Pennsylvania	Yes	Yes	Form PA-40ES	Yes	EFW or Check with voucher	N/A
Rhode Island	Yes	Yes	Form RI-1040ES	No	Check with voucher	N/A
South Carolina	Yes	Yes	Form SC1040ES	No	Check with voucher	N/A
Tennessee	No	No	N/A	No	N/A	N/A
Utah	No	No	Form TC-548	No	Check with voucher	N/A
Virginia	Yes	Yes	Form 760ES	Yes	Check with voucher, EFW, EFT	Estimates must be created for e-file at the same time the return is created or they can't be e-filed. However, once they’ve been created, they get submitted to the state separate from the main return. Effective July 1, 2022, you must make payments in excess of $1,500 per quarter or $6,000 per year electronically.
Vermont	Yes	No	Form IN-114	No	Check with voucher	N/A
Wisconsin	Yes	Yes	Form 1-ES	Yes	EFW or Check with voucher	N/A
West Virginia	Yes	Yes	Form IT-140ES	No	Check with voucher	N/A

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This article applies to:

Estimates overview