Which IRS forms and payment methods are used for 2025 estimated taxes?

1. What form do individuals use — the plain answer

Most taxpayers who must make quarterly estimated payments use Form 1040-ES to figure and pay estimated federal income tax; the IRS explicitly says “Use Form 1040-ES to figure and pay your estimated tax” ^{[1] [5]}. Nonresident aliens who need to make estimated payments use the 2025 Form 1040-ES (NR), which contains vouchers for check or money‑order payments and instructions on how to identify those payments ^[2].

2. How the form works in practice — worksheets and vouchers

Form 1040-ES is not just a payment slip: it contains an Estimated Tax Worksheet and instructions to estimate taxable income, deductions and credits for 2025 so you can calculate each installment. When you mail a payment, you send the voucher from the 1040-ES with a check or money order payable as directed in the form’s instructions ^{[2] [1]}.

3. The payment methods the IRS accepts

The IRS documents multiple methods for paying estimated tax: mailing a check or money order with the voucher; paying online through the IRS payments portal (including direct debit options); using the Electronic Federal Tax Payment System (EFTPS); paying by credit or debit card through IRS‑approved processors; or delivering cash via authorized retail partners ^{[3] [2]}. University and tax‑help pages summarize the same set of options and note EFTPS and online payments as common choices ^{[6] [7]}.

4. Deadlines and reporting — what you must track

Estimated payments for 2025 follow the familiar schedule (April, June, September and January) and IRS guidance and Publication 505 explain due dates and how payments are reported on the annual return (Form 1040, line 26). Publication 505 also explains exceptions (for example, farmers/fishermen or annualization options) and penalty rules if you underpay ^{[4] [8]}.

5. Alternatives, state forms and special cases

Federal Form 1040-ES is the central federal tool, but states have their own estimated‑tax forms and payment processes (for example, California’s Form 540‑ES for mailed payments or Web Pay, and Virginia and Massachusetts use state vouchers) — taxpayers must follow state procedures in addition to federal requirements ^{[9] [10] [11] [12]}.

6. Practical patterns and favored channels

Taxpayer guidance and university advisories repeatedly point taxpayers toward electronic methods — EFTPS and the IRS online payments portal — for speed, receipt confirmation, and timely posting, while paper vouchers are still supported for mailed checks or money orders ^{[3] [6]}. Private tax guidance sites echo this and list the same payment mix (online, EFTPS, check/money order, card) though they are not official IRS pages ^{[13] [14]}.

7. What the sources do not say (limitations)

Available sources do not mention any new, 2025‑specific payment channels beyond the standard IRS options (mail with voucher, EFTPS, online, card, cash at partners) nor any changes to the basic use of Form 1040‑ES that would replace its worksheet/voucher role (not found in current reporting) ^{[1] [2] [3]}.

8. Takeaway and checklist for taxpayers

If you expect to owe tax in 2025 on income not covered by withholding, get the 2025 Form 1040‑ES (or 1040‑ES (NR) if nonresident), use its worksheet to calculate installments, and pick a payment method that gives you timely confirmation — EFTPS or IRS online payments for electronic records, or mail the voucher with a check/money order if you prefer paper — then report those payments on your 2025 Form 1040, line 26 ^{[1] [2] [3] [8]}.

Sources: IRS Form and guidance pages and related institutional summaries cited above (Form 1040‑ES and Form 1040‑ES (NR): ^[1]; ^[2]; IRS Payments page: ^[3]; Publication 505 and FAQs on estimated tax: ^[4]; ^[8]; university and state guides: ^[6]; p2_s2).