Indiana Estimated Tax Payment Voucher

 Estimated Tax Payment Voucher
Form ES-40
Form
ES-40

State Form 46005
(R24/ 9-23)

Indiana Department of Revenue

2024

Estimated Tax Payment Form

Your Social
Security Number

Spouse’s Social
Security Number

Your first name

Initial

Last name

If filing a joint return, spouse’s first name

Initial

Last name

Present address (number and street or rural route)

City

State

ZIP/Postal code

Estimated Tax Designation and Payment Area
Complete the worksheet on the back of this form to figure your estimated tax payment.
1.	State tax due from line J of worksheet_________________________________________State Tax	1	.00
2.	From line K of worksheet:
a. Enter your county code_____________________________________
b. Enter county tax_______________________________________________ Your County Tax	2b	.00
3.	From line L of worksheet:
a. Enter spouse’s county code (if different from yours)_______________
b. Enter spouse’s county tax___________________________________ Spouse’s County Tax	3b	.00
4.	Add lines 1, 2b and 3b_______________________________ Estimated Tax Installment Payment	4	
•	 Please make your check or money order payable to: Indiana Department of Revenue.
See instructions for other payment options.

Installment Period Information
Place an “X” in the appropriate box to show which payment you are making:
1st Installment payment due April 15, 2024	

2nd Installment payment due June 17, 2024

3rd Installment payment due Sept. 16, 2024	

4th Installment payment due Jan. 15, 2025

Mail entire form and payment to:
Indiana Department of Revenue
P.O. Box 6102
Indianapolis, IN 46206-6102

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Instructions for Form ES-40
To make an estimated tax payment online, log on
to DOR’s e-services portal, the Indiana Taxpayer
Information Management Engine (INTIME), at
intime.dor.in.gov.
If you expect to have income during the tax year that:
y	 Will not have Indiana tax withheld, or
y	 If you think the amount withheld will not be enough to
pay your tax liability, and
y	 You expect to owe more than $1,000 when you file your
tax return, then you should pay estimated tax.
Use the worksheet below to determine how much you’ll
owe. The first installment payment is due April 15, 2024.
The remaining three payments are due June 17 and Sept.
16, 2024, and Jan. 15, 2025.
Use this form to make an estimated tax payment. We
suggest that first-time estimated income taxpayers make a
copy of the blank form. This is in case the vouchers that are

automatically issued (after we receive your first payment)
don’t get to you by the next payment’s due date.
For more information about estimated tax, get Income Tax
Information Bulletin #3 at www.in.gov/dor/files/reference/
ib03.pdf.
Pay the amount due on or before the installment due date.
Enclose your check or money order made payable to the
Indiana Department of Revenue. Write your Social Security
number on the check or money order. Note: All payments
must be made with U.S. funds.
You can also make your estimated tax payment online via
INTIME at intime.dor.in.gov.
Note: Do Not mail Form ES-40 if paying by credit card or
eCheck.

Worksheet to figure your 2024 estimated tax due – see instructions below
A.	Total estimated income for 2024 ........................................................................................................... A	____________
B.	Total exemption amount . ...................................................................................................................... B ____________	
C.	Amount subject to tax (line A minus line B) . ......................................................................................... C____________	
D.	Amount of state income tax due (line C x .0305) .................................................................................. D____________	
E.	Amount of county income tax due (line C x the appropriate county tax rate(s)) ................................... E	____________
F.	 Anticipated state and county tax due for 2024 (add line D and line E).................................................. F	____________
G.	Total anticipated credits (including anticipated 2024 state and county income tax withheld) ............... G____________	
H.	Amount due (line F minus line G).......................................................................................................... H____________	
I.	 Each installment payment due for 2024 (divide line H by 4)......................................Enter on Line 4	 I ____________	
J.	 Enter portion of line I that represents your estimated state tax due...........................Enter on Line 1	 J	____________
K.	Enter portion of line I that represents your (and spouse’s if same
county) estimated county tax due. Enter 2-digit county code (from
county tax chart)	
.......................................................................................Enter on Line 2	 K	____________
L.	Enter portion of line I that represents spouse’s estimated county
tax due if for a different county than the one on line K. Enter 2-digit
county code	
...............................................................................................Enter on Line 3	L	
____________
Line B – Enter the total amount of exemptions you
are eligible to claim on Indiana’s Schedule 3, line 7, or
Schedule D, line 9. Limitation: If you are a nonresident
alien (not a U.S. citizen and do not meet the green card
test) you may claim only one $1,000 exemption (even if
married filing jointly and/or with dependents).
Line E – Multiply amount on line C by the appropriate
county tax rate(s). Find your rate on page 3 of
Departmental Notice #1, located at www.in.gov/dor/files/
reference/dn01.pdf.

Line I – This is your estimated tax installment payment.
Enter this amount on line 4, Estimated Tax Installment
Payment, at the top of the form.
Lines J, K and L – If you are paying only the amount of
estimated Indiana income tax due, enter the amount from
line I on line 1, State Tax Due, at the top of the form. If
the amount on line I also includes estimated county tax,
enter the portion on lines 2 and/or 3 at the top of the form.
Only break out your spouse’s estimated county tax if your
spouse owes tax to a county other than yours.

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