2025 Estimated Tax Payments

Official source

Enter any estimated federal income tax payments you made for 2025. Include any overpayment that you applied to your 2025 estimated tax from your 2024 return or an amended return.

If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you can’t agree, you must divide the payments in proportion to each spouse’s individual tax as shown on your separate returns for 2025. For more information, see Pub. 505. Be sure to show both SSNs in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2025 or in 2026 before filing a 2025 return.

Divorced taxpayers.

If you got divorced in 2025 and you made joint estimated tax payments with your former spouse, enter your former spouse’s SSN in the space provided on line 26. If you were divorced and remarried in 2025, enter your present spouse’s SSN in the space provided on the front of Form 1040 or 1040-SR.

Name change.

If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of Form 1040 or 1040-SR that explains all the payments you and your spouse made in 2025 and the name(s) and SSN(s) under which you made them.

loading…

2025 Estimated Tax Payments

Official source

Enter any estimated federal income tax payments you made for 2025. Include any overpayment that you applied to your 2025 estimated tax from your 2024 return or an amended return.

If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you can’t agree, you must divide the payments in proportion to each spouse’s individual tax as shown on your separate returns for 2025. For more information, see Pub. 505. Be sure to show both SSNs in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2025 or in 2026 before filing a 2025 return.

Divorced taxpayers.

If you got divorced in 2025 and you made joint estimated tax payments with your former spouse, enter your former spouse’s SSN in the space provided on line 26. If you were divorced and remarried in 2025, enter your present spouse’s SSN in the space provided on the front of Form 1040 or 1040-SR.

Name change.

If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of Form 1040 or 1040-SR that explains all the payments you and your spouse made in 2025 and the name(s) and SSN(s) under which you made them.