File Form 1040 ES only if you are making a payment of estimated tax by checkor money order. Mail this voucher with your check or money order payable tou201cUnited States Treasury.u201d Write your social security number and u201c2023 Form1040ESu201d on your check or money order.If you have your own business you need to make estimated tax payments to theIRS throughout the year in order to avoid paying interest and penalties on topof your taxes.Follow the below example for filing and Paying of the Estimated TaxesExampleFor Tax Year 2023 you can pay all of your estimated tax by April 18 2023 orin four equal amounts by the dates shown below.1st payment April 18 20172nd payment June 15 20173rd payment Sept. 15 20174th payment Jan. 16 2018