You should complete the work sheet that comes with IRS Form 1040-ES to determine the amount of quarterly payments required. Form 1040-ES includes four vouchers that you use to make your payments. The first payment is due on April 15 of the current tax year. Subsequent payments are due June 15, September 15 and the following January 15. In lieu of using the vouchers, you can pay electronically using IRS Direct Pay (www.irs.gov/payments/direct-pay), schedule electronic payments using the IRS EFTPS system (www.eftps.com) or schedule the electronic payments by including Form 1040-ES with your electronically filed tax return.