When I file my personal tax return, how do I report the estimated payments I made during the year?

When you file your personal tax return, you report the estimated payments you made during the year on Form 1040 or Form 1040-SR. Specifically, you should include the total of all your estimated tax payments on line 26 of Form 1040 or 1040-SR. Additionally, if you elected to apply any overpayment from your prior year's tax return to your current year's estimated tax, you should also include that amount on line 26.

Here is a step-by-step process to report your estimated tax payments:

1. Gather Information: Collect all records of your estimated tax payments made during the year. This includes any payments made using Form 1040-ES, electronic funds withdrawal, credit card, debit card, or any other method.
2. Form 1040 or 1040-SR: On your Form 1040 or 1040-SR, locate line 26. This is where you will report the total amount of your estimated tax payments.
3. Include Overpayments: If you had an overpayment from the previous year that you elected to apply to your current year's estimated tax, include this amount in the total reported on line 26.
4. Verify Amounts: Ensure that the total amount reported on line 26 accurately reflects all estimated tax payments and any overpayment applied from the prior year.

By following these steps, you will accurately report your estimated tax payments on your personal tax return, ensuring that they are properly credited against your total tax liability for the year.

Sources:
Publication 505 (2024)
Publication 911
Publication 570 (2023)
Publication 554 (2023)
Publication 17 (2023)
Publication 334 (2023)