Individuals – Make a payment of your estimated tax for 2022 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2022 estimated tax. However, you do not have to make this payment if you file your 2022 return (Form 1040 or Form 1040-SR) and pay all tax due by January 31, 2023.