Individuals can make estimated tax payments in two ways:

• by crediting all or part of any overpayment on your annual tax return towards your next year's estimated tax (rather than getting a refund)
• by sending in your estimated tax payments with payment vouchers from Form 1040-ES, Estimated Tax For Individuals

Corporations must deposit their estimated tax payments with an authorized financial institution or a Federal Reserve Bank using Form 8109, Federal Tax Deposit (FTD) Coupon.