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You can use a 4th quarter 2025 -1040-ES that can be mailed to the IRS, the other option is to use the IRS payment page. Direct pay requires creating an account https://www.irs.gov/pub/irs-prior/f1040es--2025.pdf  https://www.irs.gov/payments    There may be ways to reduce this additional taxable income. We don't have enough info to determine if this is possible.    For simplicity, if this income is going to be taxed a 22% (additional ordinary income is taxed at the highest tax brackets you're in) + 15% for the self-employment tax (assume she has not maxed out her social security wages). So you would need to pay about 37% of her net self-employment income by 1/15/2026.  This is a guess because the different items in your return could result in more or less taxes than this. You may not need to pay anything or pay less because of the safe harbor rules that allow you to avoid underpayment of estimated tax penalties even if you owe note that in your situation, an estimated tax payment now (by 1/15/2026) would only count for the 4th quarter. The default method for computing underpayment of estimated tax penalties is 1/4 of your taxes are due each period (1/1-3/31; 4/1-5/31; 6/1- 8/31 and 9/1-12/31). 1/4 of your withholding taxes are assumed to be paid each period, though you can use actual for each period. Using the annualized income installment method might be required because the default method assumes 1/4 of her SE income is earned each period and thus 1/4 of the taxes on it are due each period.     There will be no federal underpayment of estimated tax penalties if federal withholding 1) and timely estimated tax payments equals or exceeds 90% of your 2025 tax or 2) and timely estimated tax payments equals or exceeds 100% of your 2024 tax (110% if your 2024 adjusted gross income was more than $150K) or 3) the balance due after subtracting federal taxes withheld from 90% of your 2025 tax is less than $1,000 or 4) your total taxes are less than $1,000   if you have sate income taxes the law  will differ