Individual Estimated Income Tax - Form NC-40 Form NC-40 eServices Resources Payment Options Benefits Maintenance Schedule Videos Contact Information Pay individual estimated income tax To pay individual estimated income tax: Make one payment or Schedule payments up to 60 days in advance Want to schedule all four payments? Use eFile to schedule payments for the entire year. What is individual estimated income tax? Individual estimated income tax: Income tax you expect to owe for the year, minus Tax you expect to have withheld, plus Tax credits you plan to claim Are my submissions secure? The information you enter in the application is secure. However, some browsers may present a security error message because the header portion of the application references a legacy site that uses HTTP. Review Estimated Income Tax for more information.