IRS Form 1040-ES 2019 Estimated Tax for Individuals

What Is Form 1040-ES Used for?

IRS Form 1040-ES, Estimated Tax for Individuals is a package of payment vouchers and worksheets used to figure and pay estimated tax. It was issued by the Internal Revenue Service (IRS). The form - also known as the IRS Estimated Tax Form - is revised annually. Download the latest fillable Form 1040-ES through the link below or order a paper version from the IRS website.

Use the estimated tax method to pay tax on income not subject to withholdings and on other taxable income like unemployment compensation or taxable part of the social security benefits (if you do not elect voluntary withholding). You must make the estimated tax payments if you are a United States citizen, resident or nonresident alien, or a resident of Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, and the United States Virgin Island and both of the following applies:

  • You expect to owe a minimum of $1,000 in tax after subtracting all the refundable credits and withholding; and
  • You expect the refundable credits and withholding to be less than 90% of the tax for the upcoming year or 100% of the tax shown on the tax return for the previous year.
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2019
Department of the Treasury
Internal Revenue Service
Form 1040-ES
Estimated Tax for Individuals
Purpose of This Package
Farmers and fishermen. If at least two-thirds of your
gross income for 2018 or 2019 is from farming or fishing,
Use Form 1040-ES to figure and pay your estimated tax
substitute 66
/
% for 90% in (2a) under General Rule.
2
for 2019.
3
Household employers. When estimating the tax on your
Estimated tax is the method used to pay tax on income
2019 tax return, include your household employment
that isn’t subject to withholding (for example, earnings
taxes if either of the following applies.
from self-employment, interest, dividends, rents, alimony,
You will have federal income tax withheld from wages,
etc.). In addition, if you don’t elect voluntary withholding,
pensions, annuities, gambling winnings, or other income.
you should make estimated tax payments on other
You would be required to make estimated tax payments
taxable income, such as unemployment compensation
to avoid a penalty even if you didn’t include household
and the taxable part of your social security benefits.
employment taxes when figuring your estimated tax.
Change of address. If your address has changed, file
Higher income taxpayers. If your adjusted gross
Form 8822, to update your record.
income (AGI) for 2018 was more than $150,000 ($75,000
Future developments. For the latest information about
if your filing status for 2019 is married filing separately),
developments related to Form 1040-ES and its
substitute 110% for 100% in (2b) under General Rule,
instructions, such as legislation enacted after they were
earlier. This rule doesn’t apply to farmers or fishermen.
published, go to IRS.gov/Form1040ES.
Increase Your Withholding
Who Must Make Estimated Tax
If you also receive salaries and wages, you may be able to
Payments
avoid having to make estimated tax payments on your
other income by asking your employer to take more tax
The estimated tax rules apply to:
out of your earnings. To do this, file a new Form W-4,
U.S. citizens and resident aliens;
Employee's Withholding Allowance Certificate, with your
Residents of Puerto Rico, the U.S. Virgin Islands,
employer.
Guam, the Commonwealth of the Northern Mariana
Islands, and American Samoa; and
Generally, if you receive a pension or annuity you can
Nonresident aliens (use Form 1040-ES (NR)).
use Form W-4P, Withholding Certificate for Pension or
Annuity Payments, to start or change your withholding
General Rule
from these payments.
In most cases, you must pay estimated tax for 2019 if both
You also can choose to have federal income tax
of the following apply.
withheld from certain government payments. For details,
1. You expect to owe at least $1,000 in tax for 2019,
see Form W-4V, Voluntary Withholding Request.
after subtracting your withholding and refundable credits.
You can use the IRS Withholding Calculator at
2. You expect your withholding and refundable credits
IRS.gov/W4App
to determine whether you need
to be less than the smaller of:
TIP
to have your withholding increased or decreased.
a. 90% of the tax to be shown on your 2019 tax return,
or
Additional Information You May Need
b. 100% of the tax shown on your 2018 tax return.
You can find most of the information you will need in Pub.
Your 2018 tax return must cover all 12 months.
505, Tax Withholding and Estimated Tax, and in the
instructions for the 2018 Form 1040.
Note. These percentages may be different if you are a
farmer, fisherman, or higher income taxpayer. See
For details on how to get forms and publications, see
Special Rules, later.
the 2018 Instructions for Form 1040.
Exception. You don’t have to pay estimated tax for 2019
What's New
if you were a U.S. citizen or resident alien for all of 2018
In figuring your 2019 estimated tax, be sure to consider
and you had no tax liability for the full 12-month 2018 tax
the following.
year. You had no tax liability for 2018 if your total tax was
zero or you didn’t have to file an income tax return.
Standard deduction amount increased. For 2019, the
standard deduction amount has been increased for all
Special Rules
filers. If you don't itemize your deductions, you can take
There are special rules for farmers, fishermen, certain
the 2019 standard deduction listed in the following chart
household employers, and certain higher income
for your filing status.
taxpayers.
Jan 17, 2019
Cat. No. 11340T
2019
Department of the Treasury
Internal Revenue Service
Form 1040-ES
Estimated Tax for Individuals
Purpose of This Package
Farmers and fishermen. If at least two-thirds of your
gross income for 2018 or 2019 is from farming or fishing,
Use Form 1040-ES to figure and pay your estimated tax
substitute 66
/
% for 90% in (2a) under General Rule.
2
for 2019.
3
Household employers. When estimating the tax on your
Estimated tax is the method used to pay tax on income
2019 tax return, include your household employment
that isn’t subject to withholding (for example, earnings
taxes if either of the following applies.
from self-employment, interest, dividends, rents, alimony,
You will have federal income tax withheld from wages,
etc.). In addition, if you don’t elect voluntary withholding,
pensions, annuities, gambling winnings, or other income.
you should make estimated tax payments on other
You would be required to make estimated tax payments
taxable income, such as unemployment compensation
to avoid a penalty even if you didn’t include household
and the taxable part of your social security benefits.
employment taxes when figuring your estimated tax.
Change of address. If your address has changed, file
Higher income taxpayers. If your adjusted gross
Form 8822, to update your record.
income (AGI) for 2018 was more than $150,000 ($75,000
Future developments. For the latest information about
if your filing status for 2019 is married filing separately),
developments related to Form 1040-ES and its
substitute 110% for 100% in (2b) under General Rule,
instructions, such as legislation enacted after they were
earlier. This rule doesn’t apply to farmers or fishermen.
published, go to IRS.gov/Form1040ES.
Increase Your Withholding
Who Must Make Estimated Tax
If you also receive salaries and wages, you may be able to
Payments
avoid having to make estimated tax payments on your
other income by asking your employer to take more tax
The estimated tax rules apply to:
out of your earnings. To do this, file a new Form W-4,
U.S. citizens and resident aliens;
Employee's Withholding Allowance Certificate, with your
Residents of Puerto Rico, the U.S. Virgin Islands,
employer.
Guam, the Commonwealth of the Northern Mariana
Islands, and American Samoa; and
Generally, if you receive a pension or annuity you can
Nonresident aliens (use Form 1040-ES (NR)).
use Form W-4P, Withholding Certificate for Pension or
Annuity Payments, to start or change your withholding
General Rule
from these payments.
In most cases, you must pay estimated tax for 2019 if both
You also can choose to have federal income tax
of the following apply.
withheld from certain government payments. For details,
1. You expect to owe at least $1,000 in tax for 2019,
see Form W-4V, Voluntary Withholding Request.
after subtracting your withholding and refundable credits.
You can use the IRS Withholding Calculator at
2. You expect your withholding and refundable credits
IRS.gov/W4App
to determine whether you need
to be less than the smaller of:
TIP
to have your withholding increased or decreased.
a. 90% of the tax to be shown on your 2019 tax return,
or
Additional Information You May Need
b. 100% of the tax shown on your 2018 tax return.
You can find most of the information you will need in Pub.
Your 2018 tax return must cover all 12 months.
505, Tax Withholding and Estimated Tax, and in the
instructions for the 2018 Form 1040.
Note. These percentages may be different if you are a
farmer, fisherman, or higher income taxpayer. See
For details on how to get forms and publications, see
Special Rules, later.
the 2018 Instructions for Form 1040.
Exception. You don’t have to pay estimated tax for 2019
What's New
if you were a U.S. citizen or resident alien for all of 2018
In figuring your 2019 estimated tax, be sure to consider
and you had no tax liability for the full 12-month 2018 tax
the following.
year. You had no tax liability for 2018 if your total tax was
zero or you didn’t have to file an income tax return.
Standard deduction amount increased. For 2019, the
standard deduction amount has been increased for all
Special Rules
filers. If you don't itemize your deductions, you can take
There are special rules for farmers, fishermen, certain
the 2019 standard deduction listed in the following chart
household employers, and certain higher income
for your filing status.
taxpayers.
Jan 17, 2019
Cat. No. 11340T
affect your refund or balance due. Promptly report
THEN your standard
changes in your income or family size to your
IF your 2019 filing status is...
deduction is...
Marketplace. See Form 8962 and its instructions for more
Married filing jointly or
information.
$24,400
Qualifying widow(er)
How To Figure Your Estimated Tax
Head of household
$18,350
You will need:
Single or Married filing separately
$12,200
The 2019 Estimated Tax Worksheet,
The
Instructions for the 2019 Estimated Tax
Worksheet,
The
2019 Tax Rate
Schedules, and
However, if you can be claimed as a dependent on
Your 2018 tax return and instructions to use as a guide
another person's 2019 return, your standard deduction is
to figuring your income, deductions, and credits (but be
the greater of:
sure to consider the items listed under
What's
New,
$1,100, or
earlier).
Your earned income plus $350 (up to the standard
deduction amount).
Matching estimated tax payments to income. If you
Your standard deduction is increased by the following
receive your income unevenly throughout the year (for
amount if, at the end of 2019, you are:
example, because you operate your business on a
An unmarried individual (single or head of household)
seasonal basis or you have a large capital gain late in the
and are:
year), you may be able to lower or eliminate the amount of
your required estimated tax payment for one or more
65 or older or blind
$1,650
. . . . . . . . . . . . . . . . . . . . . . . .
periods by using the annualized income installment
65 or older and blind
$3,300
. . . . . . . . . . . . . . . . . . . . . . .
method. See chapter 2 of Pub. 505 for details.
Changing your estimated tax. To amend or correct
your estimated tax, see
How To Amend Estimated Tax
A married individual (filing jointly or separately) or a
Payments, later.
qualifying widow(er) and are:
You can’t make joint estimated tax payments if
65 or older or blind
$1,300
you or your spouse is a nonresident alien, you are
. . . . . . . . . . . . . . . . . . . . . . . .
!
65 or older and blind
$2,600
separated under a decree of divorce or separate
. . . . . . . . . . . . . . . . . . . . . . .
CAUTION
Both spouses 65 or older
$2,600*
maintenance, or you and your spouse have different tax
. . . . . . . . . . . . . . . . . . . .
Both spouses 65 or older and blind
$5,200*
years.
. . . . . . . . . . . . . .
*Only if married filing jointly. If married filing separately, these
amounts do not apply.
Additionally, individuals of the same sex and opposite sex
who are in registered domestic partnerships, civil unions,
or other similar formal relationships that aren’t marriages
Your standard deduction is zero if (a) your spouse
under state law cannot make joint estimated tax
itemizes on a separate return, or (b) you were a
!
payments. These individuals can take credit only for the
dual-status alien and you do not elect to be taxed
estimated tax payments that he or she made.
CAUTION
as a resident alien for 2019.
Payment Due Dates
Social security tax. For 2019, the maximum amount of
You can pay all of your estimated tax by April 15, 2019, or
earned income (wages and net earnings from
in four equal amounts by the dates shown below.
self-employment) subject to the social security tax is
$132,900.
1st payment
April 15, 2019
. . . . . . . . . . . . . . . . .
2nd payment
June 17, 2019
. . . . . . . . . . . . . . . .
Adoption credit or exclusion. For 2019, the maximum
3rd payment
Sept. 16, 2019
. . . . . . . . . . . . . . . . .
adoption credit or exclusion for employer-provided
4th payment
Jan. 15, 2020*
. . . . . . . . . . . . . . . . .
adoption benefits has increased to $14,080. In order to
claim either the credit or exclusion, your modified adjusted
* You don’t have to make the payment due January 15,
2020, if you file your 2019 tax return by January 31, 2020,
gross income must be less than $251,160.
and pay the entire balance due with your return.
Reminders
Individual taxpayer identification number (ITIN) re-
If you mail your payment and it is postmarked by the
newal. If you were assigned an ITIN before January 1,
due date, the date of the U.S. postmark is considered the
2013, or if you have an ITIN that you haven’t included on a
date of payment. If your payments are late or you didn’t
tax return in the last 3 consecutive years, you may need to
pay enough, you may be charged a penalty for
renew it. For more information, see the instructions for
underpaying your tax. See When a Penalty Is Applied,
Form W-7.
later.
Advance payments of the premium tax credit. If you
You can make more than four estimated tax
buy health care insurance through the Health Insurance
payments. To do so, make a copy of one of your
Marketplace, you may be eligible for advance payments
TIP
unused estimated tax payment vouchers, fill it in,
of the premium tax credit to help pay for your insurance
and mail it with your payment. If you make more than four
coverage. Receiving too little or too much in advance will
payments, to avoid a penalty, make sure the total of the
-2-
Form 1040-ES (2019)
amounts you pay during a payment period is at least as
applied if you didn’t pay enough estimated tax for the year
much as the amount required to be paid by the due date
or you didn’t make the payments on time or in the required
for that period. For other payment methods, see How To
amount. A penalty may apply even if you have an
Pay Estimated Tax, later.
overpayment on your tax return.
The penalty may be waived under certain conditions.
No income subject to estimated tax during first pay-
See chapter 4 of Pub. 505 for details.
ment period. If, after March 31, 2019, you have a large
change in income, deductions, additional taxes, or credits
How To Pay Estimated Tax
that requires you to start making estimated tax payments,
you should figure the amount of your estimated tax
Pay Online
payments by using the annualized income installment
IRS offers an electronic payment option that is right for
method, explained in chapter 2 of Pub. 505. If you use the
you. Paying online is convenient and secure and helps
annualized income installment method, file Form 2210,
make sure we get your payments on time. To pay your
including Schedule AI, with your 2019 tax return even if no
taxes online or for more information, go to
IRS.gov/
penalty is owed.
Payments. You can pay using any of the following
Farmers and fishermen. If at least two-thirds of your
methods.
gross income for 2018 or 2019 is from farming or fishing,
IRS Direct Pay. For online transfers directly from your
you can do one of the following.
checking or savings account at no cost to you, go to
Pay all of your estimated tax by January 15, 2020.
IRS.gov/Payments.
File your 2019 Form 1040 by March 2, 2020, and pay
Pay by Card. To pay by debit or credit card, go to
the total tax due. In this case, 2019 estimated tax
IRS.gov/Payments. A convenience fee is charged by
payments aren’t required to avoid a penalty.
these service providers.
Electronic Fund Withdrawal (EFW) is an integrated
Fiscal year taxpayers. You are on a fiscal year if your
e-file/e-pay option offered when filing your federal taxes
12-month tax period ends on any day except December
electronically using tax preparation software, through a
31. Due dates for fiscal year taxpayers are the 15th day of
tax professional, or the IRS at IRS.gov/Payments.
the 4th, 6th, and 9th months of your current fiscal year and
Online Payment Agreement. If you can’t pay in full by
the 1st month of the following fiscal year. If any payment
the due date of your tax return, you can apply for an online
date falls on a Saturday, Sunday, or legal holiday, use the
monthly installment agreement at IRS.gov/Payments.
next business day. See Pub. 509 for a list of all legal
Once you complete the online process, you will receive
holidays.
immediate notification of whether your agreement has
Name Change
been approved. A user fee is charged.
If you changed your name because of marriage, divorce,
IRS2Go is the mobile application of the IRS; you can
etc., and you made estimated tax payments using your
access Direct Pay or Pay By Card by downloading the
former name, attach a statement to the front of your 2019
application.
paper tax return. On the statement, show all of the
Pay by Phone
estimated tax payments you (and your spouse, if filing
jointly) made for 2019 and the name(s) and SSN(s) under
Paying by phone is another safe and secure method of
which you made the payments.
paying electronically. Use one of the following methods :
(1) call one of the debit or credit card service providers or
Be sure to report the change to your local Social
(2) the Electronic Federal Tax Payment System (EFTPS).
Security Administration office before filing your 2019 tax
Debit or credit card. Call one of our service providers.
return. This prevents delays in processing your return and
Each charges a fee that varies by provider, card type, and
issuing refunds. It also safeguards your future social
payment amount.
security benefits. For more details, call the Social Security
Administration at 800-772-1213 (TTY/TDD
WorldPay US, Inc.
800-325-0778).
1-844-729-8298 (1-844-PAY-TAX-8
)
TM
How To Amend Estimated Tax
www.payUSAtax.com
Payments
Official Payments
To change or amend your estimated tax payments,
1-888-UPAY-TAX
(1-888-872-9829)
TM
refigure your total estimated tax payments due (see the
www.officialpayments.com
2019 Estimated Tax Worksheet). Then, to figure the
payment due for each remaining payment period, see
Link2Gov Corporation
Amended estimated tax in chapter 2 of Pub. 505. If an
1-888-PAY-1040
(1-888-729-1040)
TM
estimated tax payment for a previous period is less than
www.PAY1040.com
one-fourth of your amended estimated tax, you may owe a
penalty when you file your return.
EFTPS. To use EFTPS, you must be enrolled either
When a Penalty Is Applied
online or have an enrollment form mailed to you. To make
a payment using EFTPS, call 1-800-555-4477 (English) or
In some cases, you may owe a penalty when you file your
1-800-244-4829 (Español). People who are deaf, hard of
return. The penalty is imposed on each underpayment for
hearing, or have a speech disability and who have access
the number of days it remains unpaid. A penalty may be
-3-
Form 1040-ES (2019)
to TTY/TDD equipment can call 1-800-733-4829. For
have an IRS Individual Taxpayer Identification Number
more information about EFTPS, go to
IRS.gov/Payments
(ITIN), enter it wherever your SSN is requested. If filing a
or www.EFTPS.gov.
joint voucher, also enter your spouse's name and SSN.
List the names and SSNs in the same order on the joint
voucher as you will list them on your joint return.
Mobile Device
Enter in the box provided on the estimated tax payment
To pay through your mobile device, download the IRS2Go
voucher only the amount you are sending in by check or
app.
money order. When making payments of estimated tax,
be sure to take into account any 2018 overpayment that
Pay by Cash
you choose to credit against your 2019 tax, but don’t
include the overpayment amount in this box.
Cash is an in-person payment option for individuals
Make your check or money order payable to “United
provided through retail partners with a maximum of
States Treasury.” Don’t send cash. To help process your
$1,000 per day per transaction. To make a cash payment,
payment accurately, enter the amount on the right side of
you must first be registered online at
the check like this: $ XXX.XX. Don’t use dashes or lines
www.officialpayments.com/fed, our Official Payment
provider.
(for example, don’t enter “$ XXX—” or “$ XXX
/
”).
xx
100
Enter “2019 Form 1040-ES” and your SSN on your
Pay by Check or Money Order Using the
check or money order. If you are filing a joint estimated tax
Estimated Tax Payment Voucher
payment voucher, enter the SSN that you will show first on
your joint return.
Before submitting a payment through the mail using the
Enclose, but don’t staple or attach, your payment with
estimated tax payment voucher, please consider
the estimated tax payment voucher.
alternative methods. One of our safe, quick, and easy
No checks of $100 million or more accepted. The
electronic payment options might be right for you.
IRS can’t accept a single check (including a cashier’s
If you choose to mail in your payment, there is a
check) for amounts of $100,000,000 ($100 million) or
separate estimated tax payment voucher for each due
more. If you are sending $100 million or more by check,
date. The due date is shown in the upper right corner.
you will need to spread the payment over 2 or more
Complete and send in the voucher only if you are making
checks with each check made out for an amount less than
a payment by check or money order. If you and your
$100 million. This limit doesn’t apply to other methods of
spouse plan to file separate returns, file separate
payment (such as electronic payments). Please consider
vouchers instead of a joint voucher.
a method of payment other than check if the amount of the
To complete the voucher, do the following.
payment is over $100 million.
Print or type your name, address, and SSN in the space
provided on the estimated tax payment voucher. If you
-4-
Form 1040-ES (2019)
Where To File Your Estimated Tax Payment Voucher if Paying by Check or Money Order
Mail your estimated tax payment voucher and check or money order to the address
Alabama, Georgia, Kentucky, New
Internal Revenue Service
shown below for the place where you live. Do not mail your tax return to this address or
Jersey, North Carolina, South
P.O. Box 931100
send an estimated tax payment without a payment voucher. Also, do not mail your
Carolina, Tennessee, Virginia
Louisville, KY 40293-1100
estimated tax payments to the address shown in the Form 1040 instructions. If you need
more payment vouchers, you can make a copy of one of your unused vouchers.
Caution: For proper delivery of your estimated tax payment to a P.O. box, you must
Connecticut, Delaware, District of
Internal Revenue Service
include the box number in the address. Also, note that only the U.S. Postal Service can
Columbia, Maine, Maryland,
P.O. Box 37007
deliver to P.O. boxes. Therefore, you cannot use a private delivery service to make
Massachusetts, Missouri, New
Hartford, CT 06176-7007
estimated tax payments required to be sent to a P.O. box.
Hampshire, New York, Pennsylvania,
Rhode Island, Vermont, West Virginia
IF you live in . . .
THEN send it to “Internal Revenue
A foreign country, American Samoa,
Internal Revenue Service
Service” at . . .
or Puerto Rico (or are excluding
P.O. Box 1300
income under Internal Revenue
Charlotte, NC 28201-1300
Code 933) or use an APO or FPO
USA
address, or file Form 2555,
2555-EZ, or 4563, or are a
dual-status alien or nonpermanent
resident of Guam or the U.S. Virgin
Islands
Florida, Louisiana, Mississippi, Texas
Internal Revenue Service
Guam:
Department of
P.O. Box 1300
Bona fide residents*
Revenue and Taxation
Charlotte, NC 28201-1300
Government of Guam
P.O. Box 23607
GMF, GU 96921
Alaska, Arizona, California, Colorado,
Internal Revenue Service
U.S. Virgin Islands:
Virgin Islands Bureau
Hawaii, Idaho, Nevada, New Mexico,
P.O. Box 510000
Bona fide residents*
of Internal Revenue
Oregon, Utah, Washington, Wyoming
San Francisco, CA 94151-5100
6115 Estate Smith Bay
Suite 225
Arkansas, Illinois, Indiana, Iowa,
Internal Revenue Service
St. Thomas, VI 00802
Kansas, Michigan, Minnesota,
P.O. Box 802502
Montana, Nebraska, North Dakota,
Cincinnati, OH 45280-2502
Ohio, Oklahoma, South Dakota,
Wisconsin
*Bona fide residents must prepare separate vouchers for estimated income tax and self-employment tax payments. Send the income tax vouchers to the address for
bona fide residents and the self-employment tax vouchers to the address for non-bona fide residents.
Instructions for the 2019 Estimated
Line 10. Other taxes. Use the instructions for the 2018
Form 1040 to determine if you expect to owe, for 2019,
Tax Worksheet
any of the taxes that would have been entered on your
2018 Schedule 4 (Form 1040), lines 59 (additional tax on
Line 1. Adjusted gross income. When figuring the
distributions only), 60a, 60b, and 62 (including, if
adjusted gross income you expect in 2019, be sure to
applicable, Additional Medicare Tax and/or Net
consider the items listed under
What’s
New, earlier. For
Investment Income Tax). On line 10, enter the total of
more details on figuring your AGI, see Expected
those taxes, subject to the following two exceptions.
AGI—Line 1 in chapter 2 of Pub. 505.
Exception 1. Include household employment taxes
If you are self-employed, be sure to take into account
from Schedule 4 (Form 1040), line 60a, on this line only if:
the deduction for self-employment tax. Use the 2019
You will have federal income tax withheld from wages,
Self-Employment Tax and Deduction Worksheet for Lines
pensions, annuities, gambling winnings, or other income,
1 and 9 of the Estimated Tax Worksheet to figure the
or
amount to subtract when figuring your expected AGI. This
You would be required to make estimated tax payments
worksheet also will give you the amount to enter on line 9
(to avoid a penalty) even if you didn’t include household
of your estimated tax worksheet.
employment taxes when figuring your estimated tax.
Line 7. Credits. See the 2018 Form 1040, line 12a and
If you meet either of the above, include the total of your
Schedule 3 (Form 1040), lines 48 through 51, 53, and 54,
household employment taxes on line 10.
and the related instructions for the types of credits
Exception 2. Of the amounts for other taxes that may
allowed.
be entered on Schedule 4 (Form 1040), line 62, don’t
Line 9. Self-employment tax. If you and your spouse
include on line 10: recapture of a federal mortgage
make joint estimated tax payments and both of you have
subsidy, uncollected social security and Medicare tax or
self-employment income, figure the self-employment tax
RRTA tax on tips or group-term life insurance, excise tax
for each of you separately. Enter the total on line 9. When
on excess golden parachute payments, look-back interest
estimating your 2019 net earnings from self-employment,
due under section 167(g) or 460(b), or excise tax on
be sure to use only 92.35% (0.9235) of your total net profit
insider stock compensation from an expatriated
from self-employment.
corporation. These taxes aren’t required to be paid until
-5-
Form 1040-ES (2019)

Download IRS Form 1040-ES 2019 Estimated Tax for Individuals

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Form 1040-ES Instructions

Form 1040-ES consists of detailed instructions, worksheets, tax rate schedules, and payment vouchers. Use the worksheets to determine your estimated tax amount. Fill out the payment vouchers, detach them, and mail to the IRS. Keep worksheets and instructions for your records.

According to the IRS 1040-ES Form, you can pay your estimated tax in several ways:

  • Online;
  • By phone;
  • Using a mobile device;
  • By cash;
  • By check or money order.

Submit the form only if you pay by check or money order. In this case, mail the payment voucher with the check or money order. The check or money order must contain your SSN and an inscription "201X Form 1040-ES". Do not staple or attach your voucher to the payment.

How to Fill out Form 1040-ES?

  1. Complete the appropriate worksheets to calculate your estimated tax amount;
  2. Enter the amount on the payment voucher. Split it into four payments if necessary;
  3. Provide your and your spouse's name and SSNs (if filing jointly); and
  4. Enter your current address. If you are an alien, provide the foreign address, too.

When Are 1040-ES Payments Due?

Pay all of your estimated tax by April 15, or split it into four equal payments. In this case, the Form 1040-ES due dates will be:

  • April 15;
  • June 17;
  • September 16;
  • January 15 (next year).

If you did not make your payments on time or in the required amount, the IRS may apply penalties. The amount of penalties is defined by the IRS.

What Is the Mailing Address for 1040-ES?

The address to send the form depends on your place of residence:

  • If you live in Florida, Louisiana, Mississippi, or Texas, mail your form to Internal Revenue Service, P.O. Box 1300, Charlotte, NC 28201-1300;
  • If you are the resident of Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, or Wyoming, send your IRS Form 1040-ES to Internal Revenue Service, P.O. Box 510000, San Francisco, CA 94151-5100;
  • The taxpayers who live in Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, and Wisconsin must mail their vouchers to Internal Revenue Service, P.O. Box 802502, Cincinnati, OH 45280-2502;
  • If you live in Alabama, Georgia, Kentucky, New Jersey, North Carolina, South Carolina, Tennessee, or Virginia use this address: Internal Revenue Service, P.O. Box 931100, Louisville, KY 40293-1100;
  • For Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont, and West Virginia, the mailing address is Internal Revenue Service, P.O. Box 37007, Hartford, CT 06176-7007;
  • Foreign country, American Samoa or Puerto Rico residents, as well as dual-status aliens and nonpermanent residents of the United States Virgin Islands and Guam, mail your vouchers to Internal Revenue Service, P.O. Box 1300, Charlotte, NC 28201-1300, USA;
  • If you are a bona fide resident of Guam, mail to this address: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921;
  • Bona fide residents of the United States Virgin Islands, use the following address: Virgin Islands Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, VI 00802.

IRS 1040-ES Related Forms

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