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IRS Form 1040-ES Download Fillable PDF or Fill Online Estimated Tax for Individuals - 2020


Summary2019 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


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.


for 2019.


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


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,


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


to determine whether you need

to be less than the smaller of:


to have your withholding increased or decreased.

a. 90% of the tax to be shown on your 2019 tax return,


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.


Jan 17, 2019

Cat. No. 11340T

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