Form 1040-Es - Estimated Tax Payment Voucher - 2010
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Department of the Treasury
Internal Revenue Service
Form 1040-ES
Estimated Tax for Individuals
•
You will have federal income tax withheld from wages,
Purpose of This Package
pensions, annuities, gambling winnings, or other income.
•
Use this package to figure and pay your estimated tax. If
You would be required to make estimated tax
you are not required to make estimated tax payments for
payments to avoid a penalty even if you did not include
2010, you can discard this package.
household employment taxes when figuring your
estimated tax.
Estimated tax is the method used to pay tax on
income that is not subject to withholding (for example,
Higher income taxpayers. If your adjusted gross
earnings from self-employment, interest, dividends, rents,
income (AGI) for 2009 was more than $150,000 ($75,000
alimony, etc.). In addition, if you do not elect voluntary
if your filing status for 2010 is married filing separately),
withholding, you should make estimated tax payments on
substitute 110% for 100% in (2)(b) under General Rule,
other taxable income, such as unemployment
earlier. This rule does not apply to farmers or fishermen.
compensation and the taxable part of your social security
Increase Your Withholding
benefits.
If you also receive salaries and wages, you may be able
Change of address. If your address has changed file
to avoid having to make estimated tax payments on your
Form 8822, Change of Address, to update your record.
other income by asking your employer to take more tax
Who Must Make Estimated Tax
out of your earnings. To do this, file a new Form W-4,
Employee’s Withholding Allowance Certificate, with your
Payments
employer.
The estimated tax rules apply to:
Generally, if you receive a pension or annuity you can
•
U.S. citizens and resident aliens,
use Form W-4P, Withholding Certificate for Pension or
•
Residents of Puerto Rico, the U.S. Virgin Islands,
Annuity Payments, to start or change your withholding
Guam, the Commonwealth of the Northern Mariana
from these payments.
Islands, and American Samoa, and
You can also choose to have federal income tax
•
Nonresident aliens (use Form 1040-ES (NR)).
withheld from certain government payments. For details,
see Form W-4V, Voluntary Withholding Request.
General Rule
In most cases, you must pay estimated tax for 2010 if
Additional Information You May Need
both of the following apply.
You can find most of the information you will need in Pub.
1. You expect to owe at least $1,000 in tax for 2010,
505, Tax Withholding and Estimated Tax.
after subtracting your withholding and refundable credits.
Other available information:
2. You expect your withholding and refundable credits
•
Instructions for the 2009 Form 1040 or 1040A.
to be less than the smaller of:
•
What’s Hot. Go to , click on Forms and
a. 90% of the tax to be shown on your 2010 tax
Publications, and then on What’s Hot in forms and
return, or
publications.
b. 100% of the tax shown on your 2009 tax return.
For details on how to get forms and publications, see
Your 2009 tax return must cover all 12 months.
page 96 of the 2009 Instructions for Form 1040 or page
Note. These percentages may be different if you are
86 of the 2009 Instructions for Form 1040A. If you have
a farmer, fisherman, or higher income taxpayer. See
tax questions, call 1-800-829-1040 for assistance. For
Special Rules below.
TTY/TDD help, call 1-800-829-4059.
Exception. You do not have to pay estimated tax for
What’s New
2010 if you were a U.S. citizen or resident alien for all of
2009 and you had no tax liability for the full 12-month
Use your 2009 tax return as a guide in figuring your 2010
2009 tax year. You had no tax liability for 2009 if your
estimated tax, but be sure to consider the following. Only
total tax was zero or you did not have to file an income
some of the amounts in the following paragraphs have
tax return.
changed from 2009, but some unchanged amounts are
also provided here for your convenience.
Special Rules
Limit on deductible farming losses. Beginning in
There are special rules for farmers, fishermen, certain
2010, the farming loss of a taxpayer (other than a C
household employers, and certain higher income
corporation) who receives certain government subsidies
taxpayers.
will be limited to the greater of $300,000 ($150,000 if
Farmers and fishermen. If at least two-thirds of your
married filing separately) or the taxpayer’s total net farm
gross income for 2009 or 2010 is from farming or fishing,
income for the prior 5 tax years. Farming losses caused
substitute 66
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/
% for 90% in (2)(a) under General rule,
by casualty, disease, or drought are disregarded in
3
above.
calculating the limitation. Disallowed amounts can be
carried forward indefinitely.
Household employers. When estimating the tax on
your 2010 tax return, include your household
Roth IRAs. Half of any income that results from a
employment taxes if either of the following applies.
rollover or conversion to a Roth IRA from another
Cat. No. 11340T
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