Form 1040-Es - Estimated Tax For Individuals - 2012 Page 4

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Instructions for the 2012 Estimated
SSN. List the names and SSNs in the same order on the
joint voucher as you will list them on your joint return.
Tax Worksheet
Enter in the box provided on the estimated tax
payment voucher only the amount you are sending in by
Line 1. Adjusted gross income. Use your 2011 tax
check or money order. When making payments of
return and instructions as a guide to figuring the adjusted
estimated tax, be sure to take into account any 2011
gross income you expect in 2012 (but be sure to consider
overpayment that you choose to credit against your 2012
the items listed under What’s New, earlier). For more
tax, but do not include the overpayment amount in this
details on figuring your adjusted gross income, see
box.
Expected AGI—Line 1 in chapter 2 of Pub. 505.
Make your check or money order payable to “United
If you are self-employed, be sure to take into account
States Treasury.” Do not send cash. To help process
the deduction for self-employment tax. Use the 2012
your payment accurately, enter the amount on the right
Self-Employment Tax and Deduction Worksheet for Lines
side of the check like this: $ XXX.XX. Do not use dashes
1 and 11 of the Estimated Tax Worksheet to figure the
or lines (for example, do not enter “$ XXX—” or
amount to subtract when figuring your expected AGI.
xx
“$ XXX
”).
100
This worksheet also will give you the amount to enter on
Enter “2012 Form 1040-ES” and your SSN on your
line 11 of your estimated tax worksheet.
check or money order. If you are filing a joint estimated
Line 9. Credits. See the 2011 Form 1040, lines 47
tax payment voucher, enter the SSN that you will show
through 53, or Form 1040A, lines 29 through 33, and the
first on your joint return.
related instructions for the types of credits allowed.
Enclose, but do not staple or attach, your payment with
the estimated tax payment voucher.
Line 11. Self-employment tax. If you and your spouse
make joint estimated tax payments and both of you have
self-employment income, figure the self-employment tax
Pay Electronically
for each of you separately. Enter the total on line 11.
Paying electronically helps to ensure timely receipt of
When estimating your 2012 net earnings from
your estimated tax payment. You can pay electronically
self-employment, be sure to use only 92.35% (.9235) of
using the following electronic payment options.
your total net profit from self-employment.
Electronic Federal Tax Payment System (EFTPS).
Line 12. Other taxes. Use the Instructions for the 2011
Electronic funds withdrawal (EFW).
Form 1040 to determine if you expect to owe, for 2012,
Credit or debit card.
any of the taxes that would have been entered on your
2011 Form 1040, lines 58 (additional tax on distributions
For information on paying your taxes electronically, go
only), 59a, 59b, and 60. On line 12, enter the total of
to
those taxes, subject to the following two exceptions.
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
Kentucky, Missouri, New Jersey, Tennessee,
P.O. Box 970006
address shown below for the place where you live. Do not mail your tax
Virginia, West Virginia
St. Louis, MO
return to this address or send an estimated tax payment without a payment
63197-0006
voucher. Also, do not mail your estimated tax payments to the address
shown in the Form 1040 or 1040A 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,
Florida, Louisiana, Mississippi, Texas
P.O. Box 1300
you must include the box number in the address. Also, note that only the
Charlotte, NC
U.S. Postal Service can deliver to P.O. boxes. Therefore, you cannot use a
28201-1300
private delivery service to make estimated tax payments required to be sent
to a P.O. box.
THEN send it to “Internal
Arkansas, Idaho, Illinois, Indiana, Iowa, Kansas,
P.O. Box 802502
IF you live in . . .
Revenue Service” at . . .
Michigan, Minnesota, Montana, Nebraska, New
Cincinnati, OH
Mexico, North Dakota, Ohio, Oklahoma, South
45280-2502
Dakota, Utah, Wisconsin, Wyoming
Connecticut, Delaware, District of
P.O. Box 37007
A foreign country, U.S. possession or territory;*
P.O. Box 1300
Columbia, Maine, Maryland,
Hartford, CT
non-bona fide residents of Guam or the U.S.
Charlotte, NC
Massachusetts, New Hampshire, New
06176-0007
Virgin Islands; or use an APO or FPO address; or
28201-1300
York, Pennsylvania, Rhode Island,
file Form 2555, 2555-EZ, or 4563; or are a
USA
Vermont
dual-status alien
Alabama, Georgia, North Carolina,
P.O. Box 105225
Guam:
South Carolina
Atlanta, GA
Bona fide residents*
Department of
30348-5225
Revenue and Taxation
Government of Guam
P. O. Box 23607
GMF, GU 96921
Alaska, Arizona, California, Colorado,
P.O. Box 510000
U.S. Virgin Islands:
Virgin Islands Bureau of
Hawaii, Nevada, Oregon, Washington
San Francisco, CA
Bona fide residents*
Internal Revenue
94151-5100
6115 Estate Smith Bay
Suite 225
St. Thomas, VI 00802
* 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.
-4-
Form 1040-ES (Rev. 05-2012)

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