Form 1040-Es - Estimated Tax For Individuals - Payment Voucher 2005

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OMB No. 1545-0087
Estimated Tax for Individuals
Department of the Treasury
This package is primarily for first-time filers of estimated tax.
Internal Revenue Service
If you have tax questions, call
Purpose of This Package
2. The tax shown on your 2004 tax
1-800-829-1040 for assistance. For
return (110% of that amount if you are not
Use this package to figure and pay your
TTY/TDD help, call 1-800-829-4059.
a farmer or fisherman and the adjusted
estimated tax. If you are not required to
gross income shown on that return is more
make estimated tax payments for 2005,
What’s New for 2005
than $150,000 or, if married filing
you can discard this package.
separately for 2005, more than $75,000).
Use your 2004 tax return as a guide in
Estimated tax is the method used to pay
However, if you did not file a 2004 tax
figuring your 2005 estimated tax, but be
tax on income that is not subject to
return or that return did not cover 12
sure to consider the following changes. For
withholding (for example, earnings from
months, item (2) above does not apply.
more information on these changes and
self-employment, interest, dividends, rents,
For this purpose, include household
other changes that may affect your 2005
alimony, etc.). In addition, if you do not
employment taxes (before subtracting
estimated tax, see Pub. 553.
elect voluntary withholding, you should
advance EIC payments made to your
Dependent—New rules. A dependent is
make estimated tax payments on
employee(s)) when figuring the tax shown
either a qualifying child or a qualifying
unemployment compensation and the
on your tax return if either of the following
taxable part of your social security
Qualifying child. In general, a qualifying
benefits. See the 2004 instructions for your
● You will have federal income tax
child must meet all of the following
tax return for details on income that is
withheld from wages, pensions, annuities,
gambling winnings, or other income.
● The child must be your child (including
The estimated tax worksheet on page 4
● You would be required to make
an adopted child, stepchild, or eligible
will help you figure the correct amount to
estimated tax payments to avoid a penalty
foster child), brother, sister, stepbrother,
pay. The estimated tax payment vouchers in
even if you did not include household
stepsister, or a descendant of any of them.
this package are for crediting your estimated
employment taxes when figuring your
tax payments to your account correctly if you
● The child must have lived with you for
estimated tax.
are paying by check or money order. Use the
more than half of 2005. But an exception
Exception. You do not have to pay
Record of Estimated Tax Payments on page
applies, in certain cases, for children of
estimated tax if you were a U.S. citizen or
6 to keep track of the payments you have
divorced or separated parents.
resident alien for all of 2004 and you had
made and the number and amount of your
● At the end of 2005, the child must be
no tax liability for the full 12-month 2004
remaining payments.
tax year.
under age 19, or under age 24 and a
Do not use any of the vouchers in this
student, or any age and permanently and
The estimated tax rules apply to:
package to notify the IRS of a change of
totally disabled.
● U.S. citizens and residents,
address. If you have a new address, file
● The child must not have provided over
● Residents of Puerto Rico, the Virgin
Form 8822, Change of Address. The IRS
half of his or her own support in 2005.
will update your record and next year you
Islands, Guam, the Commonwealth of the
Qualifying relative. In general, a
will receive new estimated tax payment
Northern Mariana Islands, and American
qualifying relative must meet all of the
vouchers with your name, address, and
Samoa, and
following conditions.
● Nonresident aliens (use Form 1040-ES
social security number preprinted along
● The person must be either your relative or
with a copy of the instructions, and
return envelopes.
any other person (other than your spouse)
If you also receive salaries and wages,
who lived in your home all year as a
you may be able to avoid having to make
If you do not want to receive the
member of your household. If the person is
estimated tax payments on your other
vouchers and envelopes, simply
not your relative, your relationship must not
income by asking your employer to take
begin making your estimated tax
violate local law.
more tax out of your earnings. To do this,
payments electronically.
● The person cannot be the qualifying child
file a new Form W-4, Employee’s
Consider paying your estimated taxes
of another person in 2005 (see above).
Withholding Allowance Certificate, with
electronically. Paying electronically helps
● The person must have gross income of
your employer.
to ensure timely receipt of your estimated
You can also choose to have federal
less than $3,200. If the person is
tax payment. You can pay electronically
income tax withheld from certain
permanently and totally disabled, certain
using the following convenient, safe, and
government payments. For details, see
income from a sheltered workshop may be
secure electronic payment options.
Form W-4V, Voluntary Withholding Request.
excluded for this purpose.
● Electronic Federal Tax Payment System
● You must have provided over half of the
You cannot make joint
person’s support in 2005. But exceptions
estimated tax payments if you
● Credit card.
apply, in certain cases, for children of
or your spouse is a nonresident
divorced or separated parents and for a
alien, you are separated under
● Electronic funds withdrawal.
person supported by two or more
a decree of divorce or separate
When you pay taxes electronically, there
maintenance, or you and your spouse have
is no check to write and no voucher to
different tax years.
The following rules also apply in
mail. Payments can be made 24 hours a
determining if a person is your dependent.
Additional Information You
day, 7 days a week. You will receive a
1. If you are a dependent of another
confirmation number or electronic
May Need
person in 2005, you cannot claim any
acknowledgement of the payment. See
dependents on your return.
page 3 for details.
Most of the information you will need can
2. If the dependent is married, he or she
be found in Pub. 505, Tax Withholding and
cannot file a joint return unless the return is
Who Must Make Estimated
Estimated Tax.
filed only as a claim for refund and no tax
Tax Payments
Other available information:
liability would exist for either spouse if they
● Pub. 553, Highlights of 2004 Tax
had filed separate returns.
In most cases, you must make estimated
tax payments if you expect to owe at least
3. A dependent generally must be a U.S.
● Instructions for the 2004 Form 1040 or
$1,000 in tax for 2005 (after subtracting
citizen, U.S. national, or a resident of the
your withholding and credits) and you
United States, Canada, or Mexico.
● What’s Hot at
expect your withholding and credits to be
4. New tie-breaker rules apply if a child
less than the smaller of:
meets the conditions to be a qualifying child
For details on how to get forms and
of two or more people and more than one
1. 90% of the tax shown on your 2005
publications, see page 7 of the instructions
person claims the child as a qualifying child.
tax return, or
for Form 1040 or 1040A.
Cat. No. 11340T


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