Form 1-Es - Estimated Tax Payment - Massachusetts Department Of Revenue (Page 2 of 7) in pdf

Form 1-Es - Estimated Tax Payment - Massachusetts Department Of Revenue Page 2

Specific Instructions

What if I credited my 2016 overpayment to 2017 estimated

taxes? If you overpaid your 2016 income tax and elected to ap ply

1. Complete the enclosed Estimated Tax Worksheet to determine

it as a credit to your 2017 estimated income tax, the amount of

your estimated tax.

overpayment may be applied in whole or in part to any installment

2. Enter your name, address, Zip code and Social Security number

period. If any overpayment credit remains, apply it to the next

on the payment voucher.

installment.

3. Enter the correct due dates.

Be sure to enter the overpayment credit in col. c of the enclosed

4. Enter in line 1 of the voucher the amount due from line 12 of

Record of Estimated Tax Payments. If the credit equals or ex ceeds

the work sheet.

your full estimated tax liability for 2017, you need not file the pay-

ment vouchers. Send a payment voucher to the Department only

5. Complete the Record of Estimated Tax Payments. Detach

when you are making a payment.

voucher at perforations.

6. Mail the voucher with check or money order payable to the

Commonwealth of Massachusetts. Write your Social Security

number in the lower left corner of your check.

If you must amend your estimated tax:

1. Complete the Amended Computation Worksheet.

2. Complete lines 1 through 3 of the appropriate voucher.

3. Mail with required payment.

Form 1-Es - Estimated Tax Payment - Massachusetts Department Of Revenue Page 2