Instructions For Form D-40es - Individual Estimated Income Tax Vouchers

Instructions For Form D-40es - Individual Estimated Income Tax Vouchers - 2002 Page 2

Who must file D-40ES estimated tax vouchers?

Make your check or money order payable to the D.C. Treasurer.

You must file these vouchers if you are required to file a D.C.

Write your social security number, voucher number, and

income tax return and you expect to owe $100 or more in taxes

“2002 D-40ES” on your check or money order.

after subtracting your tax withheld and any credits. Vouchers must

When are the vouchers due?

be filed even if you had a credit from your D.C. return that covers

You must file your vouchers on or before the following dates:

the full amount of a payment or payments.

• Voucher 1: April 15, 2002

• Voucher 2: June 17, 2002

Should you file joint vouchers?

If you plan to file jointly on your 2002 D.C. return, you should file

• Voucher 3: September 16, 2002

joint 2002 vouchers to ensure that you receive proper credit for

• Voucher 4: January 15, 2003

any income tax you pay. If you file joint vouchers, but you do not

How do you determine your estimated tax?

file jointly on your D.C. return, you may divide the estimated tax

If you expect your taxes and withholding for 2002 to be

paid between you and your spouse any way you wish.

approximately the same as last year, your estimated tax is the

amount of tax you owed in 2001. Divide this amount into four

Where do you send your voucher and payment?

installments.

Government of the District of Columbia

Individual Estimated Tax

If you expect this year’s income to be different from last year, use

P .0. Box 96018

the calculation on page 5 to estimate your 2002 taxes.

Washington, D.C. 20090-6018

Instructions For Form D-40es - Individual Estimated Income Tax Vouchers - 2002 Page 2