Fillable Form 1040-Es - Estimated Tax For Individuals

2013

Department of the Treasury

Internal Revenue Service

Form 1040-ES

Estimated Tax for Individuals

Purpose of This Package

Special Rules

There are special rules for farmers, fishermen, certain

Use this package to figure and pay your estimated tax. If

household employers, and certain higher income

you are not required to make estimated tax payments for

taxpayers.

2013, you can discard this package.

Farmers and fishermen. If at least two-thirds of your

Estimated tax is the method used to pay tax on income

gross income for 2012 or 2013 is from farming or fishing,

that is not subject to withholding (for example, earnings

substitute 66

% for 90% in (2a) under General Rule.

from self-employment, interest, dividends, rents, alimony,

etc.). In addition, if you do not elect voluntary withholding,

Household employers. When estimating the tax on your

you should make estimated tax payments on other

2013 tax return, include your household employment

taxable income, such as unemployment compensation

taxes if either of the following applies.

and the taxable part of your social security benefits.

You will have federal income tax withheld from wages,

pensions, annuities, gambling winnings, or other income.

Change of address. If your address has changed, file

You would be required to make estimated tax payments

Form 8822, Change of Address, to update your record.

to avoid a penalty even if you did not include household

Future developments. For the latest information about

employment taxes when figuring your estimated tax.

developments related to Form 1040-ES and its

Higher income taxpayers. If your adjusted gross

instructions, such as legislation enacted after they were

income (AGI) for 2012 was more than $150,000 ($75,000

published, go to

if your filing status for 2013 is married filing separately),

Who Must Make Estimated Tax

substitute 110% for 100% in (2b) under General Rule,

earlier. This rule does not apply to farmers or fishermen.

Payments

The estimated tax rules apply to:

Increase Your Withholding

U.S. citizens and resident aliens;

If you also receive salaries and wages, you may be able to

Residents of Puerto Rico, the U.S. Virgin Islands,

avoid having to make estimated tax payments on your

Guam, the Commonwealth of the Northern Mariana

other income by asking your employer to take more tax

Islands, and American Samoa; and

out of your earnings. To do this, file a new Form W-4,

Nonresident aliens (use Form 1040-ES (NR)).

Employee's Withholding Allowance Certificate, with your

employer.

General Rule

Generally, if you receive a pension or annuity you can

In most cases, you must pay estimated tax for 2013 if both

use Form W-4P, Withholding Certificate for Pension or

of the following apply.

Annuity Payments, to start or change your withholding

1. You expect to owe at least $1,000 in tax for 2013,

from these payments.

after subtracting your withholding and refundable credits.

2. You expect your withholding and refundable credits

You also can choose to have federal income tax

to be less than the smaller of:

withheld from certain government payments. For details,

see Form W-4V, Voluntary Withholding Request.

a. 90% of the tax to be shown on your 2013 tax return,

Additional Information You May Need

b. 100% of the tax shown on your 2012 tax return.

You can find most of the information you will need in Pub.

Your 2012 tax return must cover all 12 months.

505, Tax Withholding and Estimated Tax.

Note. These percentages may be different if you are a

Other available information:

farmer, fisherman, or higher income taxpayer. See

Instructions for the 2012 Form 1040 or Form 1040A.

Special Rules, later.

Important Changes. Go to IRS.gov, click on Forms &

Exception. You do not have to pay estimated tax for

Pubs, and then on Changes to Current Forms and

2013 if you were a U.S. citizen or resident alien for all of

Publications.

2012 and you had no tax liability for the full 12-month

2012 tax year. You had no tax liability for 2012 if your total

For details on how to get forms and publications, see

tax was zero or you did not have to file an income tax

the 2012 Instructions for Form 1040 or Form 1040A. If you

return.

have tax questions, call 1-800-829-1040 for assistance.

For TTY/TDD help, call 1-800-829-4059. Deaf or

hard-of-hearing individuals can also contact the IRS

through relay services such as the Federal Relay Service

available at

Feb 28, 2013

Cat. No. 11340T

Form 1040-Es - Estimated Tax For Individuals - 2013

Related Articles

Related forms

Related Categories