Fillable Form 1040-Es - Estimated Tax For Individuals

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 address

Alabama, Georgia, Kentucky,

Internal Revenue Service

shown below for the place where you live. Do not mail your tax return to this address or

Missouri, New Jersey, North

P.O. Box 931100

send an estimated tax payment without a payment voucher. Also, do not mail your

Carolina, South Carolina,

Louisville, KY 40293-1100

estimated tax payments to the address shown in the Form 1040 or 1040A instructions. If

Tennessee, Virginia

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, you must

Connecticut, Delaware, District of

Internal Revenue Service

include the box number in the address. Also, note that only the U.S. Postal Service can

Columbia, Maine, Maryland,

P.O. Box 37007

deliver to P.O. boxes. Therefore, you cannot use a private delivery service to make

Massachusetts, New Hampshire,

Hartford, CT 06176-0007

estimated tax payments required to be sent to a P.O. box.

New York, Pennsylvania, Rhode

Island, Vermont, West Virginia

IF you live in . . .

THEN send it to “Internal Revenue

A foreign country, American Samoa,

Internal Revenue Service

Service” at . . .

or Puerto Rico, (or are excluding

P.O. Box 1300

income under Internal Revenue

Charlotte, NC 28201-1300

Code 933) or use an APO or FPO

USA

address, or file Form 2555,

2555-EZ, or 4563, or are a

dual-status alien or nonpermanent

resident of Guam or the Virgin

Islands

Florida, Louisiana, Mississippi, Texas

Internal Revenue Service

Guam:

Department of

P.O. Box 1300

Bona fide residents*

Revenue and Taxation

Charlotte, NC 28201-1300

Government of Guam

P.O. Box 23607

GMF, GU 96921

Alaska, Arizona, California, Colorado,

Internal Revenue Service

Hawaii, Idaho, Nevada, New Mexico,

P.O. Box 510000

Virgin Islands Bureau

Oregon, Utah, Washington, Wyoming

San Francisco, CA 94151-5100

of Internal Revenue

U.S. Virgin Islands:

Arkansas, Illinois, Indiana, Iowa,

Internal Revenue Service

6115 Estate Smith Bay

Bona fide residents*

Kansas, Michigan, Minnesota,

P.O. Box 802502

Suite 225

Montana, Nebraska, North Dakota,

Cincinnati, OH 45280-2502

St. Thomas, VI 00802

Ohio, Oklahoma, South Dakota,

Wisconsin

*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.

Instructions for the 2013 Estimated

Line 12. Other taxes. Use the Instructions for the 2012

Form 1040 to determine if you expect to owe, for 2013,

Tax Worksheet

any of the taxes that would have been entered on your

2012 Form 1040, lines 58 (additional tax on distributions

Line 1. Adjusted gross income. Use your 2012 tax

only), 59a, 59b, and 60. Take into consideration additional

return and instructions as a guide to figuring the adjusted

taxes for 2013, such as the Additional Medicare Tax and

gross income you expect in 2013 (but be sure to consider

the Net Investment Income Tax. On line 12, enter the total

the items listed under What's New, earlier). For more

of those taxes, subject to the following two exceptions.

details on figuring your adjusted gross income, see

Exception 1. Include household employment taxes

Expected AGI—Line 1 in chapter 2 of Pub. 505.

from Form 1040, line 59a, on this line only if:

If you are self-employed, be sure to take into account

You will have federal income tax withheld from wages,

the deduction for self-employment tax. Use the 2013

pensions, annuities, gambling winnings, or other income,

Self-Employment Tax and Deduction Worksheet for Lines

1 and 11 of the Estimated Tax Worksheet to figure the

You would be required to make estimated tax payments

amount to subtract when figuring your expected AGI. This

(to avoid a penalty) even if you did not include household

worksheet also will give you the amount to enter on line 11

employment taxes when figuring your estimated tax.

of your estimated tax worksheet.

If you meet either of the above, include the total of your

Line 9. Credits. See the 2012 Form 1040, lines 47

household employment taxes on line 12.

through 53, or Form 1040A, lines 29 through 33, and the

Exception 2. Of the amounts for other taxes that may

related instructions for the types of credits allowed.

be entered on Form 1040, line 60, do not include on

Line 11. Self-employment tax. If you and your spouse

line 12: recapture of a federal mortgage subsidy,

make joint estimated tax payments and both of you have

uncollected social security and Medicare tax or RRTA tax

self-employment income, figure the self-employment tax

on tips or group-term life insurance, excise tax on excess

for each of you separately. Enter the total on line 11.

golden parachute payments, look-back interest due under

When estimating your 2013 net earnings from

section 167(g) or 460(b), excise tax on insider stock

self-employment, be sure to use only 92.35% (.9235) of

compensation from an expatriated corporation, or

your total net profit from self-employment.

additional tax on advance payments of health coverage

tax credit when not eligible. These taxes are not required

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Form 1040-ES (2013)

Form 1040-Es - Estimated Tax For Individuals - 2013 Page 5

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