Form 1040-Es - Estimated Tax For Individuals - 2017 Page 5

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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, New
Internal Revenue Service
shown below for the place where you live. Do not mail your tax return to this address or
Jersey, North Carolina, South
P.O. Box 931100
send an estimated tax payment without a payment voucher. Also, do not mail your
Carolina, Tennessee, Virginia
Louisville, KY 40293-1100
estimated tax payments to the address shown in the Form 1040 or 1040A instructions. If
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, Missouri, New
Hartford, CT 06176-7007
estimated tax payments required to be sent to a P.O. box.
Hampshire, 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 U.S. 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
U.S. Virgin Islands:
Virgin Islands Bureau
Hawaii, Idaho, Nevada, New Mexico,
P.O. Box 510000
Bona fide residents*
of Internal Revenue
Oregon, Utah, Washington, Wyoming
San Francisco, CA 94151-5100
6115 Estate Smith Bay
Suite 225
Arkansas, Illinois, Indiana, Iowa,
Internal Revenue Service
St. Thomas, VI 00802
Kansas, Michigan, Minnesota,
P.O. Box 802502
Montana, Nebraska, North Dakota,
Cincinnati, OH 45280-2502
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 2017 Estimated
Line 12. Other taxes. Use the instructions for the 2016
Form 1040 to determine if you expect to owe, for 2017,
Tax Worksheet
any of the taxes that would have been entered on your
2016 Form 1040, lines 59 (additional tax on distributions
Line 1. Adjusted gross income. Use your 2016 tax
only), 60a, 60b, and 62 (including, if applicable, Additional
return and instructions as a guide to figuring the adjusted
Medicare Tax and/or Net Investment Income Tax). On
gross income you expect in 2017 (but be sure to consider
line 12, enter the total of those taxes, subject to the
the items listed under What's New, earlier). For more
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 60a, 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 2017
pensions, annuities, gambling winnings, or other income,
Self-Employment Tax and Deduction Worksheet for Lines
or
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 2016 Form 1040, lines 48
household employment taxes on line 12.
through 54, or Form 1040A, lines 31 through 35, 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 62, 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 2017 net earnings from
section 167(g) or 460(b), or excise tax on insider stock
self-employment, be sure to use only 92.35% (0.9235) of
compensation from an expatriated corporation. These
your total net profit from self-employment.
-5-
Form 1040-ES (2017)

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