This document provides guidance on estimated tax payments for 2009. It notes that the American Recovery and Reinvestment Act of 2009 made several changes that could affect estimated tax calculations, including changes to deductions, credits, exemption amounts, and other tax provisions. It directs taxpayers to refer to IRS Publication 505 for additional information on items affected by these changes. The document then provides an overview of estimated tax payment requirements and guidelines on how to calculate estimated tax using the 2009 Estimated Tax Worksheet and Tax Rate Schedules.
IN-151 - Extension of Time to File VT Individual Income Tax Returntaxman taxman
This document contains instructions and payment vouchers for making estimated income tax payments to Vermont for tax year 2007. Key details include:
- Estimated tax payments are due quarterly on April 15, June 15, September 15 of 2007, and January 15, 2008 to avoid penalties for underpayment.
- Vermont taxable income is generally federal taxable income with some additions and subtractions defined by Vermont.
- The instructions provide a worksheet and guidelines for taxpayers to estimate their 2007 Vermont tax liability and determine the proper amount to pay in quarterly installments.
Form 1040-ES (NR) U.S. Estimated Tax for Nonresident Alien Individuals taxman taxman
This document provides information for nonresident alien individuals on paying estimated taxes for 2009, including:
1) Key dates for estimated tax payments in four equal installments on April 15, June 15, September 15, 2009 and January 15, 2010.
2) Changes from 2008 including expanded IRA deductions, increased child tax credit threshold, and revisions to the definition of a qualifying child.
3) Instructions on how to calculate estimated tax using the 2009 Estimated Tax Worksheet and Tax Rate Schedules.
The document provides information about tax laws and credits for Idaho residents for 2008. Key points include:
1) A new federal law allows non-itemizers an additional standard deduction for real property taxes up to $500 ($1,000 for joint filers) for 2008. Idaho had not yet conformed to this provision.
2) The grocery credit for Idaho residents was increased to $30-$50 per exemption depending on taxable income.
3) Idaho conforms to various federal tax law changes from 2008 including increased bonus depreciation and Section 179 deductions.
4) Forms and requirements are provided for residents, nonresidents, part-year residents, and military personnel regarding which Idaho
The Kansas Department of Revenue is introducing a new Form K-4 for calculating Kansas state income tax withholding starting in 2008, as the federal Form W-4 differs from state withholding policies. Employees hired after January 1, 2008 must use the new Form K-4, while current employees can continue using the old form or switch to the new one if adjusting withholding. The document provides details on the new form and who must use it, as well as contact information for taxpayers with additional questions.
This document provides instructions for completing Form W-4 for federal income tax withholding. It explains that Form W-4 allows employees to have the correct amount withheld from their paychecks. It provides guidance on exemption, filing status like head of household, credits, multiple jobs, and nonresident aliens. Worksheets help determine the number of withholding allowances.
The document provides instructions for filing a 2008 South Carolina individual income tax return (SC1040). Key details include:
- The due date for filing is April 15, 2009 and the deadline to claim a refund is April 15, 2012.
- Taxpayers must complete their federal return before beginning the state return as the federal return provides needed information.
- Forms and schedules used on the federal return like Schedules C, D, E and F must be attached to the state return.
- Filing status, exemptions, and income amounts should match what was reported on the federal return.
This document provides instructions for Arizona Form 140ET, Credit for Increased Excise Taxes. The summary is:
1. Form 140ET is used to claim a credit for increased excise taxes paid due to an education funding tax increase in Arizona. It is for individuals who do not need to file an income tax return and do not qualify for the property tax credit.
2. To qualify for the credit, a person must be an Arizona resident, not be claimed as a dependent, and have a federal adjusted gross income of $25,000 or less if married filing jointly or $12,500 if single.
3. The credit cannot exceed $100 per household. The form includes instructions on filing
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. It also provides options for electronic payment of estimated taxes by EFT or credit card.
IN-151 - Extension of Time to File VT Individual Income Tax Returntaxman taxman
This document contains instructions and payment vouchers for making estimated income tax payments to Vermont for tax year 2007. Key details include:
- Estimated tax payments are due quarterly on April 15, June 15, September 15 of 2007, and January 15, 2008 to avoid penalties for underpayment.
- Vermont taxable income is generally federal taxable income with some additions and subtractions defined by Vermont.
- The instructions provide a worksheet and guidelines for taxpayers to estimate their 2007 Vermont tax liability and determine the proper amount to pay in quarterly installments.
Form 1040-ES (NR) U.S. Estimated Tax for Nonresident Alien Individuals taxman taxman
This document provides information for nonresident alien individuals on paying estimated taxes for 2009, including:
1) Key dates for estimated tax payments in four equal installments on April 15, June 15, September 15, 2009 and January 15, 2010.
2) Changes from 2008 including expanded IRA deductions, increased child tax credit threshold, and revisions to the definition of a qualifying child.
3) Instructions on how to calculate estimated tax using the 2009 Estimated Tax Worksheet and Tax Rate Schedules.
The document provides information about tax laws and credits for Idaho residents for 2008. Key points include:
1) A new federal law allows non-itemizers an additional standard deduction for real property taxes up to $500 ($1,000 for joint filers) for 2008. Idaho had not yet conformed to this provision.
2) The grocery credit for Idaho residents was increased to $30-$50 per exemption depending on taxable income.
3) Idaho conforms to various federal tax law changes from 2008 including increased bonus depreciation and Section 179 deductions.
4) Forms and requirements are provided for residents, nonresidents, part-year residents, and military personnel regarding which Idaho
The Kansas Department of Revenue is introducing a new Form K-4 for calculating Kansas state income tax withholding starting in 2008, as the federal Form W-4 differs from state withholding policies. Employees hired after January 1, 2008 must use the new Form K-4, while current employees can continue using the old form or switch to the new one if adjusting withholding. The document provides details on the new form and who must use it, as well as contact information for taxpayers with additional questions.
This document provides instructions for completing Form W-4 for federal income tax withholding. It explains that Form W-4 allows employees to have the correct amount withheld from their paychecks. It provides guidance on exemption, filing status like head of household, credits, multiple jobs, and nonresident aliens. Worksheets help determine the number of withholding allowances.
The document provides instructions for filing a 2008 South Carolina individual income tax return (SC1040). Key details include:
- The due date for filing is April 15, 2009 and the deadline to claim a refund is April 15, 2012.
- Taxpayers must complete their federal return before beginning the state return as the federal return provides needed information.
- Forms and schedules used on the federal return like Schedules C, D, E and F must be attached to the state return.
- Filing status, exemptions, and income amounts should match what was reported on the federal return.
This document provides instructions for Arizona Form 140ET, Credit for Increased Excise Taxes. The summary is:
1. Form 140ET is used to claim a credit for increased excise taxes paid due to an education funding tax increase in Arizona. It is for individuals who do not need to file an income tax return and do not qualify for the property tax credit.
2. To qualify for the credit, a person must be an Arizona resident, not be claimed as a dependent, and have a federal adjusted gross income of $25,000 or less if married filing jointly or $12,500 if single.
3. The credit cannot exceed $100 per household. The form includes instructions on filing
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. It also provides options for electronic payment of estimated taxes by EFT or credit card.
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. The document includes worksheets, payment vouchers, and information on electronic payment options.
1. This document provides instructions for making Arizona estimated income tax payments for 2002. It explains who must make estimated payments, how to calculate payment amounts, and payment due dates.
2. Taxpayers who had Arizona gross income over $150,000 ($75,000 for individuals) in 2001 must make estimated payments in 2002 unless their 2002 income will be lower. Payments are due in four equal installments by April 15, June 17, September 16, and January 15 of the following year.
3. Farmers, fishermen, and nonresident aliens have alternative estimated payment schedules with fewer required installments. Voluntary payments can also be made by those not otherwise required to pay estimated taxes.
This document is a payment agreement request form for the Utah State Tax Commission. It allows taxpayers to request a monthly payment plan if they cannot pay the full amount owed on their individual income tax return. Taxpayers provide personal information and details of the requested payment plan such as the monthly payment amount and due date. The form instructions explain how to complete the form and the requirements of the payment agreement if approved.
The document provides electronic filing instructions for Antoine Robinson's 2011 federal tax return. It shows that his refund is $1,447.20 after fees were deducted from the original $1,607 refund amount. It provides details on where the refund will be deposited and when it should arrive. It also gives contact information if he has questions about the status of his refund.
colorado.gov cms forms dor-tax CY104insttaxman taxman
This document provides information about taxpayer assistance services available from the Colorado Department of Revenue. It lists several options for taxpayers to get tax information and assistance, including a tax information call center, walk-in assistance at several locations, online customer support, and forms and information available online. It also provides instructions for completing Colorado income tax form 104, including explaining how to determine Colorado taxable income and additions or subtractions allowed on the form.
The document discusses various tax documents and processes related to estates, including:
1) The personal representative must file the decedent's final income tax return and pay any taxes owed using Form 1040, reporting the decedent's income for the portion of the year they were alive.
2) The estate must obtain an Employer Identification Number to file and pay taxes.
3) Estate taxes may be owed using Form 706 if the total gross estate exceeds the applicable exclusion amount, after deducting expenses, losses, transfers to spouse, and charitable gifts.
4) Fiduciary taxes may be owed by the estate using Form 1041 if it earns over $600 annually.
This document is a Michigan Employee's Withholding Exemption Certificate. It allows employees to claim personal and dependent exemptions to reduce the amount of state income tax withheld from their paychecks. The form requires employees to provide personal information like their name, address, social security number, and number of exemptions claimed. It also provides instructions to both employees and employers on determining exemptions and filing requirements.
revenue.ne.gov tax current f_1040nes_2008taxman taxman
The document provides instructions and payment vouchers for making 2008 Nebraska estimated income tax payments. It notes tax law changes from 2007 and emphasizes the need to make adequate and timely estimated payments to avoid penalties. It includes a worksheet to calculate estimated tax amounts due and instructions for completing the payment vouchers to submit estimated tax payments.
revenue.ne.gov tax current f_1040nes_2008taxman taxman
The document provides instructions and payment vouchers for making 2008 Nebraska estimated income tax payments. It notes tax law changes from 2007 and emphasizes the need to make adequate and timely estimated payments to avoid penalties. It includes a worksheet to calculate estimated tax amounts due and instructions for completing the payment vouchers to submit estimated tax payments.
This document is an IRS Form 1040A for an individual income tax return. It includes information such as the filer's name, address, social security number, filing status, exemptions, income sources, adjustments, tax, credits and payments. The summary is:
1. John and Jane Doe filed a married filing jointly Form 1040A for tax year 2014 reporting $10,779 in total income and $3,975 in adjusted gross income.
2. They claimed one dependent, Elizabeth M Law, and received a standard deduction of $9,100, resulting in $3,305 in taxable income.
3. After credits and withholdings, the Does owed $670 in taxes
1. The document is an IRS Form 1040EZ for filing an individual income tax return for 2010. It provides lines to report wages, taxable interest, unemployment compensation, and adjusted gross income.
2. It allows taxpayers to claim personal exemptions, the standard deduction, federal income tax withheld, and tax credits like the earned income tax credit.
3. The form calculates tax liability and determines if a refund is owed or additional tax needs to be paid. It provides instructions for direct deposit of refunds or payment of amounts owed.
1. Louisa Raitt filed a single tax return and reported $50,000 in wages as her only income.
2. She is not eligible to claim any dependents or credits. Her taxable income is $40,650 and she owes $6,338 in federal income tax.
3. No payments or credits were reported so the full $6,338 is due when she files her return.
1) The document is an IRS Form 1040EZ for filing an individual income tax return for the year 2010.
2) It shows an example of a single filer, Anita Yau, with $55,000 in wages as her only income.
3) After accounting for the standard deduction of $9,350, her taxable income is $45,650 and she owes $7,588 in federal income tax.
Jaime's standard deduction would be $2,300, which is her earned income of $2,000 plus $300. This is greater than the $950 amount. However, since she is single, the basic standard deduction is $5,800. Therefore, her standard deduction is limited to $2,300.
Example 2: Same facts as Example 1 except Jaime earned $6,000. What is her standard deduction?
1) Michelle Chan filed a 2010 Form 1040EZ individual tax return. She reported $60,000 in wages and no other income or adjustments.
2) After claiming the standard deduction of $9,350, her taxable income was $50,650.
3) Using the tax table, she owed $8,850 in federal income tax. She had no payments or credits to reduce her tax liability.
azdor.gov Forms .. ADOR Forms 140ES_2005_instrtaxman taxman
This document provides instructions for making Arizona individual estimated tax payments for 2005. It states that estimated payments are required if an individual's 2004 Arizona gross income exceeded certain thresholds and their 2005 income is expected to exceed those thresholds. It provides due dates for estimated payments as April 15, June 15, September 15, and January 17 for calendar year filers. It outlines three optional methods for making estimated payments, including filing Form 140ES at the same time as federal estimated payments, making four equal installments, or making a single lump-sum payment by January 17.
This document provides instructions for Arizona Form 140ET, which is used to claim a credit for increased excise taxes paid in 2001 for taxpayers who do not need to file an income tax return.
The summary includes:
1) Key eligibility requirements to use Form 140ET including income limits and Arizona residency.
2) How to complete the form, including providing identification numbers, listing dependents, and determining filing status.
3) Filing details such as the mailing address and deadline. Instructions are also given for amending a previously filed claim or filing on behalf of a deceased taxpayer.
Form 1040ES (NR)*-U.S. Estimated Tax for Nonresident Alien Individualstaxman taxman
This document provides information for nonresident alien individuals on paying estimated taxes for 2009. Key points include:
- Estimated tax payments are generally required if expected tax owed is over $1,000 and withholding/credits are less than 90% of current year or 100% of prior year tax.
- Payment due dates are April 15, June 15, September 15, and January 15 (for those with wages subject to withholding), or June 15, September 15, and January 15 (for those without withholding).
- New tax provisions for 2009 include expanded IRA deductions, increased child tax credit threshold, and nonbusiness energy property credit reinstatement.
- Penalties may apply for underpayment,
This document provides instructions for calculating and paying New Jersey estimated income taxes. It explains that estimated tax payments are required if total estimated tax exceeds $400. It provides guidance on determining estimated taxable income, applicable exemptions and deductions, and calculating the amount of required quarterly installments. The document includes worksheets to help calculate estimated tax and determines the amount due for each payment period to avoid penalties for underpayment.
The Form W-4 allows employees to specify the number of withholding allowances they are claiming so that their employer can withhold the proper amount of federal income tax from each paycheck. It explains how to determine the number of allowances based on filing status, deductions, credits, and other income. Employees must sign the form, certify its accuracy, and submit it to their employer.
This document is Form W-4, which employees fill out so their employers can withhold the correct amount of federal income tax from their paychecks. It contains instructions for claiming allowances to determine withholding and explains situations like multiple jobs, credits, and exemptions from withholding. The form itself requests information like filing status, other jobs or a spouse's job, the number of allowances being claimed, and an additional dollar amount to withhold per pay period.
1) The document provides instructions for completing Form W-4 so that an employer can withhold the correct amount of federal income tax from an employee's paycheck.
2) It explains that employees should complete a new Form W-4 each year and when their personal or financial situation changes. It also provides guidance for exempt employees, married couples, those with multiple jobs or non-wage income.
3) The document includes worksheets to help employees determine the appropriate number of withholding allowances based on filing status, deductions, credits, and their individual tax situation.
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. The document includes worksheets, payment vouchers, and information on electronic payment options.
1. This document provides instructions for making Arizona estimated income tax payments for 2002. It explains who must make estimated payments, how to calculate payment amounts, and payment due dates.
2. Taxpayers who had Arizona gross income over $150,000 ($75,000 for individuals) in 2001 must make estimated payments in 2002 unless their 2002 income will be lower. Payments are due in four equal installments by April 15, June 17, September 16, and January 15 of the following year.
3. Farmers, fishermen, and nonresident aliens have alternative estimated payment schedules with fewer required installments. Voluntary payments can also be made by those not otherwise required to pay estimated taxes.
This document is a payment agreement request form for the Utah State Tax Commission. It allows taxpayers to request a monthly payment plan if they cannot pay the full amount owed on their individual income tax return. Taxpayers provide personal information and details of the requested payment plan such as the monthly payment amount and due date. The form instructions explain how to complete the form and the requirements of the payment agreement if approved.
The document provides electronic filing instructions for Antoine Robinson's 2011 federal tax return. It shows that his refund is $1,447.20 after fees were deducted from the original $1,607 refund amount. It provides details on where the refund will be deposited and when it should arrive. It also gives contact information if he has questions about the status of his refund.
colorado.gov cms forms dor-tax CY104insttaxman taxman
This document provides information about taxpayer assistance services available from the Colorado Department of Revenue. It lists several options for taxpayers to get tax information and assistance, including a tax information call center, walk-in assistance at several locations, online customer support, and forms and information available online. It also provides instructions for completing Colorado income tax form 104, including explaining how to determine Colorado taxable income and additions or subtractions allowed on the form.
The document discusses various tax documents and processes related to estates, including:
1) The personal representative must file the decedent's final income tax return and pay any taxes owed using Form 1040, reporting the decedent's income for the portion of the year they were alive.
2) The estate must obtain an Employer Identification Number to file and pay taxes.
3) Estate taxes may be owed using Form 706 if the total gross estate exceeds the applicable exclusion amount, after deducting expenses, losses, transfers to spouse, and charitable gifts.
4) Fiduciary taxes may be owed by the estate using Form 1041 if it earns over $600 annually.
This document is a Michigan Employee's Withholding Exemption Certificate. It allows employees to claim personal and dependent exemptions to reduce the amount of state income tax withheld from their paychecks. The form requires employees to provide personal information like their name, address, social security number, and number of exemptions claimed. It also provides instructions to both employees and employers on determining exemptions and filing requirements.
revenue.ne.gov tax current f_1040nes_2008taxman taxman
The document provides instructions and payment vouchers for making 2008 Nebraska estimated income tax payments. It notes tax law changes from 2007 and emphasizes the need to make adequate and timely estimated payments to avoid penalties. It includes a worksheet to calculate estimated tax amounts due and instructions for completing the payment vouchers to submit estimated tax payments.
revenue.ne.gov tax current f_1040nes_2008taxman taxman
The document provides instructions and payment vouchers for making 2008 Nebraska estimated income tax payments. It notes tax law changes from 2007 and emphasizes the need to make adequate and timely estimated payments to avoid penalties. It includes a worksheet to calculate estimated tax amounts due and instructions for completing the payment vouchers to submit estimated tax payments.
This document is an IRS Form 1040A for an individual income tax return. It includes information such as the filer's name, address, social security number, filing status, exemptions, income sources, adjustments, tax, credits and payments. The summary is:
1. John and Jane Doe filed a married filing jointly Form 1040A for tax year 2014 reporting $10,779 in total income and $3,975 in adjusted gross income.
2. They claimed one dependent, Elizabeth M Law, and received a standard deduction of $9,100, resulting in $3,305 in taxable income.
3. After credits and withholdings, the Does owed $670 in taxes
1. The document is an IRS Form 1040EZ for filing an individual income tax return for 2010. It provides lines to report wages, taxable interest, unemployment compensation, and adjusted gross income.
2. It allows taxpayers to claim personal exemptions, the standard deduction, federal income tax withheld, and tax credits like the earned income tax credit.
3. The form calculates tax liability and determines if a refund is owed or additional tax needs to be paid. It provides instructions for direct deposit of refunds or payment of amounts owed.
1. Louisa Raitt filed a single tax return and reported $50,000 in wages as her only income.
2. She is not eligible to claim any dependents or credits. Her taxable income is $40,650 and she owes $6,338 in federal income tax.
3. No payments or credits were reported so the full $6,338 is due when she files her return.
1) The document is an IRS Form 1040EZ for filing an individual income tax return for the year 2010.
2) It shows an example of a single filer, Anita Yau, with $55,000 in wages as her only income.
3) After accounting for the standard deduction of $9,350, her taxable income is $45,650 and she owes $7,588 in federal income tax.
Jaime's standard deduction would be $2,300, which is her earned income of $2,000 plus $300. This is greater than the $950 amount. However, since she is single, the basic standard deduction is $5,800. Therefore, her standard deduction is limited to $2,300.
Example 2: Same facts as Example 1 except Jaime earned $6,000. What is her standard deduction?
1) Michelle Chan filed a 2010 Form 1040EZ individual tax return. She reported $60,000 in wages and no other income or adjustments.
2) After claiming the standard deduction of $9,350, her taxable income was $50,650.
3) Using the tax table, she owed $8,850 in federal income tax. She had no payments or credits to reduce her tax liability.
azdor.gov Forms .. ADOR Forms 140ES_2005_instrtaxman taxman
This document provides instructions for making Arizona individual estimated tax payments for 2005. It states that estimated payments are required if an individual's 2004 Arizona gross income exceeded certain thresholds and their 2005 income is expected to exceed those thresholds. It provides due dates for estimated payments as April 15, June 15, September 15, and January 17 for calendar year filers. It outlines three optional methods for making estimated payments, including filing Form 140ES at the same time as federal estimated payments, making four equal installments, or making a single lump-sum payment by January 17.
This document provides instructions for Arizona Form 140ET, which is used to claim a credit for increased excise taxes paid in 2001 for taxpayers who do not need to file an income tax return.
The summary includes:
1) Key eligibility requirements to use Form 140ET including income limits and Arizona residency.
2) How to complete the form, including providing identification numbers, listing dependents, and determining filing status.
3) Filing details such as the mailing address and deadline. Instructions are also given for amending a previously filed claim or filing on behalf of a deceased taxpayer.
Form 1040ES (NR)*-U.S. Estimated Tax for Nonresident Alien Individualstaxman taxman
This document provides information for nonresident alien individuals on paying estimated taxes for 2009. Key points include:
- Estimated tax payments are generally required if expected tax owed is over $1,000 and withholding/credits are less than 90% of current year or 100% of prior year tax.
- Payment due dates are April 15, June 15, September 15, and January 15 (for those with wages subject to withholding), or June 15, September 15, and January 15 (for those without withholding).
- New tax provisions for 2009 include expanded IRA deductions, increased child tax credit threshold, and nonbusiness energy property credit reinstatement.
- Penalties may apply for underpayment,
This document provides instructions for calculating and paying New Jersey estimated income taxes. It explains that estimated tax payments are required if total estimated tax exceeds $400. It provides guidance on determining estimated taxable income, applicable exemptions and deductions, and calculating the amount of required quarterly installments. The document includes worksheets to help calculate estimated tax and determines the amount due for each payment period to avoid penalties for underpayment.
The Form W-4 allows employees to specify the number of withholding allowances they are claiming so that their employer can withhold the proper amount of federal income tax from each paycheck. It explains how to determine the number of allowances based on filing status, deductions, credits, and other income. Employees must sign the form, certify its accuracy, and submit it to their employer.
This document is Form W-4, which employees fill out so their employers can withhold the correct amount of federal income tax from their paychecks. It contains instructions for claiming allowances to determine withholding and explains situations like multiple jobs, credits, and exemptions from withholding. The form itself requests information like filing status, other jobs or a spouse's job, the number of allowances being claimed, and an additional dollar amount to withhold per pay period.
1) The document provides instructions for completing Form W-4 so that an employer can withhold the correct amount of federal income tax from an employee's paycheck.
2) It explains that employees should complete a new Form W-4 each year and when their personal or financial situation changes. It also provides guidance for exempt employees, married couples, those with multiple jobs or non-wage income.
3) The document includes worksheets to help employees determine the appropriate number of withholding allowances based on filing status, deductions, credits, and their individual tax situation.
1) This document is the Form W-4, which employees complete so their employer can withhold the correct amount of federal income tax from their paychecks.
2) Key aspects of the form include claiming allowances to reduce withholding, considering your filing status and deductions, and whether you have multiple jobs or two earners in your household.
3) It provides worksheets to help calculate allowances based on your situation, and notes you may need to adjust your withholding or make estimated tax payments if your income exceeds certain thresholds.
1) This document is the Form W-4, which employees complete so their employer can withhold the correct amount of federal income tax from their paychecks.
2) Key details include instructions on claiming allowances to reduce withholding, rules for multiple jobs or two earners in a family, and exemptions from withholding for certain taxpayers.
3) The form includes worksheets to help calculate the number of allowances to claim based on filing status, tax credits, deductions, and other individual situations. Taxpayers should complete a new Form W-4 for any changes in their circumstances.
1) The document provides instructions for completing Form W-4 so that an employer can withhold the correct amount of federal income tax from an employee's paycheck.
2) It explains that employees should complete a new Form W-4 each year and when their personal or financial situation changes. It also provides guidance for exempt employees, married couples, those with multiple jobs or non-wage income.
3) The document includes worksheets to help employees determine the appropriate number of withholding allowances based on filing status, deductions, credits, and their individual tax situation.
1) The document provides instructions for completing Form W-4 so that an employer can withhold the correct amount of federal income tax from an employee's paycheck.
2) It explains that employees should complete a new Form W-4 each year and when their personal or financial situation changes. It also provides guidance for exempt employees, married couples, those with multiple jobs or non-wage income.
3) The document includes worksheets to help employees determine the appropriate number of withholding allowances based on filing status, deductions, credits, and their individual tax situation.
1. The document provides instructions for completing Form W-4 so that an employer can withhold the correct amount of federal income tax from an employee's paycheck.
2. It explains that employees should complete a new Form W-4 each year and when their personal or financial situation changes. It also provides guidance for exempt employees, married couples, those with multiple jobs or non-wage income.
3. The document includes worksheets to help employees determine the appropriate number of withholding allowances based on their filing status, deductions, credits and adjustments to income.
1) The document provides instructions for completing Form W-4 so that an employer can withhold the correct amount of federal income tax from an employee's paycheck.
2) It explains that employees should complete a new Form W-4 each year and when their personal or financial situation changes. It also provides guidance for exempt employees, married couples, those with multiple jobs or non-wage income.
3) The document includes worksheets to help employees determine the appropriate number of withholding allowances based on filing status, deductions, credits, and their individual tax situation.
1) Complete all applicable worksheets to determine your withholding allowances. Consider your filing status, dependents, credits, deductions, and income from multiple sources.
2) Enter the number of allowances from line H of the Personal Allowances Worksheet on line 5 of Form W-4. Adjust as needed if you have more than one job or high income.
3) Sign and date Form W-4 and provide to your employer so the correct amount of federal income tax can be withheld from your pay.
The document provides a summary of major taxes for individuals moving or living in South Carolina, including income tax, property tax, sales tax, and other taxes. It outlines tax rates and brackets, deductions, credits, exemptions, and requirements for filing returns. Key points covered are South Carolina's simplified income tax structure following federal law, various deductions for retirement income, capital gains, tuition costs, and more.
This document provides instructions for completing Form W-4 for federal income tax withholding. It explains that Form W-4 allows employees to have the correct amount withheld from their paychecks. It provides guidance on claiming allowances and exemptions, covers situations for multiple jobs or two working spouses, and notes additional resources for assistance.
Form W-4 is used by employees to determine the correct amount of federal income tax to withhold from their paychecks. It contains worksheets to calculate the number of withholding allowances based on filing status, income, deductions, and other factors. Employees provide the completed form to their employer so the proper amount is withheld for taxes. The form must be submitted each year and when personal circumstances change.
Form W-4 is used by employees to determine the correct amount of federal income tax to withhold from their paychecks. It contains worksheets to calculate withholding allowances based on filing status, income, deductions, credits, and other factors. Employees complete the form and provide it to their employer so the proper amount is withheld for taxes. The form must be submitted each year and when personal circumstances change.
Form W-4 is used by employees to determine the correct amount of federal income tax to withhold from their paychecks. It allows employees to claim number of withholding allowances based on their filing status and other situations. The form contains worksheets to help calculate allowances for itemized deductions, credits, two working spouses, and other adjustments to income. Employees provide the completed form to their employer so the proper amount of tax can be withheld from each paycheck.
Form W-4 is used by employees to determine the correct amount of federal income tax to withhold from their paychecks. It allows employees to claim number of withholding allowances based on their filing status and other situations. The form contains worksheets to help calculate allowances for itemized deductions, credits, two working spouses, and other adjustments to income. Employees provide the completed form to their employer so the proper amount of tax can be withheld from each paycheck.
400-es-enabled nd.gov tax indincome forms 2008 taxman taxman
The document provides instructions for calculating and paying North Dakota estimated income tax for individuals in 2009. It explains who must pay estimated tax, how to determine the amount due, and payment amounts and due dates. The document also provides North Dakota income tax rate schedules and contact information for the North Dakota Office of State Tax Commissioner.
The document summarizes several key provisions and tax law changes from the American Recovery and Reinvestment Act of 2009. It discusses increases to tax credits such as the earned income tax credit and additional child tax credit. It also covers education-related changes like expansions to the Hope and Lifetime Learning credits. New tax deductions and exclusions are introduced for unemployment benefits, state sales tax on vehicle purchases, and up to $8,000 for first-time homebuyers in 2009.
Similar to Form 1040-ES Estimated Tax for Individuals (20)
This document is an application for a California homebuyer's tax credit. It contains sections for the seller to certify that the home has never been occupied, as well as sections for the escrow company to provide closing details. Finally, there are sections for up to three qualified buyers to provide their contact and ownership information and certify that they intend to use the home as their primary residence for at least two years. The buyers will receive a tax credit of up to 5% of the home's purchase price or $10,000, whichever is less.
This document contains Forms 593-C and 593-E and instructions for real estate withholding in California for 2009. It explains that real estate withholding is a prepayment of estimated income tax due from gains on real estate sales in California. The Real Estate Escrow Person is responsible for providing the forms to sellers and withholding the appropriate amount based on the forms submitted.
This document provides instructions for completing Form 593-V Payment Voucher for Real Estate Withholding Electronic Submission. Key details include:
1) Form 593-V is used to remit real estate withholding payment to the Franchise Tax Board if Form 593 was filed electronically. It must include the withholding agent's identifying information and payment amount.
2) Payments can be made by check or money order payable to the Franchise Tax Board, or through electronic funds transfer for large payments. The payment must match the electronically filed Form 593.
3) Payments are due within 20 days of the end of the month in which the real estate transaction occurred. Interest and penalties
This document provides instructions for California real estate withholding on installment sales. It explains that for tax years beginning on or after January 1, 2009, the buyer is required to withhold taxes on the principal portion of each installment payment for properties sold via an installment sale. The form guides the buyer through providing their contact information, the seller's information, acknowledging the withholding requirement, and signing to indicate they understand their obligation to withhold taxes and send payments to the state. Escrow agents are instructed to send the initial withholding amount to the state and provide copies of documents to help facilitate ongoing withholding as future installment payments are made.
This document is a California Form 593-C, which is a Real Estate Withholding Certificate. It allows a seller of California real estate to certify exemptions from real estate withholding requirements. The form has four parts: seller information, certifications that fully exempt from withholding, certifications that may partially or fully exempt, and the seller's signature. Checking boxes in Part II or III can allow full or partial exemption from the default 3 1/3% withholding on the sales price of California real estate.
This document is a California Form 593 for real estate withholding tax. It contains information about the withholding agent, seller or transferor, escrow or exchange details, and transaction details. The form requires the seller to sign a perjury statement if electing an optional gain on sale calculation method rather than the default 3 1/3% of total sales price withholding amount.
This document provides instructions for completing Form 592-V, the payment voucher for electronically filed Form 592 (Quarterly Resident and Nonresident Withholding Statement) and Form 592-F (Foreign Partner or Member Annual Return). Key details include verifying complete information is provided on the voucher, rounding cents to dollars, mailing the payment and voucher to the Franchise Tax Board by the payment due date, and interest and penalties for late payments.
This document is a California Form 592-B for the tax year 2009. It provides instructions for withholding agents and recipients regarding nonresident and resident withholding. Key details include:
- Form 592-B is used to report income subject to withholding and the amount of California tax withheld.
- It must be provided to recipients by January 31 and to foreign partners by the 15th day of the 4th month following the close of the taxable year.
- The recipient should attach Copy B to their California tax return to claim the withholding amount.
This document is a Foreign Partner or Member Quarterly Withholding Remittance Statement form for tax year 2009 from the California Franchise Tax Board. It contains instructions for three installment payments due by the 15th day of the 4th, 6th, and 9th months of the tax year. The form collects identifying information about the Withholding Agent such as name, address, ID number, and payment amounts to be remitted to the Franchise Tax Board.
This document is a Quarterly Resident and Nonresident Withholding Statement form for tax year 2009. It is used to report tax amounts withheld from payments made to independent contractors, recipients of rents/royalties, distributions to shareholders/partners/beneficiaries, and other types of income. The form includes sections to enter information about the withholding agent, types of income, amounts of tax withheld and due, and a schedule of payees listing details of payments made and tax withheld for each recipient. Instructions are provided on filing deadlines, common errors to avoid, electronic filing requirements, interest and penalties.
This document is a Nonresident Withholding Exemption Certificate form used to certify an exemption from withholding on distributions of previously reported income from an S corporation, partnership, or LLC. It allows a nonresident shareholder, partner, or member to claim exemption if the income represented by the distribution was already reported on their California tax return. The form requires information about the entity and individual, and certification that the income has been reported. It is to be kept by the entity and presented to claim exemption from withholding requirements on distributions of prior year income.
This document is a Withholding Exemption Certificate form from the California Franchise Tax Board. It allows individuals and entities to certify an exemption from California nonresident income tax withholding. The form contains checkboxes for different types of taxpayers, including individuals, corporations, partnerships, LLCs, tax-exempt entities, and trusts, to claim an exemption based on their status. It requires the taxpayer's name, address, and signature to certify that the information provided is true and correct.
This document is a request form for a waiver of nonresident withholding in California. It requests information about the requester, withholding agent, and payees. The requester provides their name and address and selects the type of income payment for which a waiver is requested. The withholding agent's name and address are also provided. In the vendor/payee section, names, addresses, and tax identification numbers are listed along with the reason for waiver request. Reasons include having current tax returns on file, making estimated payments, being a member of a combined reporting entity, or other special circumstances. The form is signed under penalty of perjury.
This document is a Nonresident Withholding Allocation Worksheet (Form 587) used to determine if withholding of income tax is required for payments made by a withholding agent to a nonresident vendor/payee. The vendor/payee provides information about the types of payments received and allocation of income between California and other states. The withholding agent uses this information to determine if withholding of 7% is required based on the amount of California-source income payments exceeding $1,500.
This document is a tax return form for California's nonadmitted insurance tax. It provides instructions for calculating taxes owed on insurance premiums paid to insurers not authorized to conduct business in California. The form includes sections to enter the taxpayer's information, identify the tax period and insurance contracts, compute the tax amount, and make payments or claim refunds. It also provides directions on filing amended returns, payment due dates, and authorizing a third party to discuss the filing with the tax agency.
The document provides instructions for Form 541-ES, which is used to calculate and pay estimated tax for estates and trusts. Key details include:
- Estimated tax payments for 2009 are now required to be 30% of the estimated tax liability for the 1st and 2nd installments and 20% for the 3rd and 4th installments.
- Estates and trusts with a 2009 adjusted gross income of $1,000,000 or more must base estimated tax payments on their 2009 tax liability rather than the prior year's tax.
- The form and instructions provide guidance on calculating estimated tax, payment due dates, and how to complete and submit Form 541-ES.
This document provides instructions for California taxpayers to estimate their tax liability and make estimated tax payments for tax year 2009. Key details include:
- Taxpayers must make estimated payments if they expect to owe $500 or more in tax for 2009 after subtracting withholding and credits.
- Payments are due April 15, June 15, September 15 of 2009, and January 15 of 2010.
- A worksheet is provided to help calculate estimated tax liability based on 2008 tax return or expected 2009 income.
- Failure to make required estimated payments may result in penalties. Electronic payment is required for payments over $20,000.
This document provides instructions for making estimated tax payments for individuals in California. It includes:
1) Directions for making online payments through the Franchise Tax Board website for ease and to schedule payments up to a year in advance.
2) A form for making estimated tax payments by mail on April 15, June 15, September 15, and January 15 that includes fields for name, address, amounts owed, and payment instructions.
3) Reminders not to combine estimated tax payments with tax payments from the previous year and to write your name and identification number on the check.
This document contains contact information for the California Franchise Tax Board. It lists phone numbers and addresses for various tax-related services, including automated phone services, taxpayer assistance, tax practitioner services, and departments within the FTB that handle issues like collections, bankruptcy, and deductions. The board members and executive officer are also named.
This document provides answers to frequently asked questions about tax audits conducted by the Franchise Tax Board of California. It explains that the purpose of an audit is to fairly verify the correct amount of taxes owed. It addresses questions about obtaining representation, responding to information requests, payment plans if additional taxes are owed, and appeal rights. The document directs taxpayers to contact their auditor or the Franchise Tax Board directly for additional assistance.
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
Understanding how timely GST payments influence a lender's decision to approve loans, this topic explores the correlation between GST compliance and creditworthiness. It highlights how consistent GST payments can enhance a business's financial credibility, potentially leading to higher chances of loan approval.
5 Tips for Creating Standard Financial ReportsEasyReports
Well-crafted financial reports serve as vital tools for decision-making and transparency within an organization. By following the undermentioned tips, you can create standardized financial reports that effectively communicate your company's financial health and performance to stakeholders.
Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...AntoniaOwensDetwiler
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
Vicinity Jobs’ data includes more than three million 2023 OJPs and thousands of skills. Most skills appear in less than 0.02% of job postings, so most postings rely on a small subset of commonly used terms, like teamwork.
Laura Adkins-Hackett, Economist, LMIC, and Sukriti Trehan, Data Scientist, LMIC, presented their research exploring trends in the skills listed in OJPs to develop a deeper understanding of in-demand skills. This research project uses pointwise mutual information and other methods to extract more information about common skills from the relationships between skills, occupations and regions.
STREETONOMICS: Exploring the Uncharted Territories of Informal Markets throug...sameer shah
Delve into the world of STREETONOMICS, where a team of 7 enthusiasts embarks on a journey to understand unorganized markets. By engaging with a coffee street vendor and crafting questionnaires, this project uncovers valuable insights into consumer behavior and market dynamics in informal settings."
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
[4:55 p.m.] Bryan Oates
OJPs are becoming a critical resource for policy-makers and researchers who study the labour market. LMIC continues to work with Vicinity Jobs’ data on OJPs, which can be explored in our Canadian Job Trends Dashboard. Valuable insights have been gained through our analysis of OJP data, including LMIC research lead
Suzanne Spiteri’s recent report on improving the quality and accessibility of job postings to reduce employment barriers for neurodivergent people.
Decoding job postings: Improving accessibility for neurodivergent job seekers
Improving the quality and accessibility of job postings is one way to reduce employment barriers for neurodivergent people.
Pensions and housing - Pensions PlayPen - 4 June 2024 v3 (1).pdf
Form 1040-ES Estimated Tax for Individuals
1. Caution – Guidance for use of the 2009 Form 1040-ES, Estimated Tax for
Individuals.
The American Recovery and Reinvestment Act of 2009 (P.L. 111-5) made changes
which might affect your calculation of estimated tax. If your tax computation includes
any of the items shown in the following list, refer to Publication 505, (What’s New for
2009 and chapter 2) for additional information.
Differential wage payments.
Certain unemployment compensation.
Economic recovery payment to recipients of social security, supplemental social security,
railroad retirement benefits, and veterans disability compensation or pension benefits.
Qualified small business stock.
Alternative minimum tax (AMT) exemption amount.
Tax on child’s investment income.
Making work pay credit.
Hope education credit.
Qualified education expenses under a qualified tuition program (QTP).
Credit to certain government retirees.
Alternative fuel vehicle refueling property credit.
Credit for qualified plug-in electric vehicles.
Plug-in conversion credit.
Build America tax credit bonds.
First-time homebuyer credit.
Health coverage tax credit.
Retirement savings contributions credit (saver’s credit).
Deduction for taxes paid on the purchase of new vehicles.
Earned income credit for three or more qualifying children.
Additional child tax credit.
Required estimated tax payments for certain small businesses.
For 2009, nonrefundable personal credits are still allowed against the AMT.
2. 2009 Department of the Treasury
Internal Revenue Service
Form 1040-ES
Estimated Tax for Individuals
• You will have federal income tax withheld THEN your
Purpose of This Package from wages, pensions, annuities, gambling IF your 2009 filing standard
Use this package to figure and pay your winnings, or other income. status is... deduction is...
• You would be required to make estimated
estimated tax. If you are not required to
Married filing jointly
make estimated tax payments for 2009, you tax payments to avoid a penalty even if you
or Qualifying $11,400
can discard this package. did not include household employment taxes
widow(er)
when figuring your estimated tax.
Estimated tax is the method used to pay
Head of household $8,350
tax on income that is not subject to Higher income taxpayers. If your
withholding (for example, earnings from adjusted gross income (AGI) for 2008 was Single or Married
self-employment, interest, dividends, rents, more than $150,000 ($75,000 if your filing filing separately $5,700
alimony, etc.). In addition, if you do not elect status for 2009 is married filing separately),
voluntary withholding, you should make substitute 110% for 100% in (2) under
estimated tax payments on other taxable General rule, above. This rule does not However, if you can be claimed as a
income, such as unemployment apply to farmers or fishermen. dependent on another person’s 2009 return,
compensation and the taxable part of your your standard deduction is the greater of:
Increase your withholding. If you also • $950, or
social security benefits.
receive salaries and wages, you may be • Your earned income plus $300 (up to the
Change of address. If your address has able to avoid having to make estimated tax standard deduction amount).
changed file Form 8822, Change of payments on your other income by asking
Address, to update your record. Your standard deduction is increased by
your employer to take more tax out of your
the following amount if, at the end of 2009,
earnings. To do this, file a new Form W-4,
Who Must Make Estimated you are:
Employee’s Withholding Allowance
• An unmarried individual (single or head of
Certificate, with your employer.
Tax Payments household) and are:
Generally, if you receive a pension or
The estimated tax rules apply to: 65 or older or blind . . . . . . . . . . . . . . . $1,400
• U.S. citizens and resident aliens, annuity you can use Form W-4P, 65 or older and blind . . . . . . . . . . . . . . $2,800
• Residents of Puerto Rico, the U.S. Virgin • A married individual (filing jointly or
Withholding Certificate for Pension or
Annuity Payments, to start or change your
Islands, Guam, the Commonwealth of the separately) or a qualifying widow(er) and
withholding from these payments.
Northern Mariana Islands, and American are:
Samoa, and You can also choose to have federal 65 or older or blind . . . . . . . . . . . . . . . $1,100
• Nonresident aliens (use Form 1040-ES 65 or older and blind . . . . . . . . . . . . . . $2,200
income tax withheld from certain
(NR)). Both spouses 65 or older . . . . . . . . . . . $2,200*
government payments. For details, see
Both spouses 65 or older and blind . . . . . $4,400*
Form W-4V, Voluntary Withholding Request.
General rule. In most cases, you must
* If married filing separately, these amounts apply
make estimated tax payments if you expect only if you can claim an exemption for your
Additional Information You
to owe at least $1,000 in tax for 2009 (after spouse.
subtracting your withholding and credits)
May Need
and you expect your withholding and credits Use Worksheet 2-3 in Pub. 505 to figure
to be less than the smaller of: You can find most of the information you will your standard deduction if you are
need in Pub. 505, Tax Withholding and
1. 90% of the tax shown on your 2009 increasing it by:
• Certain state or local real estate taxes you
Estimated Tax.
tax return, or
2. 100% of the tax shown on your 2008 paid, and
Other available information: • A net disaster loss attributable to a
tax return (but see Higher income taxpayers
• Pub. 553, Highlights of 2008 Tax
below). federally declared disaster.
Changes.
• Instructions for the 2008 Form 1040 or
However, if you did not file a 2008 tax
Your standard deduction is zero if (a)
return or if your 2008 return did not cover 12
!
1040A. your spouse itemizes on a separate
• What’s Hot. Go to www.irs.gov, click on
months, item (2) above does not apply. CAUTION return, or (b) you were a dual-status
More Forms and Publications, and then on alien and you do not elect to be taxed as a
Exception. You do not have to pay What’s Hot in forms and publications. resident alien for 2009.
estimated tax for 2009 if you were a U.S.
IRA deduction expanded. You may be
citizen or resident alien for all of 2008 and For details on how to get forms and
able to take an IRA deduction if you were
you had no tax liability for the full 12-month publications, see page 87 of the Instructions
covered by a retirement plan and your
2008 tax year. You had no tax liability for for Form 1040 or page 77 of the Instructions
modified AGI is less than $65,000 ($109,000
2008 if your total tax was zero or you did not for Form 1040A. If you have tax questions,
if married filing jointly or qualifying
have to file an income tax return. call 1-800-829-1040 for assistance. For
widow(er)). If your spouse was covered by a
TTY/TDD help, call 1-800-829-4059.
Special rules. There are special rules for
retirement plan, but you were not, you may
farmers, fishermen, certain household
be able to take an IRA deduction if your
What’s New
employers, and certain higher income
modified AGI is less than $176,000.
taxpayers. Use your 2008 tax return as a guide in
Elective salary deferrals. The maximum
figuring your 2009 estimated tax, but be
Farmers and fishermen. If at least amount you can defer under all plans is
sure to consider the following changes. For
two-thirds of your gross income for 2008 or generally limited to $16,500 ($11,500 if you
more information on these changes and
2009 is from farming or fishing, substitute have only SIMPLE plans; $19,500 for
other changes that may affect your 2009
662/3% for 90% in (1) under General rule, section 403(b) plans if you qualify for the
estimated tax, see Pub. 553.
earlier. 15-year rule). The catch-up contribution limit
Household employers. When Standard deduction. If you do not itemize for individuals age 50 or older at the end of
estimating the tax on your 2009 tax return, your deductions, you can take the 2009 the year is increased to $5,500 (except for
include your household employment taxes if standard deduction listed below for your section 401(k)(11) plans and SIMPLE plans,
either of the following applies. filing status. for which this limit remains unchanged).
Cat. No. 11340T
3. Temporary waiver of required minimum during the year for qualified energy the cost of section 179 property placed in
distribution rules for certain retirement efficiency improvements installed during the service during the year exceeds $530,000.
plans and IRAs. No minimum distribution year plus (b) any residential energy property Alternative minimum tax (AMT)
is required from your IRA or employer costs paid during the year. However, this exemption amount decreased. The AMT
provided qualified retirement plan for 2009. credit is limited as follows. exemption amount is decreased to $33,750
• A total credit limit of $500,
For more information, see Pub. 575, ($45,000 if married filing jointly or a
• A total credit limit of $200 for windows,
Pension and Annuity Income (Including qualifying widow(er); $22,500 if married
• A maximum credit for residential energy
Simplified General Rule), or Pub. 590, filing separately).
Individual Retirement Arrangements (IRAs). property costs of $50 for any advanced main
Certain credits not allowed against the
Additional child tax credit. The earned air circulating fan; $150 for any qualified
AMT. The credit for child and dependent
income threshold generally needed to natural gas, propane, or oil furnace or hot
care expenses, credit for the elderly or the
qualify for the additional child tax credit water boiler; and $300 for any other item of
disabled, education credits, nonbusiness
increases to $12,550. qualified energy property.
energy property credit, mortgage interest
Earned income credit (EIC). You may be Each of the above dollar limits is reduced credit, and the District of Columbia first-time
able to take the EIC if: by any credits you claimed for any item homebuyer credit are not allowed against
• A child lived with you and you earned less subject to the same dollar limit for tax years the AMT and a new tax liability limit applies.
than $40,295 ($43,415 if married filing 2006 and 2007. For most people, this limit is your regular tax
jointly), or Qualified energy efficient minus any tentative minimum tax.
• A child did not live with you and you improvements. Qualified energy efficiency
earned less than $13,440 ($16,560 if improvements are the following items How To Figure Your
married filing jointly). installed on or in a home located in the
Estimated Tax
The maximum AGI you can have and still United States that you own and use as your
get the credit also has increased. You may main home if such items are new and can You will need:
be able to take the credit if your AGI is less • The 2009 Estimated Tax Worksheet on
be expected to remain in use for at least 5
than the amount in the above list that years. page 4,
• Any insulation material or system that is
applies to you. The maximum investment • The Instructions for the 2009 Estimated
income you can have and still get the credit specifically or primarily designed to reduce Tax Worksheet on page 4,
has increased to $3,100. • The 2009 Tax Rate Schedules on page 5,
the heat loss or gain of a home when
Divorced or separated parents. A installed in or on such home. and
• Exterior windows (including skylights). • Your 2008 tax return and instructions to
noncustodial parent claiming an exemption
• Exterior doors.
for a child can no longer attach certain use as a guide to figuring your income,
• Any metal or asphalt roof installed on a
pages from a divorce decree or separation deductions, and credits (but be sure to
agreement executed after 2008. The home, but only if such roof has appropriate consider the items listed under What’s New
noncustodial parent will have to attach Form pigmented coatings or cooling granules that that begins on page 1).
8332 or a similar statement signed by the are specifically and primarily designed to
Matching estimated tax payments to
custodial parent, whose only purpose is to reduce the heat gain of such home.
income. If you receive your income
release a claim to exemption.
To qualify for the credit, qualified unevenly throughout the year (for example,
Definition of qualifying child revised.
! energy efficiency improvements because you operate your business on a
The following changes have been made to CAUTION must meet certain energy efficiency seasonal basis), you may be able to lower
the definition of a qualifying child. requirements. You may rely on the or eliminate the amount of your required
• Your qualifying child must be younger manufacturer’s written certification that estimated tax payment for one or more
than you. these requirements have been met. periods by using the annualized income
• A child cannot be your qualifying child if installment method. See chapter 2 of Pub.
Residential energy property costs.
he or she files a joint return, unless the 505 for details.
Residential energy property costs are costs
return was filed only as a claim for refund.
• If the parents of a child can claim the child of new qualified energy property that is Changing your estimated tax. To amend
installed on or in connection with a home or correct your estimated tax, see How To
as a qualifying child but no parent so claims
located in the United States that you own Amend Estimated Tax Payments on page 3.
the child, no one else can claim the child as
and use as your main home. This includes
a qualifying child unless that person’s AGI is
You cannot make joint estimated tax
labor costs properly allocable to the onsite
higher than the highest AGI of any parent of
! payments if you or your spouse is a
preparation, assembly, or original
the child. CAUTION nonresident alien, you are separated
• Your child is a qualifying child for installation of the property. Qualified energy
under a decree of divorce or separate
property is any of the following.
purposes of the child tax credit only if you
• Certain electric heat pump water heaters; maintenance, or you and your spouse have
can and do claim an exemption for him or
different tax years.
electric heat pumps; central air conditioners;
her.
and natural gas, propane, or oil water
Limit on exclusion of gain on sale of
Payment Due Dates
heaters.
main home. Generally, gain from the sale
• Certain stoves that use the burning of You may pay all of your estimated tax by
of your main home is no longer excludable
biomass fuel to heat a home or to heat April 15, 2009, or in four equal amounts by
from income if it is allocable to periods after
water for use in a home. the dates shown below.
2008 where neither you nor your spouse (or
• Qualified natural gas, propane, or oil
your former spouse) used the property as a 1st payment . . . . . . . . . . . April 15, 2009
furnace or hot water boilers.
main home. See Pub. 553 for more details.
• Certain advance main air circulating fans 2nd payment . . . . . . . . . . . June 15, 2009
Standard mileage rates. The rate for 3rd payment . . . . . . . . . . . Sept. 15, 2009
used in a natural gas, propane, or oil
business use of your vehicle is reduced to 4th payment . . . . . . . . . . . Jan. 15, 2010*
furnace.
55 cents a mile. The rate for use of your * You do not have to make the payment due
January 15, 2010, if you file your 2009 tax
To qualify for the credit, qualified
vehicle to get medical care or move is
! return by February 1, 2010, and pay the entire
energy property must meet certain
reduced to 24 cents a mile. The rate of 14
balance due with your return.
CAUTION performance and quality standards.
cents a mile for charitable use is
You may rely on the manufacturer’s written
unchanged.
If your payments are late or you did not
certification that these standards have been
Personal casualty and theft loss limit. A
pay enough, you may be charged a penalty
met.
personal casualty or theft loss must exceed
for underpaying your tax. See When a
$500 to be allowed. This is in addition to the Residential energy efficient property
Penalty Is Applied on page 3.
10% of AGI limit that generally applies to the credit. The 30% credit for qualified solar
net loss. electric property is no longer limited to If you want, you can make more than
$2,000 per year. TIP four estimated tax payments. To do
Nonbusiness energy property credit.
This credit, which expired after 2007, has Decreased section 179 expense so, make a copy of one of your
been reinstated. It has also been expanded deduction. The maximum section 179 unused estimated tax payment vouchers, fill
to include certain asphalt roofs and stoves expense deduction for most taxpayers it in, and mail it with your payment. For other
that burn biomass fuel. Generally, the credit decreases to $133,000. This limit is reduced payment methods, see Pay Electronically on
is equal to (a) 10% of the amount paid (but not below zero) by the amount by which page 3.
-2-
4. Pay by Electronic Federal Tax
No income subject to estimated tax make the payments on time or in the
during first payment period. If, after required amount. A penalty may apply even Payment System (EFTPS)
March 31, 2009, you have a large change in if you have an overpayment on your tax
EFTPS is a free tax payment system where
income, deductions, additional taxes, or return.
you input your tax payment information
credits that requires you to start making
electronically, online or by phone. Through
estimated tax payments, you should figure The penalty may be waived under certain EFTPS, you can schedule one-time or
the amount of your estimated tax payments conditions. See chapter 4 of Pub. 505 for recurring payments for withdrawal from your
by using the annualized income installment details. checking or savings account up to 365 days
method, explained in chapter 2 of Pub. 505.
in advance. You can also modify or cancel
If you use the annualized income installment
payments up to 2 business days before the
method, file Form 2210, Underpayment of
How To Pay Estimated Tax scheduled withdrawal date. To use EFTPS,
Estimated Tax by Individuals, Estates, and
you must enroll. Enroll online at www.eftps.
Trusts, with your 2009 tax return, even if no
Pay by Check or Money Order
penalty is owed. gov or call 1-800-555-4477 (for business
Using the Estimated Tax accounts) or 1-800-316-6541 (for individual
accounts) to receive an enrollment form and
Farmers and fishermen. If at least Payment Voucher
two-thirds of your gross income for 2008 or instructions by mail. TTY/TDD help is
There is a separate estimated tax payment
2009 is from farming or fishing, you can do available by calling 1-800-733-4829. Call
voucher for each due date. The due date is
one of the following. 1-800-244-4829 for help in Spanish.
shown in the upper right corner. Complete
• Pay all of your estimated tax by January and send in the voucher only if you are
15, 2010. Pay by Electronic Funds
making a payment by check or money order.
• File your 2009 Form 1040 by March 1, Withdrawal (EFW)
If you and your spouse plan to file separate
2010, and pay the total tax due. In this case,
returns, you should file separate vouchers If you electronically file your 2008 tax return,
2009 estimated tax payments are not
instead of a joint voucher. you can use EFW to make up to four (4)
required to avoid a penalty.
2009 estimated tax payments. This is a free
To complete the voucher, do the option. The payments can be withdrawn
Fiscal year taxpayers. You are on a fiscal
following. from either a checking or savings account.
year if your 12-month tax period ends on
• Print or type your name, address, and At the same time you file your return, you
any day except December 31. Due dates for
can schedule estimated tax payments for
fiscal year taxpayers are the 15th day of the SSN in the space provided on the estimated
any or all of the following dates: April 15,
4th, 6th, and 9th months of your current tax payment voucher. If filing a joint
fiscal year and the 1st month of the following 2009, June 15, 2009, September 15, 2009,
voucher, also enter your spouse’s name and
fiscal year. If any payment date falls on a and January 15, 2010.
SSN. List the names and SSNs in the same
Saturday, Sunday, or legal holiday, use the order on the joint voucher as you will list
next business day. Check with your tax return preparer or
them on your joint return.
• Enter in the box provided on the tax preparation software for details. Your
scheduled payments will be acknowledged
estimated tax payment voucher only the
Name Change when you file your tax return.
amount you are sending in by check or
If you changed your name because of money order. When making payments of
Payments scheduled through EFW can
marriage, divorce, etc., and you made estimated tax, be sure to take into account
be cancelled up to 8 p.m. Eastern time, 2
estimated tax payments using your former any 2008 overpayment that you choose to
business days before the scheduled
name, attach a statement to the front of your credit against your 2009 tax, but do not
payment date, by contacting the U.S.
2009 tax return. On the statement, show all include the overpayment amount in this box.
Treasury Financial Agent at
• Make your check or money order payable
of the estimated tax payments you (and your
1-888-353-4537.
spouse, if filing jointly) made for 2009 and to the “United States Treasury.” Do not send
the name(s) and SSN(s) under which you cash. To help process your payment
made the payments. Pay by Credit Card
accurately, enter the amount on the right
side of the check like this: $ XXX.XX. Do not You can use your American Express® Card,
Be sure to report the change to your use dashes or lines (for example, do not Discover® Card, MasterCard® card, or
XX
local Social Security Administration office enter “$ XXX – ” or “$ XXX 100 ”). Visa® card to make estimated tax
before filing your 2009 tax return. This • Enter “2009 Form 1040-ES” and your payments. Call toll-free or visit the website
prevents delays in processing your return of either service provider listed below and
SSN on your check or money order. If you
and issuing refunds. It also safeguards your follow the instructions. A convenience fee
are filing a joint estimated tax payment
future social security benefits. For more will be charged by the service provider
voucher, enter the SSN that you will show
details, call the Social Security first on your joint return. based on the amount you are paying. Fees
Administration at 1-800-772-1213.
• Enclose, but do not staple or attach, your may vary between providers. You will be
told what the fee is during the transaction
payment with the estimated tax payment
and you will have the option to either
How To Amend Estimated voucher.
continue or cancel the transaction. You can
Tax Payments also find out what the fee will be by calling
Pay Electronically the provider’s toll-free automated customer
To change or amend your estimated tax
service number or visiting the provider’s
Paying electronically helps to ensure timely
payments, refigure your total estimated tax
website shown below.
receipt of your estimated tax payment. You
payments due (line 16a of the worksheet on
can pay electronically using the following
page 4). Then, to figure the payment due for
Official Payments Corporation
convenient, safe, and secure electronic
each remaining payment period, see
1-800-2PAY-TAXSM (1-800-272-9829)
payment options.
Amended estimated tax under Regular
• Electronic Federal Tax Payment System 1-877-754-4413 (Customer Service)
Installment Method in chapter 2 of Pub. 505.
www.officialpayments.com
If an estimated tax payment for a previous (EFTPS).
period is less than one-fourth of your
• Electronic funds withdrawal (EFW).
amended estimated tax, you may owe a Link2Gov Corporation
• Credit card.
penalty when you file your return. 1-888-PAY-1040SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com
When you pay taxes electronically, there
When a Penalty Is Applied is no check to write and no voucher to mail.
You will be given a confirmation number
Payments can be made 24 hours a day, 7
In some cases, you may owe a penalty
at the end of the transaction. Enter the
days a week. You will receive a confirmation
when you file your return. The penalty is
confirmation number in column (c) of the
number or electronic acknowledgment of the
imposed on each underpayment for the
Record of Estimated Tax Payments (see
payment. See below for details. Also see
number of days it remains unpaid. A penalty
page 6). Do not include the amount of the
www.irs.gov, keyword “e-pay,” and click on
may be applied if you did not pay enough
convenience fee in column (d).
“Electronic Payment Options Home Page.”
estimated tax for the year or you did not
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5. 2009 Estimated Tax Worksheet Keep for Your Records
1
1 Adjusted gross income you expect in 2009 (see instructions below)
● If you plan to itemize deductions, enter the estimated total of your itemized deductions.
2
Caution: If line 1 above is over $166,800 ($83,400 if married filing separately), your deduction may be
reduced. See Pub. 505 for details. 2
● If you do not plan to itemize deductions, enter your standard deduction from page 1 or Pub. 505,
Worksheet 2-3.
3
3 Subtract line 2 from line 1
4 Exemptions. Multiply $3,650 by the number of personal exemptions. Caution: See Pub. 505 to figure the
amount to enter if line 1 above is over: $250,200 if married filing jointly or qualifying widow(er); $208,500 if head
4
of household; $166,800 if single; or $125,100 if married filing separately
5
5 Subtract line 4 from line 3
6 Tax. Figure your tax on the amount on line 5 by using the 2009 Tax Rate Schedules on page 5. Caution: If
you will have qualified dividends or a net capital gain, or expect to claim the foreign earned income exclusion
6
or housing exclusion, see Pub. 505 to figure the tax
7
7 Alternative minimum tax from Form 6251
8 Add lines 6 and 7. Add to this amount any other taxes you expect to include in the total on Form 1040, line 44, or
8
Form 1040A, line 28
9
9 Credits (see instructions below). Do not include any income tax withholding on this line
10
10 Subtract line 9 from line 8. If zero or less, enter -0-
11 Self-employment tax (see instructions below). Estimate of 2009 net earnings from self-employment
$ ; if $106,800 or less, multiply the amount by 15.3%; if more than $106,800, multiply the
amount by 2.9%, add $13,243.20 to the result, and enter the total. Caution: If you also have wages subject to social
11
security tax or the 6.2% portion of tier 1 Railroad Retirement tax, see Pub. 505 to figure the amount to enter
12
12 Other taxes (see instructions below)
13a
13a Add lines 10 through 12
13b
b Earned income credit, additional child tax credit, and credits from Forms 4136, 5405, 8801 (line 27), and 8885
13c
c Total 2009 estimated tax. Subtract line 13b from line 13a. If zero or less, enter -0-
14a
14a Multiply line 13c by 90% (662⁄ 3 % for farmers and fishermen)
b Enter the tax shown on your 2008 tax return (110% of that amount if you are not
a farmer or fisherman and the adjusted gross income shown on that return is
14b
more than $150,000 or, if married filing separately for 2009, more than $75,000)
14c
c Required annual payment to avoid a penalty. Enter the smaller of line 14a or 14b
Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the
amount on line 14c, you may owe a penalty for not paying enough estimated tax. To avoid a penalty, make sure your
estimate on line 13c is as accurate as possible. Even if you pay the required annual payment, you may still owe tax
when you file your return. If you prefer, you can pay the amount shown on line 13c. For details, see Pub. 505.
15 Income tax withheld and estimated to be withheld during 2009 (including income tax withholding on pensions,
15
annuities, certain deferred income, etc.)
16a
16a Subtract line 15 from line 14c
Is the result zero or less?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 16b.
16b
b Subtract line 15 from line 13c
Is the result less than $1,000?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 17 to figure your required payment.
17 If the first payment you are required to make is due April 15, 2009, enter 1⁄ 4 of line 16a (minus any 2008
overpayment that you are applying to this installment) here, and on your estimated tax payment voucher(s) if
you are paying by check or money order. (Note: Household employers, see instructions below.) 17
Line 12. Other taxes. Use the instructions for the Exception 2. Of the amounts for other taxes that
Instructions for the 2009 2008 Form 1040 to determine if you expect to may be entered on Form 1040, line 61, do not include
Estimated Tax Worksheet owe, for 2009, any of the taxes that would have on line 12: tax on recapture of a federal mortgage
been entered on your 2008 Form 1040, lines 59 subsidy, uncollected employee social security and
Line 1. Adjusted gross income. Use your 2008 tax
(additional tax on early distributions only) and 60, Medicare tax or RRTA tax on tips or group-term life
return and instructions as a guide to figuring the
and any write-ins on line 61, or any amount from insurance, tax on golden parachute payments,
adjusted gross income you expect in 2009 (but be
Form 1040A, line 36. On line 12, enter the total of look-back interest due under section 167(g) or 460(b),
sure to consider the items listed under What’s New
those taxes, subject to the following two or excise tax on insider stock compensation from an
that begins on page 1). For more details on figuring
exceptions. expatriated corporation. These taxes are not required
your adjusted gross income, see Expected AGI—Line
to be paid until the due date of your income tax
Exception 1. Include household employment
1 in chapter 2 of Pub. 505. If you are self-employed,
return (not including extensions).
taxes from box b of Form 1040, line 60, on this line
be sure to take into account the deduction for
only if:
one-half of your self-employment tax (2008 Form Repayment of first-time homebuyer credit. If
● You will have federal income tax withheld from
1040, line 27). you claimed the first-time homebuyer credit for 2008
wages, pensions, annuities, gambling winnings, or
Line 9. Credits. See the 2008 Form 1040, lines 47 and the home ceased to be your main home in
other income, or
through 54, or Form 1040A, lines 29 through 33, and 2009, you generally must include on line 12 the
● You would be required to make estimated tax
the related instructions. entire credit you claimed for 2008. This includes
situations where you sell the home or convert it to
payments (to avoid a penalty) even if you did not
Line 11. Self-employment tax. If you and your
business or rental property. See Form 5405 for
include household employment taxes when figuring
spouse make joint estimated tax payments and you
exceptions.
your estimated tax.
both have self-employment income, figure the
self-employment tax for each of you separately. Enter If you meet one or both of the above, include in the Line 17. If you are a household employer and you
the total on line 11. When figuring your estimate of amount on line 12 the total of your household make advance EIC payments to your employee(s),
2009 net earnings from self-employment, be sure to employment taxes before subtracting advance EIC reduce your required estimated tax payment for
use only 92.35% (.9235) of your total net profit from payments made to your employee(s). each period by the amount of advance EIC
self-employment. payments paid during the period.
-4-
6. commonwealths or possessions to carry out their tax laws. We
Privacy Act and Paperwork Reduction Act Notice. We ask for
may also disclose this information to other countries under a tax
tax return information to carry out the tax laws of the United
treaty, to federal and state agencies to enforce federal nontax
States. We need it to figure and collect the right amount of tax.
criminal laws, or to federal law enforcement and intelligence
Our legal right to ask for information is Internal Revenue Code
agencies to combat terrorism.
sections 6001, 6011, and 6012(a), and their regulations. They say
that you must file a return or statement with us for any tax for If you do not file a return, do not give the information asked
which you are liable. Your response is mandatory under these for, or give fraudulent information, you may be charged penalties
sections. Code section 6109 and its regulations say that you and be subject to criminal prosecution.
must provide your taxpayer identification number on what you
Please keep this notice with your records. It may help you if
file. This is so we know who you are, and can process your
we ask you for other information. If you have any questions
return and other papers.
about the rules for filing and giving information, please call or
You are not required to provide the information requested on visit any Internal Revenue Service office.
a form that is subject to the Paperwork Reduction Act unless the
The average time and expenses required to complete and file
form displays a valid OMB control number. Books or records
this form will vary depending on individual circumstances. For
relating to a form or its instructions must be retained as long as
the estimated averages, see the instructions for your income tax
their contents may become material in the administration of any
return.
Internal Revenue law. Generally, tax returns and return
information are confidential, as stated in Code section 6103. If you have suggestions for making this package simpler, we
would be happy to hear from you. See the instructions for your
We may disclose the information to the Department of Justice
income tax return.
and to other federal agencies, as provided by law. We may
disclose it to cities, states, the District of Columbia, and U.S.
2009 Tax Rate Schedules
Caution. Do not use these Tax Rate Schedules to figure your 2008 taxes. Use only to figure your 2009 estimated taxes.
Schedule X—Use if your 2009 filing status is Single Schedule Z—Use if your 2009 filing status is
Head of household
If line 5 is: The tax is: of the If line 5 is: The tax is: of the
But not amount But not amount
Over— over— over— Over— over— over—
$0 $8,350 10% $0 $0 $11,950 10% $0
8,350 33,950 8,350 11,950 45,500 11,950
$835.00 + 15% $1,195.00 + 15%
33,950 82,250 33,950 45,500 117,450 45,500
4,675.00 + 25% 6,227.50 + 25%
82,250 171,550 82,250 117,450 190,200 117,450
16,750.00 + 28% 24,215.00 + 28%
171,550 372,950 171,550 190,200 372,950 190,200
41,754.00 + 33% 44,585.00 + 33%
372,950 372,950 372,950 372,950
108,216.00 + 35% 104,892.50 + 35%
Schedule Y-2—Use if your 2009 filing status is
Schedule Y-1—Use if your 2009 filing status is
Married filing separately
Married filing jointly or Qualifying widow(er)
If line 5 is: The tax is: of the If line 5 is: The tax is: of the
But not amount But not amount
Over— over— over— Over— over— over—
$0 $8,350 10% $0
$0 $16,700 10% $0
8,350 33,950 8,350
16,700 67,900 16,700 $835.00 + 15%
$1,670.00 + 15%
33,950 68,525 33,950
67,900 137,050 67,900 4,675.00 + 25%
9,350.00 + 25%
68,525 104,425 68,525
137,050 208,850 137,050 13,318.75 + 28%
26,637.50 + 28%
104,425 186,475 104,425
208,850 372,950 208,850 23,370.75 + 33%
46,741.50 + 33%
186,475 186,475
372,950 372,950 50,447.25 + 35%
100,894.50 + 35%
Tear off here
Form
1040-ES Payment
4
2009 Estimated Tax
Department of the Treasury
Voucher OMB No. 1545-0074
Internal Revenue Service
Calendar year—Due Jan. 15, 2010
File only if you are making a payment of estimated tax by check or money order. Mail this
Amount of estimated tax you are paying
voucher with your check or money order payable to the “United States Treasury.” Write your
by check or
social security number and “2009 Form 1040-ES” on your check or money order. Do not send Dollars Cents
money order.
cash. Enclose, but do not staple or attach, your payment with this voucher.
Your first name and initial Your last name Your social security number
If joint payment, complete for spouse
Print or type
Spouse’s last name Spouse’s social security number
Spouse’s first name and initial
Address (number, street, and apt. no.)
City, state, and ZIP code. (If a foreign address, enter city, province or state, postal code, and country.)
For Privacy Act and Paperwork Reduction Act Notice, see instructions above.
-5-
7. Record of Estimated Tax Payments (Farmers, fishermen, and fiscal year taxpayers, see page 2 for
payment due dates.)
Keep for Your Records
Payment
(c) Check or (d) Amount paid
number
Payment (e) 2008 (f) Total amount
(a) Amount (b) Date money order number or (do not include
due overpayment paid and credited
due paid credit card any credit card
date credit applied (add (d) and (e))
confirmation number convenience fee)
1 4/15/2009
2 6/15/2009
3 9/15/2009
4 1/15/2010*
Total
* You do not have to make this payment if you file your 2009 tax return by February 1, 2010, and pay the entire balance due with your return.
Where To File Your Estimated Tax Payment Voucher if Paying by Check or Money Order
Mail your estimated tax payment voucher and All APO and FPO
P.O. Box 37007
New Jersey, New York,
check or money order to the address shown addresses, U.S. citizens or
Hartford, CT
Pennsylvania
below for the place where you live. Do not tax residents living in a
06176-0007
mail your tax return to this address or send foreign country, or filing
Alabama, Florida, Georgia, P.O. Box 105225
an estimated tax payment without a payment Form 2555, 2555-EZ, or
North Carolina, South Carolina, Atlanta, GA
voucher. Also, do not mail your estimated tax 4563.
Virginia 30348-5225
American Samoa, the
payments to the address shown in the Form P.O. Box 1300
Alaska, California, Colorado, P.O. Box 510000 Commonwealth of the
1040 or 1040A instructions. If you need more Charlotte, NC
Hawaii, Nevada, New Mexico, San Francisco, CA Northern Mariana Islands,
payment vouchers, use another Form 28201-1300
Oregon, Utah, Washington 94151-5100 nonpermanent residents of USA
1040-ES package.
Guam or the U.S. Virgin
P.O. Box 970006
Arkansas, Connecticut,
Caution. For proper delivery of your estimated Islands, Puerto Rico (or if
St. Louis, MO
Delaware, Indiana, Michigan,
tax payment to a P.O. box, you must include excluding income under
63197-0006
Missouri, Ohio, Rhode Island,
the box number in the address. Also, note that Internal Revenue Code
West Virginia
only the U.S. Postal Service can deliver to P.O. section 933), dual-status
Kentucky, Louisiana, P.O. Box 1300 aliens
boxes. Therefore, you cannot use a private
Mississippi, Tennessee, Charlotte, NC
delivery service to make estimated tax Department of
Texas 28201-1300
payments required to be sent to a P.O. box. Revenue and Taxation
Permanent residents
Arizona, Idaho, Illinois, Government of Guam
of Guam*
Iowa, Kansas, Minnesota,
THEN send it to P.O. Box 23607
P.O. Box 802502
Montana, Nebraska, GMF, GU 96921
quot;Internal Revenue Cincinnati, OH
North Dakota, Oklahoma,
45280-2502
IF you live in . . . Servicequot; at . . . V.I. Bureau of
South Dakota, Wisconsin,
Permanent Internal Revenue
Wyoming
residents of the 9601 Estate Thomas
District of Columbia, Maine, P.O. Box 37001
U.S. Virgin Islands* Charlotte Amalie
Maryland, Massachusetts, New Hartford, CT
St. Thomas, VI 00802
Hampshire, Vermont 06176-0001
* Permanent residents must prepare separate vouchers for estimated income tax and self-employment tax payments. Send the income tax vouchers to the address for
permanent residents and the self-employment tax vouchers to the address for nonpermanent residents.
-6-
8. Form
1040-ES Payment
3
2009 Estimated Tax
Department of the Treasury
Voucher OMB No. 1545-0074
Internal Revenue Service
Calendar year—Due Sept. 15, 2009
File only if you are making a payment of estimated tax by check or money order. Mail this
Amount of estimated tax you are paying
voucher with your check or money order payable to the “United States Treasury.” Write your
by check or
social security number and “2009 Form 1040-ES” on your check or money order. Do not send Dollars Cents
money order.
cash. Enclose, but do not staple or attach, your payment with this voucher.
Your first name and initial Your last name Your social security number
If joint payment, complete for spouse
Print or type
Spouse’s last name Spouse’s social security number
Spouse’s first name and initial
Address (number, street, and apt. no.)
City, state, and ZIP code. (If a foreign address, enter city, province or state, postal code, and country.)
For Privacy Act and Paperwork Reduction Act Notice, see instructions on page 5.
Tear off here
Form
1040-ES Payment
2
2009 Estimated Tax
Department of the Treasury
Voucher OMB No. 1545-0074
Internal Revenue Service
Calendar year—Due June 15, 2009
File only if you are making a payment of estimated tax by check or money order. Mail this
Amount of estimated tax you are paying
voucher with your check or money order payable to the “United States Treasury.” Write your
by check or
social security number and “2009 Form 1040-ES” on your check or money order. Do not send Dollars Cents
money order.
cash. Enclose, but do not staple or attach, your payment with this voucher.
Your first name and initial Your last name Your social security number
If joint payment, complete for spouse
Print or type
Spouse’s last name Spouse’s social security number
Spouse’s first name and initial
Address (number, street, and apt. no.)
City, state, and ZIP code. (If a foreign address, enter city, province or state, postal code, and country.)
For Privacy Act and Paperwork Reduction Act Notice, see instructions on page 5.
Tear off here
Form
1040-ES Payment
1
2009 Estimated Tax
Department of the Treasury
Voucher OMB No. 1545-0074
Internal Revenue Service
Calendar year—Due April 15, 2009
File only if you are making a payment of estimated tax by check or money order. Mail this
Amount of estimated tax you are paying
voucher with your check or money order payable to the “United States Treasury.” Write your
by check or
social security number and “2009 Form 1040-ES” on your check or money order. Do not send Dollars Cents
money order.
cash. Enclose, but do not staple or attach, your payment with this voucher.
Your first name and initial Your last name Your social security number
If joint payment, complete for spouse
Print or type
Spouse’s last name Spouse’s social security number
Spouse’s first name and initial
Address (number, street, and apt. no.)
City, state, and ZIP code. (If a foreign address, enter city, province or state, postal code, and country.)
For Privacy Act and Paperwork Reduction Act Notice, see instructions on page 5.
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