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Individual Estimated Tax Payments

Forms and Instructions

Form 1040-ES (PR), Estimated Federal Tax on Self Employment Income and on Household Employees Residents of Puerto Rico (Spanish)

Estimated Federal Tax on Self Employment Income and on Household Employees Residents of Puerto Rico (Spanish)

Form 1040-ES, Estimated Tax for Individuals

Form 1040-ES is used by persons with income not subject to tax withholding to figure and pay estimated tax.
Forms and Instructions

Publication 505, Tax Withholding and Estimated Tax

Publication 505, Tax Withholding and Estimated Tax - The federal income tax is a pay-as-you-go tax. You must pay the tax as you earn or receive income during the year. There are two ways to pay as you go, withholding and paying estimated tax.
Forms and Instructions

Pay As You Go, So You Won’t Owe: A Guide to Withholding, Estimated Taxes, and Ways to Avoid the Estimated Tax Penalty

Having enough tax withheld or making quarterly estimated tax payments during the year can help you avoid problems at tax time.

General Information

Form 2210-F, Underpayment of Estimated Tax By Farmers and Fishermen

Persons whose gross income from farming or fishing is at least two-thirds of their gross annual income use Form 2210-F, Underpayment of Estimated Tax By Farmers and Fishermen, to see if they owe a penalty for underpaying their estimated tax.

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