Alabama Form 40ES: Estimated Tax
An Alabama resident who desires to pay for their annual estimated tax must completely fill out the Estimated Tax Form 40ES and submit it to the Individual and Corporate Tax Division of the State’s Department of Revenue.
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R EC O R\f O F S TA TE O F A LA BA M A E STIM ATE \f T A X P A Y M EN TS A N\f C RE\f IT
A m ount D ate P aid C heck N um ber, e tc .
N O TE \b T he A la b am a \f ep artm en t o f R ev en u e d oes n ot s en d n otic es o f a m ounts p aid
o n e stim ate d t a x. T here fo re , it is im porta n t t h at y o u m ain ta in t h is r e co rd . EN TE R T H IS A M OUNT O N T H E P R O PER L IN E O F Y O UR 2 \b1\f A LA BA M A
IN DIV ID UAL IN CO M E T A X R ETU RN , F O RM \f \b O R F O RM \f \bN R.
Nam e Socia l S ecu rit y N um ber
1 Ove rp aym ent c re dit fr o m la st y e ar c re dit e d to e stim ate d ta x fo r
th is y e ar. ( M ake s u re th is c re dit is s h ow n in th e p ro per s p ace o n
yo ur A la bam a in co m e ta x r e tu rn fo r la st y e ar. ..............
2 Fir s t p aym ent .....................................
3 Seco nd p aym ent ...................................
4 Thir d p aym ent .....................................
5 Fourth p aym ent ....................................
6 To ta l ............................................ 1 Ente r a m ount o f a dju ste d g ro ss in co m e e xp ecte d in ta xa ble y e ar ........................................................
2 If d eductio ns a re it e m iz e d, e nte r to ta l o f s u ch d eductio ns e xp ecte d. If d eductio ns
w ill n ot b e it e m iz e d, e nte r th e a m ount fr o m th e s ta ndard d eductio n ta ble ..................
3 Ente r a m ount o f fe dera l in co m e ta x lia bilit y fo r ta xa ble y e ar............................
4 To ta l o f lin es 2 a nd 3 .........................................................................................
5 Subtr a ct lin e \f fr o m lin e 1 . E nte r b ala nce h ere .....................................................................
6 Pers o nal e xe m ptio n a nd d ependent e xe m ptio n(s ) ( s e e in str u ctio ns fo r F orm s \f \b a nd \f \bN R fo r a m ounts ) .........................
7 Subtr a ct lin e 6 fr o m lin e 5 . T his is y o ur e stim ate d ta xa ble in co m e .......................................................
8 Com pute ta x o n a m ount o n lin e 7 a t th e fo llo w in g r a te s:
Sin gle o r M arrie d & F ilin g S ep ara te ly Marrie d & F ilin g J o in tly
a 1st $ 5\b\b . . . . . . 2% 1st $ 1\b\b\b . . . . . . 2% ......
b Next $ 25\b\b . . . . . . \f% Next $ 5\b\b\b . . . . . . \f% ......
c Ove r $ 3\b\b\b . . . . . . 5% Ove r $ 6\b\b\b . . . . . . 5% ......
9 Add lin es 8 a, 8 b, 8 c. E nte r to ta l h ere .............................................................................
10 A m ount o f A la bam a in co m e ta x y o u e stim ate w ill b e w it h held fr o m y o ur w ages in ta xa ble y e ar. E nte r b ala nce h ere ..................
11 S ubtr a ct lin e 1 \b fr o m lin e 9 . E nte r b ala nce h ere . T his is y o ur e stim ate d ta x.
If le ss th an fiv e h undre d d olla rs ( $ 5\b\b), n o e stim ate d ta x is r e quir e d to b e file d ( s e e in str u ctio ns)................................
F O RM
40E S
A L A BA M A D EPA RTM EN T \fF R EV EN UE
\bN D\bV \bD U AL & C \f RP\f RA TE TA X D \bV \bS \b\f N
Est im ate d T a x
(W ORKSH EET – K EEP F O R Y O UR R EC O R\fS – \f O N O T F IL E )
CALE N DAR Y EAR
2014
or F is ca l Y ear E ndin g
Who M ust P ay E stim ate d T a x
If y o u o w e a ddit io nal ta x fo r 2 0\f3, y o u m ay h ave to p ay e sti\b
ma te d ta x fo r 2 0\f4.
Yo u c a n u se th e fo llo w in g g enera l r u le a s a g uid e d urin g th e
ye ar t o s e e if y o u w ill h ave e nough w it h hold in g, o r if y o u s h ould in \b
cre ase y o ur w it h hold in g o r m ake e stim ate d ta x p aym ents .
G en era l R ule . In m ost c a se s, y o u m ust p ay e stim ate d ta x fo r
20\f4 if b oth o f th e fo llo w in g a pply .
\f . Y o u e xp ect to o w e a t le ast $ 500 in ta x fo r 2 0\f4, a fte r s u b \b
tr a ctin g y o ur w it h hold in g a nd c re dit s .
2 . Y o u e xp ect y o ur w it h hold in g p lu s y o ur c re dit s t o b e le ss t h an
th e s m alle r o f:
a. 9 0% o f th e ta x to b e s h ow n o n y o ur 2 0\f4 ta x r e tu rn , o r
b. \f 00% o f th e ta x s h ow n o n y o ur 2 0\f3 ta x re tu rn . Y o ur
20\f3 ta x r e tu rn m ust c o ve r a ll \f 2 m onth s.
S pecia l R ule fo r H ig her In co m e T a xp aye rs
If yo ur A la bam a A G I fo r 20\f3 w as m ore th an $\f50,0 00
($ 75,0 00 if y o ur filin g s ta tu s fo r 2 0\f4 is M arr ie d F ilin g a S epara te
R etu rn ) s u bstit u te \f \f0% fo r \f 00% in (2 b) u nder G enera l R ule ,
a bove .
W hen a nd W here to F ile E stim ate d T a x
Yo ur e stim ate d t a x m ust b e f ile d o n o r b efo re A pril \f 5, 2 0\f4, o r
o n s u ch la te r d ate s a s s p ecif ie d u nder “F arm ers .” It s h ould b e
m aile d to th e A la bam a D epartm ent o f R eve nu e, In div id ual E sti\b
m ate s, P .O . B ox 3 27485, M ontg om ery , A L 3 6\f32\b7 485.
P aym ent o f E stim ate d T a x
Yo ur e stim ate d ta x m ay b e p aid in fu ll o r in e qual in sta llm ents
o n o r b efo re A pril \f 5, 2 0\f4, J u ne \f 5, 2 0\f4, S epte m ber \f 5, 2 0\f4
and J a nu ary \f 5, 2 0\f5. If th e \f 5th fa lls o n a S atu rd ay, S unday, o r
S ta te h olid ay, th e d ue d ate w ill th en b e c o nsid ere d th e fo llo w in gbu sin ess d ay. C heck s o r m oney o rd ers s h ould b e m ade p aya ble
t o th e A la bam a D epartm ent o f R eve nu e.
C hanges In T a x
E ve n t h ough y o ur s it u atio n o n A pril \f 5 is s u ch t h at y o u a re n ot
re quir e d to file e stim ate d ta x a t th at tim e, y o ur e xp ecte d ta x m ay
ch ange s o th at y o u w ill b e re quir e d to file e stim ate d ta x la te r. In
s u ch c a se , th e tim e fo r filin g is a s fo llo w s: J u ne \f 5, if th e c h ange
occu rs a fte r A pril \f a nd b e fo re J u n e 2 ; S ep te m be r \f 5 , if t h e c h ange
o ccu rs a fte r J u ne \f a nd b efo re S epte m ber 2 ; J a nu ary \f 5, if th e
cha nge o ccu rs a fte r S epte m ber \f . I f, a ft e r y o u h ave f il e d a v o uch er,
y o u fin d th at y o ur e stim ate d ta x is s u bsta ntia lly in cre ase d o r d e \b
cre ase d a s t h e r e su lt o f a c h ange in y o ur t a x, y o u s h ould in cre ase
o r d ecre ase th e a m ounts o n y o ur J u ne \f 5, 2 0\f4, S epte m ber \f 5,
20\f4, J a nu ary \f 5, 2 0\f5 v o uch ers .
F arm ers
If a t le ast 2 /3 o f y o ur e stim ate d g ro ss in co m e fo r th e ta xa ble
y e ar is d eriv e d fr o m fa rm in g, y o u m ay p ay e stim ate d ta x a t a ny
tim e o n o r b efo re J a nu ary \f 5, 2 0\f 5 in ste ad o f A pril \f 5, 2 0\f4. If
y o u w ait u ntil J a nu ary \f 5, 2 0\f5, y o u m ust p ay th e e ntir e b ala nce
o f th e e stim ate d ta x. H ow eve r, if fa rm ers file th eir fin al ta x r e tu rn
o n o r b efo re M arc h 2 , 2 0\f4, a nd p ay t h e t o ta l t a x a t t h at t im e, t h ey
n eed n ot file e stim ate d ta x.
F is ca l Y e ar
If y o u f ile y o ur in co m e t a x r e tu rn o n a f is ca l y e ar b asis , y o u w ill
s u bstit u te fo r th e d ate s s p ecif ie d in th e a bove in str u ctio ns th e
m onth s c o rre sp ondin g th ere to .
P enalt ie s fo r U nderp aym ent
P en alt ie s a re p ro vid ed f o r u nderp ayin g t h e A la bam a in co m e t a x
by a t le ast $ 500.0 0.
F orm 4 0E S In str u ctio ns
� � DETA C H A L\f NG T H \bS L \bN E A ND M A\bL V \f UCHER W \bT H Y \f UR F U LL P A Y M EN T
40E S 2 014
P R IM AR Y T A XPA Y ER ÕS SPO USEÕS LA ST
FIR ST N AM E FIR ST N AM E NAM E ¥ MAIL IN G
AD DRESS
DAY TIM E
CIT Y STA T E ZIP TE LE PH O NE N UM BER
� C HEC K IF F IS C AL Y EAR
Begin nin g D ate :
E ndin g D ate :
¥
P rim ary T a xp ay e r S SN \b ¥
Spouse S SN \b ¥
Am ount P aid W it h V o uch er\b $ ¥
A la bam a D epartm ent o f R eve nu e
E stim ate d In co m e T a x P aym ent V ouch er
M AIL T O : A la b am a D ep artm en t o f R even ue, In div id ual E stim ate s,
P.O . B ox \b 2\f485, M ontg om ery , A L \b 61\b2�\f 485
A \fO R
�
Instructions
\f. Be sure you are using a form for the proper year.
Do not use this form to file for any calendar year
other than the year printed in bold type on the
face of the form. Individuals who file on fiscal year
basis (other than calendar year ending Dec. 3\f)
should show beginning and ending dates of fiscal
year in spaces provided on Form 40ES and each
payment voucher.
2. Enter your social security number in space pro\b
vided. If joint voucher, enter spouseÕs number on
the line after yours.
3. Enter your first name, middle initial, and last
name. If joint estimated tax, show first name and
middle initial of both spouses. (Example: John T.
and Mary A. Doe).
4. The amount to be shown on Amount Paid With
Voucher line is determined by (a) the date you
meet the requirements for filing a estimated tax,
(b) the amount of credit, if any, for overpayment
from last year or income taxes withheld. Any
overpayment credit may be applied to your earli\b
est installment or divided equally among all the
installments for the year. See the following
schedule: Requirements Met Required Amt. \fue With
After & Before Filing \fate Voucher \f\b\f\b20\f4 4\b2\b20\f4 4\b\f5\b20\f4 \f/4 of line \f 4\b\f\b20\f4 6\b2\b20\f4 6\b\f5\b20\f4 \f/3 of line \f 6\b\f\b20\f4 9\b2\b20\f4 9\b\f5\b20\f4 \f/2 of line \f 9\b\f\b20\f4 \f\b\f\b20\f5 \f\b\f5\b20\f5 All of line \f
MAIL TO\b Alabama Department of Revenue
Individual Estimates
P.O. Box 327485
Montgomery, AL 36\f32\b7485
� � DETA C H A L\f NG T H \bS L \bN E A ND M A\bL V \f UCHER W \bT H Y \f UR F U LL P A Y M EN T
40E S 2 014
P R IM AR Y T A XPA Y ER ÕS SPO USEÕS LA ST
FIR ST N AM E FIR ST N AM E NAM E ¥ MAIL IN G
AD DRESS
DAY TIM E
CIT Y STA T E ZIP TE LE PH O NE N UM BER
� C HEC K IF F IS C AL Y EAR
Begin nin g D ate :
E ndin g D ate :
¥
P rim ary T a xp ay e r S SN \b ¥
Spouse S SN \b ¥
Am ount P aid W it h V o uch er\b $ ¥
A la bam a D epartm ent o f R eve nu e
E stim ate d In co m e T a x P aym ent V ouch er
M AIL T O : A la b am a D ep artm en t o f R even ue, In div id ual E stim ate s,
P.O . B ox \b 2\f485, M ontg om ery , A L \b 61\b2�\f 485
A \fO R
�
Instructions
\f. Be sure you are using a form for the proper year.
Do not use this form to file for any calendar year
other than the year printed in bold type on the
face of the form. Individuals who file on fiscal year
basis (other than calendar year ending Dec. 3\f)
should show beginning and ending dates of fiscal
year in spaces provided on Form 40ES and each
payment voucher.
2. Enter your social security number in space pro\b
vided. If joint voucher, enter spouseÕs number on
the line after yours.
3. Enter your first name, middle initial, and last
name. If joint estimated tax, show first name and
middle initial of both spouses. (Example: John T.
and Mary A. Doe).
4. The amount to be shown on Amount Paid With
Voucher line is determined by (a) the date you
meet the requirements for filing a estimated tax,
(b) the amount of credit, if any, for overpayment
from last year or income taxes withheld. Any
overpayment credit may be applied to your earli\b
est installment or divided equally among all the
installments for the year. See the following
schedule: Requirements Met Required Amt. \fue With
After & Before Filing \fate Voucher \f\b\f\b20\f4 4\b2\b20\f4 4\b\f5\b20\f4 \f/4 of line \f 4\b\f\b20\f4 6\b2\b20\f4 6\b\f5\b20\f4 \f/3 of line \f 6\b\f\b20\f4 9\b2\b20\f4 9\b\f5\b20\f4 \f/2 of line \f 9\b\f\b20\f4 \f\b\f\b20\f5 \f\b\f5\b20\f5 All of line \f
MAIL TO\b Alabama Department of Revenue
Individual Estimates
P.O. Box 327485
Montgomery, AL 36\f32\b7485
� � DETA C H A L\f NG T H \bS L \bN E A ND M A\bL V \f UCHER W \bT H Y \f UR F U LL P A Y M EN T
40E S 2 014
P R IM AR Y T A XPA Y ER ÕS SPO USEÕS LA ST
FIR ST N AM E FIR ST N AM E NAM E ¥ MAIL IN G
AD DRESS
DAY TIM E
CIT Y STA T E ZIP TE LE PH O NE N UM BER
� C HEC K IF F IS C AL Y EAR
Begin nin g D ate :
E ndin g D ate :
¥
P rim ary T a xp ay e r S SN \b ¥
Spouse S SN \b ¥
Am ount P aid W it h V o uch er\b $ ¥
A la bam a D epartm ent o f R eve nu e
E stim ate d In co m e T a x P aym ent V ouch er
M AIL T O : A la b am a D ep artm en t o f R even ue, In div id ual E stim ate s,
P.O . B ox \b 2\f485, M ontg om ery , A L \b 61\b2�\f 485
A \fO R
�
Instructions
\f. Be sure you are using a form for the proper year.
Do not use this form to file for any calendar year
other than the year printed in bold type on the
face of the form. Individuals who file on fiscal year
basis (other than calendar year ending Dec. 3\f)
should show beginning and ending dates of fiscal
year in spaces provided on Form 40ES and each
payment voucher.
2. Enter your social security number in space pro\b
vided. If joint voucher, enter spouseÕs number on
the line after yours.
3. Enter your first name, middle initial, and last
name. If joint estimated tax, show first name and
middle initial of both spouses. (Example: John T.
and Mary A. Doe).
4. The amount to be shown on Amount Paid With
Voucher line is determined by (a) the date you
meet the requirements for filing a estimated tax,
(b) the amount of credit, if any, for overpayment
from last year or income taxes withheld. Any
overpayment credit may be applied to your earli\b
est installment or divided equally among all the
installments for the year. See the following
schedule: Requirements Met Required Amt. \fue With
After & Before Filing \fate Voucher \f\b\f\b20\f4 4\b2\b20\f4 4\b\f5\b20\f4 \f/4 of line \f 4\b\f\b20\f4 6\b2\b20\f4 6\b\f5\b20\f4 \f/3 of line \f 6\b\f\b20\f4 9\b2\b20\f4 9\b\f5\b20\f4 \f/2 of line \f 9\b\f\b20\f4 \f\b\f\b20\f5 \f\b\f5\b20\f5 All of line \f
MAIL TO\b Alabama Department of Revenue
Individual Estimates
P.O. Box 327485
Montgomery, AL 36\f32\b7485
� � DETA C H A L\f NG T H \bS L \bN E A ND M A\bL V \f UCHER W \bT H Y \f UR F U LL P A Y M EN T
40E S 2 014
P R IM AR Y T A XPA Y ER ÕS SPO USEÕS LA ST
FIR ST N AM E FIR ST N AM E NAM E ¥ MAIL IN G
AD DRESS
DAY TIM E
CIT Y STA T E ZIP TE LE PH O NE N UM BER
� C HEC K IF F IS C AL Y EAR
Begin nin g D ate :
E ndin g D ate :
¥
P rim ary T a xp ay e r S SN \b ¥
Spouse S SN \b ¥
Am ount P aid W it h V o uch er\b $ ¥
A la bam a D epartm ent o f R eve nu e
E stim ate d In co m e T a x P aym ent V ouch er
M AIL T O : A la b am a D ep artm en t o f R even ue, In div id ual E stim ate s,
P.O . B ox \b 2\f485, M ontg om ery , A L \b 61\b2�\f 485
A \fO R
�
Instructions
\f. Be sure you are using a form for the proper year.
Do not use this form to file for any calendar year
other than the year printed in bold type on the
face of the form. Individuals who file on fiscal year
basis (other than calendar year ending Dec. 3\f)
should show beginning and ending dates of fiscal
year in spaces provided on Form 40ES and each
payment voucher.
2. Enter your social security number in space pro\b
vided. If joint voucher, enter spouseÕs number on
the line after yours.
3. Enter your first name, middle initial, and last
name. If joint estimated tax, show first name and
middle initial of both spouses. (Example: John T.
and Mary A. Doe).
4. The amount to be shown on Amount Paid With
Voucher line is determined by (a) the date you
meet the requirements for filing a estimated tax,
(b) the amount of credit, if any, for overpayment
from last year or income taxes withheld. Any
overpayment credit may be applied to your earli\b
est installment or divided equally among all the
installments for the year. See the following
schedule: Requirements Met Required Amt. \fue With
After & Before Filing \fate Voucher \f\b\f\b20\f4 4\b2\b20\f4 4\b\f5\b20\f4 \f/4 of line \f 4\b\f\b20\f4 6\b2\b20\f4 6\b\f5\b20\f4 \f/3 of line \f 6\b\f\b20\f4 9\b2\b20\f4 9\b\f5\b20\f4 \f/2 of line \f 9\b\f\b20\f4 \f\b\f\b20\f5 \f\b\f5\b20\f5 All of line \f
MAIL TO\b Alabama Department of Revenue
Individual Estimates
P.O. Box 327485
Montgomery, AL 36\f32\b7485
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