IRS 1040-ES Form
In the case of wanting to report the estimated tax to the IRS, the following form has to be completed and submitted.
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20 13
Form 1040-ESEstimated Tax for IndividualsDepartment of the Treasury
Internal Revenue ServicePurpose of This Package
Use this package to figure and pay your estimated tax. If
you are not required to make estimated tax payments for
2013, you can discard this package.
Estimated tax is the method used to pay tax on income
that is not subject to withholding (for example, earnings
from self-employment, interest, dividends, rents, alimony,
etc.). In addition, if you do not elect voluntary withholding,
you should make estimated tax payments on other taxable income, such as unemployment compensation
and the taxable part of your social security benefits.
Change of address. If your address has changed, file
Form 8822, Change of Address, to update your record.
Future developments. For the latest information about
developments related to Form 1040-ES and its
instructions, such as legislation enacted after they were
published, go to
www.irs.gov/form1040es .
Who Must Make Estimated Tax
Payments
The estimated tax rules apply to:
U.S. citizens and resident aliens;
Residents of Puerto Rico, the U.S. Virgin Islands,
Guam, the Commonwealth of the Northern Mariana
Islands, and American Samoa; and
Nonresident aliens (use Form 1040-ES (NR)).
General Rule
In most cases, you must pay estimated tax for 2013 if both
of the following apply.
1. You expect to owe at least $1,000 in tax for 2013,
after subtracting your withholding and refundable credits.
2. You expect your withholding and refundable credits
to be less than the smaller of:
a. 90% of the tax to be shown on your 2013 tax return,
or
b. 100% of the tax shown on your 2012 tax return.
Your 2012 tax return must cover all 12 months.
Note. These percentages may be different if you are a
farmer, fisherman, or higher income taxpayer. See
Special Rules , later.
Exception. You do not have to pay estimated tax for
2013 if you were a U.S. citizen or resident alien for all of
2012 and you had no tax liability for the full 12-month
2012 tax year. You had no tax liability for 2012 if your total
tax was zero or you did not have to file an income tax
return.
Special Rules
There are special rules for farmers, fishermen, certain
household employers, and certain higher income
taxpayers.
Farmers and fishermen. If at least two-thirds of your
gross income for 2012 or 2013 is from farming or fishing,
substitute 66
2
3
% for 90% in (2a) under General Rule .
Household employers. When estimating the tax on your
2013 tax return, include your household employment
taxes if either of the following applies.
You will have federal income tax withheld from wages,
pensions, annuities, gambling winnings, or other income.
You would be required to make estimated tax payments
to avoid a penalty even if you did not include household
employment taxes when figuring your estimated tax.
Higher income taxpayers. If your adjusted gross
income (AGI) for 2012 was more than $150,000 ($75,000
if your filing status for 2013 is married filing separately),
substitute 110% for 100% in (2b) under
General Rule ,
earlier. This rule does not apply to farmers or fishermen.
Increase Your Withholding
If you also receive salaries and wages, you may be able to
avoid having to make estimated tax payments on your
other income by asking your employer to take more tax
out of your earnings. To do this, file a new Form W-4,
Employee's Withholding Allowance Certificate, with your
employer.
Generally, if you receive a pension or annuity you can
use Form W-4P, Withholding Certificate for Pension or
Annuity Payments, to start or change your withholding
from these payments.
You also can choose to have federal income tax
withheld from certain government payments. For details,
see Form W-4V, Voluntary Withholding Request.
Additional Information You May Need
You can find most of the information you will need in Pub.
505, Tax Withholding and Estimated Tax.
Other available information:
Instructions for the 2012 Form 1040 or Form 1040A.
Important Changes. Go to IRS.gov, click on Forms &
Pubs
, and then on Changes to Current Forms and
Publications
.
For details on how to get forms and publications, see
the 2012 Instructions for Form 1040 or Form 1040A. If you
have tax questions, call 1-800-829-1040 for assistance.
For TTY/TDD help, call 1-800-829-4059. Deaf or
hard-of-hearing individuals can also contact the IRS
through relay services such as the Federal Relay Service
available at
www.gsa.gov/fedrelay .
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What's New
Use your 2012 tax return as a guide in figuring your 2013
estimated tax, but be sure to consider the following.
Additional Medicare Tax. For tax years beginning after
December 31, 2012, a 0.9% Additional Medicare Tax
applies to Medicare wages, Railroad Retirement Tax Act
compensation, and self-employment income over a
threshold amount based on your filing status. You may
need to include this amount when figuring your estimated
tax. See the instructions for line 12 of the 2013 Estimated
Tax Worksheet and Pub. 505. For more information on
Additional Medicare Tax, go to
www.IRS.gov and enter
“Additional Medicare Tax” in the search box.
Net Investment Income Tax. For tax years beginning
after December 31, 2012, you may be subject to Net
Investment Income Tax (NIIT). NIIT is a 3.8% tax on the
lesser of net investment income or the excess of your
modified adjusted gross income (MAGI) over the
threshold amount. NIIT may need to be included when
figuring your estimated tax. See the instructions for line 12
of the 2013 Estimated Tax Worksheet and Pub. 505. For
more information on Net Investment Income Tax, go to
www.IRS.gov and enter “Net Investment Income Tax” in
the search box.
Medical and dental expenses. Beginning January 1,
2013, you can deduct only the part of your medical and
dental expenses that exceed 10% of your adjusted gross
income (7.5% if either you or your spouse is age 65 or
older).
Income limits for excluding education savings bond
interest increased.
In order to exclude interest, your
modified adjusted gross income (MAGI) must be less than
$89,700 ($142,050 if married filing jointly or qualifying
widow(er)).
Foreign earned income exclusion. The maximum
exclusion has increased to $97,600.
Standard deduction. If you do not itemize your
deductions, you can take the 2013 standard deduction
listed in the following chart for your filing status.
IF your 2013 filing status is...THEN your standard
deduction is...Married filing jointly or Qualifying widow(er) $12,200 Head of household $8,950 Single or Married filing separately $6,100
However, if you can be claimed as a dependent on
another person's 2013 return, your standard deduction is
the greater of:
$1,000, or
Your earned income plus $350 (up to the standard
deduction amount).
Your standard deduction is increased by the following
amount if, at the end of 2013, you are:
An unmarried individual (single or head of household)
and are:
65 or older or blind ........................ $1,500 65 or older and blind ....................... $3,000
A married individual (filing jointly or separately) or a
qualifying widow(er) and are:
65 or older or blind ........................ $1,20065 or older and blind ....................... $2,400 Both spouses 65 or older .................... $2,400*Both spouses 65 or older and blind .............. $4,800** If married filing separately, these amounts apply only if you can
claim an exemption for your spouse.
Your standard deduction is zero if (a) your
spouse itemizes on a separate return, or (b) you
were a dual-status alien and you do not elect to
be taxed as a resident alien for 2013.
Personal exemption amount increased for certain
taxpayers.
For tax years beginning in 2013, the personal
exemption amount is increased to $3,900 for taxpayers
with adjusted gross income at or below $300,000 if
married filing jointly or qualifying widow(er), $275,000 if
head of household, $250,000 if single, and $150,000 if
married filing separately. The personal exemption amount
for taxpayers with adjusted gross income above these
thresholds may be reduced.
Alternative minimum tax (AMT) exemption amounts.
The AMT exemption is increased to $51,900 ($80,800 if
married filing jointly or a qualifying widow(er) with
dependent child; $40,400 if married filing separately). In
addition, nonrefundable credits are allowed against AMT.
Limitation on itemized deductions. Beginning in 2013,
itemized deductions for taxpayers with adjusted gross
income above $300,000 if married filing jointly or
qualifying widow(er), $275,000 if head of household,
$250,000 if single, and $150,000 if married filing
separately may be reduced.
Earned income credit (EIC). You may be able to take
the EIC if:
Three or more children lived with you and you earned
less than $46,227 ($51,567 if married filing jointly),
Two children lived with you and you earned less than
$43,038 ($48,378 if married filing jointly),
One child lived with you and you earned less than
$37,870 ($43,210 if married filing jointly), or
A child did not live with you and you earned less than
$14,340 ($19,680 if married filing jointly).
Also, the maximum AGI you can have and still get the
credit has changed. You may be able to take the credit if
your AGI is less than the amount in the above list that
applies to you. The maximum investment income you can
have and get the credit has increased to $3,300.
Standard mileage rate. The rate for business use of
your vehicle increased to 56
1
2
cents per mile. The rate for
use of your vehicle to get medical care or move has
increased to 24 cents per mile. The rate of 14 cents per
mile for charitable use is unchanged.
Payroll tax. The rate of social security tax withholding
(for employees only) is restored to 6.2% for wage
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payments made in 2013, up to the social security wage
limit of $113,700. There is no change in Medicare.
The same increase applies to net earnings from
self-employment. The rate will be 12.4%, up to the social
security wage limit of $113,700. In addition, the deduction
for self-employment tax has been restored to 50%.
Adoption credit and adoption assistance. Beginning
in 2013, the maximum adoption credit will be $12,970 and
the credit is not refundable. The maximum amount of
adoption assistance that can be excluded from gross
income is $12,970. The amount of the credit or excludable
assistance begins to phase out for taxpayers with
modified AGI in excess of $194,580 and is completely
phased out for taxpayers with modified AGI of $234,580.
Lifetime learning credit. In order to claim a lifetime
learning credit, your modified AGI must be less than
$63,000 ($127,000 if married filing jointly).
Capital gains and dividend rates. For tax year 2013,
your capital gains and dividends rate will depend on your
income.
How To Figure Your Estimated Tax
You will need:
The 2013 Estimated Tax Worksheet,
The Instructions for the 2013 Estimated Tax
Worksheet,
The 2013 Tax Rate Schedules, and
Your 2012 tax return and instructions to use as a guide
to figuring your income, deductions, and credits (but be
sure to consider the items listed under
What's New ,
earlier).
Matching estimated tax payments to income. If you
receive your income unevenly throughout the year (for
example, because you operate your business on a
seasonal basis or you have a large capital gain late in the
year), you may be able to lower or eliminate the amount of
your required estimated tax payment for one or more
periods by using the annualized income installment
method. See chapter 2 of Pub. 505 for details.
Changing your estimated tax. To amend or correct
your estimated tax, see
How To Amend Estimated Tax
Payments
, later.
You cannot make joint estimated tax payments if
you or your spouse is a nonresident alien, you are
separated under a decree of divorce or separate
maintenance, or you and your spouse have different tax
years.
Additionally, registered domestic partners and same-sex
spouses cannot make joint estimated tax payments. Each
partner can take credit only for the estimated tax
payments that he or she made.
Payment Due Dates
You can pay all of your estimated tax by April 15, 2013, or
in four equal amounts by the dates shown below.
1st payment ................. April 15, 2013 2nd payment ................ June 17, 2013 3rd payment ................. Sept. 16, 2013 4th payment ................. Jan. 15, 2014** You do not have to make the payment due January 15,
2014, if you file your 2013 tax return by January 31, 2014,
and pay the entire balance due with your return.
If you mail your payment and it is postmarked by the
due date, the date of the U.S. postmark is considered the
date of payment. If your payments are late or you did not
pay enough, you may be charged a penalty for
underpaying your tax. See
When a Penalty Is Applied ,
later.
If you want, you can make more than four
estimated tax payments. To do so, make a copy
of one of your unused estimated tax payment
vouchers, fill it in, and mail it with your payment. If you
make more than four payments, to avoid a penalty, make
sure the total of the amounts you pay during a payment
period is at least as much as the amount required to be
paid by the due date for that period. For other payment
methods, see
How To Pay Estimated Tax , later.
No income subject to estimated tax during first pay-
ment period.
If, after March 31, 2013, you have a large
change in income, deductions, additional taxes, or credits
that requires you to start making estimated tax payments,
you should figure the amount of your estimated tax
payments by using the annualized income installment
method, explained in chapter 2 of Pub. 505. If you use the
annualized income installment method, file Form 2210,
Underpayment of Estimated Tax by Individuals, Estates,
and Trusts, including Schedule AI, with your 2013 tax
return even if no penalty is owed.
Farmers and fishermen. If at least two-thirds of your
gross income for 2012 or 2013 is from farming or fishing,
you can do one of the following.
Pay all of your estimated tax by January 15, 2014.
File your 2013 Form 1040 by March 3, 2014, and pay
the total tax due. In this case, 2013 estimated tax
payments are not required to avoid a penalty.
Fiscal year taxpayers. You are on a fiscal year if your
12-month tax period ends on any day except December
31. Due dates for fiscal year taxpayers are the 15th day of
the 4th, 6th, and 9th months of your current fiscal year and
the 1st month of the following fiscal year. If any payment
date falls on a Saturday, Sunday, or legal holiday, use the
next business day.
Name Change
If you changed your name because of marriage, divorce,
etc., and you made estimated tax payments using your
former name, attach a statement to the front of your 2013
tax return. On the statement, show all of the estimated tax payments you (and your spouse, if filing jointly) made for
2013 and the name(s) and SSN(s) under which you made
the payments.
Be sure to report the change to your local Social
Security Administration office before filing your 2013 tax
return. This prevents delays in processing your return and
issuing refunds. It also safeguards your future social
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security benefits. For more details, call the Social Security
Administration at 1-800-772-1213 (TTY/TDD
1-800-325-0778).
How To Amend Estimated Tax
Payments
To change or amend your estimated tax payments, refigure your total estimated tax payments due (line 16a of
the 2013 Estimated Tax Worksheet). Then, to figure the
payment due for each remaining payment period, see
Amended estimated tax in chapter 2 of Pub. 505. If an
estimated tax payment for a previous period is less than
one-fourth of your amended estimated tax, you may owe a penalty when you file your return.
When a Penalty Is Applied
In some cases, you may owe a penalty when you file your
return. The penalty is imposed on each underpayment for
the number of days it remains unpaid. A penalty may be
applied if you did not pay enough estimated tax for the
year or you did not make the payments on time or in the
required amount. A penalty may apply even if you have an
overpayment on your tax return.
The penalty may be waived under certain conditions.
See chapter 4 of Pub. 505 for details.
How To Pay Estimated Tax
Pay Online
Paying online is convenient and secure and helps make
sure we get your payments on time. You can pay using
either of the following electronic payment methods.
Direct transfer from your bank account.
Credit or debit card.
To pay your taxes online or for more information, go to
www.irs.gov/e-pay .
Pay by Phone
Paying by phone is another safe and secure method of
paying electronically. Use one of the following methods.
Direct transfer from your bank account.
Credit or debit card.
To pay by direct transfer from your bank account, call
EFTPS Customer Service at 1-800-555-4477 (English) or
1-800-244-4829 (Espanol). People who are deaf, hard of
hearing, or have a speech disability and who have access
to TTY/TDD equipment can call 1-800-733-4829.
To pay using a credit or debit card, you can call one of
the following service providers. There is a convenience
fee charged by these providers that varies by provider,
card type, and payment amount.
Official Payments Corporation
1-888-UPAY-TAX TM (1-888-872-9829)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040 TM (1-888-729-1040)
www.PAY1040.com
WorldPay
1-888-9-PAY-TAX TM (1-888-972-9829)
www.payUSAtax.com
For the latest details on how to pay by phone, go to
www.irs.gov/e-pay .
Pay by Check or Money Order Using the
Estimated Tax Payment Voucher
There is a separate estimated tax payment voucher for
each due date. The due date is shown in the upper right
corner. Complete and send in the voucher only if you are
making a payment by check or money order. If you and
your spouse plan to file separate returns, file separate
vouchers instead of a joint voucher.
To complete the voucher, do the following.
Print or type your name, address, and SSN in the space
provided on the estimated tax payment voucher. If filing a
joint voucher, also enter your spouse's name and SSN.
List the names and SSNs in the same order on the joint
voucher as you will list them on your joint return.
Enter in the box provided on the estimated tax payment
voucher only the amount you are sending in by check or
money order. When making payments of estimated tax,
be sure to take into account any 2012 overpayment that
you choose to credit against your 2013 tax, but do not
include the overpayment amount in this box.
Make your check or money order payable to “United
States Treasury.” Do not send cash. To help process your
payment accurately, enter the amount on the right side of
the check like this: $ XXX.XX. Do not use dashes or lines
(for example, do not enter “$ XXX—” or
“$ XXX
xx
100
”).
Enter “2013 Form 1040-ES” and your SSN on your
check or money order. If you are filing a joint estimated tax payment voucher, enter the SSN that you will show first on your joint return.
Enclose, but do not staple or attach, your payment with
the estimated tax payment voucher.
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Where to File Your Estimated Tax Payment Voucher if Paying by Check or Money OrderMail your estimated tax payment voucher and check or money order to the address
shown below for the place where you live. Do not mail your tax return to this address or
send an estimated tax payment without a payment voucher. Also, do not mail your estimated tax payments to the address shown in the Form 1040 or 1040A instructions. If you need more payment vouchers, you can make a copy of one of your unused
vouchers.Alabama, Georgia, Kentucky,
Missouri, New Jersey, North
Carolina, South Carolina,
Tennessee, Virginia Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
Caution: For proper delivery of your estimated tax payment to a P.O. box, you must
include the box number in the address. Also, note that only the U.S. Postal Service can
deliver to P.O. boxes. Therefore, you cannot use a private delivery service to make
estimated tax payments required to be sent to a P.O. box. Connecticut, Delaware, District of
Columbia, Maine, Maryland,
Massachusetts, New Hampshire,
New York, Pennsylvania, Rhode
Island, Vermont, West Virginia Internal Revenue Service P.O. Box 37007 Hartford, CT 06176-0007
IF you live in . . . THEN send it to “Internal Revenue Service” at . . .
A foreign country, American Samoa,
or Puerto Rico, (or are excluding
income under Internal Revenue
Code 933) or use an APO or FPO
address, or file Form 2555,
2555-EZ, or 4563, or are a
dual-status alien or nonpermanent
resident of Guam or the Virgin
Islands Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 USA
Florida, Louisiana, Mississippi, Texas Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
Guam:Bona fide residents* Department of Revenue and TaxationGovernment of Guam P.O. Box 23607GMF, GU 96921
Alaska, Arizona, California, Colorado,
Hawaii, Idaho, Nevada, New Mexico,
Oregon, Utah, Washington, Wyoming Internal Revenue Service P.O. Box 510000 San Francisco, CA 94151-5100
U.S. Virgin Islands:Bona fide residents*
Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Thomas, VI 00802
Arkansas, Illinois, Indiana, Iowa,
Kansas, Michigan, Minnesota,
Montana, Nebraska, North Dakota,
Ohio, Oklahoma, South Dakota,
Wisconsin Internal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
*Bona fide residents must prepare separate vouchers for estimated income tax and self-employment tax payments. Send the income tax vouchers to the address for
bona fide residents and the self-employment tax vouchers to the address for non-bona fide residents.Instructions for the 2013 Estimated
Tax Worksheet
Line 1. Adjusted gross income. Use your 2012 tax
return and instructions as a guide to figuring the adjusted
gross income you expect in 2013 (but be sure to consider
the items listed under
What's New , earlier). For more
details on figuring your adjusted gross income, see
Expected AGI—Line 1 in chapter 2 of Pub. 505.
If you are self-employed, be sure to take into account
the deduction for self-employment tax. Use the 2013
Self-Employment Tax and Deduction Worksheet for Lines
1 and 11 of the Estimated Tax Worksheet to figure the
amount to subtract when figuring your expected AGI. This
worksheet also will give you the amount to enter on line 11
of your estimated tax worksheet.
Line 9. Credits. See the 2012 Form 1040, lines 47
through 53, or Form 1040A, lines 29 through 33, and the
related instructions for the types of credits allowed.
Line 11. Self-employment tax. If you and your spouse
make joint estimated tax payments and both of you have
self-employment income, figure the self-employment tax
for each of you separately. Enter the total on line 11.
When estimating your 2013 net earnings from
self-employment, be sure to use only 92.35% (.9235) of
your total net profit from self-employment.
Line 12. Other taxes. Use the Instructions for the 2012
Form 1040 to determine if you expect to owe, for 2013,
any of the taxes that would have been entered on your
2012 Form 1040, lines 58 (additional tax on distributions
only), 59a, 59b, and 60. Take into consideration additional
taxes for 2013, such as the Additional Medicare Tax and
the Net Investment Income Tax. On line 12, enter the total
of those taxes, subject to the following two exceptions.
Exception 1. Include household employment taxes
from Form 1040, line 59a, on this line only if:
You will have federal income tax withheld from wages,
pensions, annuities, gambling winnings, or other income,
or
You would be required to make estimated tax payments
(to avoid a penalty) even if you did not include household
employment taxes when figuring your estimated tax.
If you meet either of the above, include the total of your
household employment taxes on line 12.
Exception 2. Of the amounts for other taxes that may
be entered on Form 1040, line 60, do not include on
line 12: recapture of a federal mortgage subsidy,
uncollected social security and Medicare tax or RRTA tax
on tips or group-term life insurance, excise tax on excess
golden parachute payments, look-back interest due under
section 167(g) or 460(b), excise tax on insider stock
compensation from an expatriated corporation, or
additional tax on advance payments of health coverage
tax credit when not eligible. These taxes are not required
Form 1040-ES (2013)-5-
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to be paid until the due date of your income tax return (not
including extensions).
Additional Medicare Tax. A 0.9% Additional Medicare
Tax applies to your combined Medicare wages and
self-employment income and/or your RRTA compensation
that exceeds the amount listed in the following chart,
based on your filing status.
Filing StatusThreshold AmountMarried filing jointly$250,000Married filing separately$125,000Single$200,000Head of household$200,000Qualifying widow(er)$200,000
Medicare wages and self-employment income are
combined to determine if your income exceeds the
threshold. A self-employment loss should not be
considered for purposes of this tax. RRTA compensation
should be separately compared to the threshold. Your
employer is responsible for withholding the 0.9%
Additional Medicare Tax on Medicare wages or RRTA
compensation it pays to you in excess of $200,000 in
2013. You should consider this withholding, if applicable,
in determining whether you need to make an estimated
payment.
Net Investment Income Tax (NIIT). The NIIT is 3.8%
of the lesser of your net investment income or the excess
of your modified adjusted gross income over the amount
listed in the following chart, based on your filing status.
Filing StatusThreshold AmountMarried filing jointly$250,000Married filing separately$125,000Single$200,000Head of Household$200,000Qualifying widow(er)$250,000
Recapture of first-time homebuyer credit. If you
purchased a home in 2008 and claimed the first-time
homebuyer credit, repayment of that credit began with
your 2010 tax return and will continue until the credit is
fully repaid. If the home ceases to be your main home,
then the unpaid balance of the credit is to be repaid on the
return for the year when the home was no longer your
main home.
If you purchased a home in 2009, 2010, or 2011 and
claimed the first-time homebuyer credit, you must
maintain that home as your main home for at least 36
months to avoid having to repay the credit.
For details about repaying the first-time homebuyer
credit, see the Instructions for Form 5405.
Line 14b. Prior year's tax. Enter the 2012 tax you figure
according to the instructions in
Figuring your 2012 tax
unless you meet one of the following exceptions.
If the adjusted gross income shown on your 2012 return
is more than $150,000 ($75,000 if married filing
separately for 2013), enter 110% of your 2012 tax as
figured next.
Note. This does not apply to farmers or fishermen.
If you will file a joint return for 2013 but you did not file a
joint return for 2012, add the tax shown on your 2012
return to the tax shown on your spouse's 2012 return and
enter the total on line 14b.
If you filed a joint return for 2012 but you will not file a
joint return for 2013, see
General Rule in chapter 4 of Pub.
505 to figure your share of the 2012 tax to enter on
line 14b.
If you did not file a return for 2012 or your 2012 tax year
was less than 12 full months, do not complete line 14b.
Instead, enter the amount from line 14a on line 14c.
Figuring your 2012 tax. Use the following instructions
to figure your 2012 tax.
1. Form 1040— The tax shown on your 2012 Form
1040 is the amount on line 61
reduced by:
a. Unreported social security and Medicare tax or
RRTA tax from Form 1040, line 57;
b. Any tax included on line 58 on excess contributions
to IRAs, Archer MSAs, Coverdell education savings
accounts, and health savings accounts, or on excess
accumulations in qualified retirement plans;
c. Amounts on line 60 as listed under Exception 2 ,
earlier; and
d. Any refundable credit amounts on lines 64a, 65, 66,
and 70, and credits from Forms 8801 and 8885 included
on line 71.
2. Form 1040A— The tax shown on your 2012 Form
1040A is the amount on line 35 reduced by any
refundable credits on lines 38a, 39, and 40.
3. Form 1040EZ— The tax shown on your 2012 Form
1040EZ is the amount on line 10 reduced by the amount
on line 8a.
-6- Form 1040-ES (2013)
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2013 Self-Employment Tax and Deduction Worksheet for
Lines 1 and 11 of the Estimated Tax Worksheet Keep for Your Records
1a.Enter your expected income and profits subject to self-employment tax* ......... 1a. b.If you will have farm income and also receive social security retirement or disability
benefits, enter your expected Conservation Reserve Program payments that will be included on Schedule F (Form 1040) or listed on Schedule K-1 (Form 1065)
..... b.
2.Subtract line 1b from line 1a ........................................... 2. 3.Multiply line 2 by 92.35% (.9235) ........................................ 3. 4.Multiply line 3 by 2.9% (.029) ............................................................... 4. 5.Social security tax maximum income ..................................... 5.$113,7006.Enter your expected wages (if subject to social security tax or the 6.2% portion of
tier 1 railroad retirement tax) ........................................... 6. 7.Subtract line 6 from line 5 .............................................. 7. Note. If line 7 is zero or less, enter -0- on line 9 and skip to line 10. 8.Enter the smaller of line 3 or line 7 ...................................... 8. 9.Multiply line 8 by 12.4% (.124) .............................................................. 9. 10.Add lines 4 and 9. Enter the result here and on line 11 of your 2013 Estimated Tax Worksheet ............ 10.11.Multiply line 10 by 50% (.50). This is your expected deduction for self-employment tax on Form 1040, line 27. Subtract this amount when figuring your expected AGI on line 1 of your 2013 Estimated Tax Worksheet
.............................. 11.
* Your net profit from self-employment is found on Schedule C (Form 1040), line 31; Schedule F (Form 1040), line 34; Schedule K-1 (Form 1065), box 14,
code A; and Schedule K-1 (Form 1065-B), box 9, code J1.
2013 Tax Rate Schedules
Caution. Do not use these Tax Rate Schedules to figure your 2012 taxes. Use only to figure your 2013 estimated taxes.
Schedule X— Use if your 2013 filing status is
Single
Schedule Z— Use if your 2013 filing status is
Head of household
If line 5
is:
The tax is:
If line 5
is:
The tax is:
Over—
But not
over—
of the
amount
over— Over—
But not
over—
of the
amount
over—
$0 $8,925----------- +10%$0 $0 $12,750----------- +10%$0 8,92536,250$892.50 +15%8,925 12,750 48,600$1,275.00 +15%12,750 36,25087,8504,991.25 +25%36,250 48,600125,450 6,652.50 +25%48,600 87,850183,25017,891.25 +28%87,850125,450203,15025,865.00 +28%125,450183,250398,35044,603.25 +33%183,250203,150398,35047,621.00 +33%203,150398,350400,000115,586.25 +35%398,350398,350425,000112,037.00+35%398,350400,000-----------116,163.75 +39.6%400,000425,000-----------121,364.50+39.6%425,000Schedule Y-1— Use if your 2013 filing status is
Married filing jointly or Qualifying widow(er)
Schedule Y-2— Use if your 2013 filing status is
Married filing separately
If line 5
is:The tax is:If line 5
is: The tax is:
Over—
But not
over—
of the
amount
over— Over—
But not
over—
of the
amount
over—
$0 $17,850----------- +10%$0 $0 $8,925--------- +10%$0 17,85072,500$1,785.00 +15%17,850 8,92536,250$892.50 +15%8,925 72,500146,4009,982.50 +25%72,500 36,25073,2004,991.25 +25%36,250146,400223,05028,457.50 +28%146,400 73,200111,52514,228.75 +28%73,200223,050398,35049,919.50 +33%223,050111,525199,17524,959.75 +33%111,525398,350450,000107,768.50 +35%398,350199,175225,00053,884.25 +35%199,175450,000 ---------125,846.00 +39.6%450,000225,000-----------62,923.00 +39.6%225,000Form 1040-ES (2013)-7-
Page 8 of 8 Fileid: … ms/F1040ES/2013/A/XML/Cycle14/source 17:12 - 28-Feb-2013
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Privacy Act and Paperwork Reduction Act Notice.
We ask for this information to carry out the tax laws of the
United States. We need it to figure and collect the right
amount of tax. Our legal right to ask for this information is
Internal Revenue Code section 6654, which requires that
you pay your taxes in a specified manner to avoid being
penalized. Additionally, sections 6001, 6011, and 6012(a)
and their regulations require you to file a return or
statement for any tax for which you are liable; section
6109 requires you to provide your identifying number.
Failure to provide this information, or providing false or
fraudulent information, may subject you to penalties.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential, as stated in Code section
6103.
We may disclose the information to the Department of
Justice for civil and criminal litigation and to other federal
agencies, as provided by law. We may disclose it to cities, states, the District of Columbia, and U.S. commonwealths
or possessions to carry out their tax laws. We may also
disclose this information to other countries under a tax
treaty, to federal and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
If you do not file a return, do not give the information
asked for, or give fraudulent information, you may be
charged penalties and be subject to criminal prosecution.
Please keep this notice with your records. It may help
you if we ask you for other information. If you have any
questions about the rules for filing and giving information,
please call or visit any Internal Revenue Service office.
The average time and expenses required to complete
and file this form will vary depending on individual
circumstances. For the estimated averages, see the
instructions for your income tax return.
If you have suggestions for making this package
simpler, we would be happy to hear from you. See the
instructions for your income tax return.
-8- Form 1040-ES (2013)
2013 Estimated Tax Worksheet Keep for Your Records
1Adjusted gross income you expect in 2013 (see instructions) ............. 1
2 • If you plan to itemize deductions, enter the estimated total of you\
r itemized deductions.
Caution: If line 1 is over $300,000 if married filing jointly or qualifying widow(er); $275,000
if head of household; $250,000 if single; and $150,000 if married filing separately, your
deduction may be reduced. See Pub. 505 for details.
• If you do not plan to itemize deductions, enter your standard deduc\
tion.
}
2
3 Subtract line 2 from line 1 ......................... 3
4 Exemptions. Multiply $3,900 by the number of personal exemptions. Caution: See Pub. 505 to figure
the amount to enter if line 1 is over: $300,000 if married filing jointly or qualifying widow(er); $275,000 if
head of household; $250,000 if single; and $150,000 if married filing se\
parately ..... ...
4
5 Subtract line 4 from line 3 ......................... 5
6
Tax. Figure your tax on the amount on line 5 by using the 2013 Tax Rate Schedules.
Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct
foreign earned income or housing, see chapter 2 of Pub. 505 to figure th\
e tax .......
6
7 Alternative minimum tax from Form 6251 ................... 7
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 .............................
8
9 Credits (see instructions). Do not include any income tax withholding on this line ...... 9
10 Subtract line 9 from line 8. If zero or less, enter -0- ................ 10
11 Self-employment tax (see instructions) .................... 11
12 Other taxes including, if applicable, Additional Medicare Tax and/or NII\
T (see instructions) ... 12
13a Add lines 10 through 12 ......................... 13a
b Earned
income credit, additional child tax credit, fuel tax credit, refundable American opportunity
credit, and refundable credit from Form 8885 ..................
13b
c Total 2013 estimated tax. Subtract line 13b from line 13a. If zero or less, enter -0- ... ▶ 13c
14a Multiply line 13c by 90% (66 2/3% for farmers and fishermen) .... 14a
b Required annual payment based on prior year's tax (see instructions) . 14b
cRequired annual payment to avoid a penalty. Enter the smaller of line 14a or 14b ... ▶ 14c
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 chapter 2 of Pub.\
505.
15 Income
tax withheld and estimated to be withheld during 2013 (including income tax withholding
on pensions, annuities, certain deferred income, etc.) ...............
15
16a Subtract line 15 from line 14c .............. 16a
Is the result zero or less?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 16b.
b Subtract line 15 from line 13c ..............
16b
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, 2013, enter ¼ of line 16a (minus any
2012 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. ...........
17
Form 1040-ES (2013) -9-
Record of Estimated Tax Payments (Farmers, fishermen, and fiscal \
year taxpayers, see page 3 for payment due dates.)
Keep for Your Records
Payment number
Payment due
date (a) Amount due (b) Date paid (c) Check or
money order number, or credit or debit card
confirmation number (d) Amount paid (do not include
any convenience fee)* (e) 2012
overpayment
credit applied (f) Total amount
paid and credited (add (d) and (e))
1 4/15/2013
2 6/17/2013
3 9/16/2013
4 1/15/2014**
Total ........................ ▶
* You can deduct the convenience fee charged by the service provider in\
2013 as a miscellaneous itemized deduction (subject to the 2%-of-AGI
limit) on your 2013 income tax return.
** You do not have to make this payment if you file your 2013 tax return\
by January 31, 2014, and pay the entire balance due with your return.
Tear off here
Form
1040-ESDepartment of the Treasury
Internal Revenue Service 2013 Estimated Tax Payment
Voucher 4 OMB No. 1545-0074
File only if you are making a payment of estimated tax by check or money\
order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your
social security number and “2013 Form 1040-ES” on your check or mo\
ney order. Do not send
cash. Enclose, but do not staple or attach, your payment with this vouch\
er. Calendar year—Due Jan. 15, 2014
Amount of estimated tax you are paying
by check or
money order.
Dollars Cents
Print or type
Your first name and initial Your last name Your social security number
If joint payment, complete for spouse
Spouse’s first name and initial Spouse’s last name Spouse’s social security number
Address (number, street, and apt. no.)
City, state, and ZIP code. (If a foreign address, enter city, also comp\
lete spaces below.)
Foreign country name Foreign province/county Foreign postal code
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Form 1040-ES (2013)
-10-
Form
1040-ESDepartment of the Treasury
Internal Revenue Service 2013 Estimated Tax Payment
Voucher 3 OMB No. 1545-0074
File only if you are making a payment of estimated tax by check or money\
order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your
social security number and “2013 Form 1040-ES” on your check or mo\
ney order. Do not send
cash. Enclose, but do not staple or attach, your payment with this vouch\
er. Calendar year—Due Sept. 16, 2013
Amount of estimated tax you are paying
by check or
money order.
Dollars Cents
Print or type
Your first name and initial Your last name Your social security number
If joint payment, complete for spouse
Spouse’s first name and initial Spouse’s last name Spouse’s social security number
Address (number, street, and apt. no.)
City, state, and ZIP code. (If a foreign address, enter city, also comp\
lete spaces below.)
Foreign country name Foreign province/county Foreign postal code
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Tear off here
Form
1040-ESDepartment of the Treasury
Internal Revenue Service 2013 Estimated Tax Payment
Voucher 2 OMB No. 1545-0074
File only if you are making a payment of estimated tax by check or money\
order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your
social security number and “2013 Form 1040-ES” on your check or mo\
ney order. Do not send
cash. Enclose, but do not staple or attach, your payment with this vouch\
er. Calendar year—Due June 17, 2013
Amount of estimated tax you are paying
by check or
money order.
Dollars Cents
Print or type
Your first name and initial Your last name Your social security number
If joint payment, complete for spouse
Spouse’s first name and initial Spouse’s last name Spouse’s social security number
Address (number, street, and apt. no.)
City, state, and ZIP code. (If a foreign address, enter city, also comp\
lete spaces below.)
Foreign country name Foreign province/county Foreign postal code
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Tear off here
Form
1040-ESDepartment of the Treasury
Internal Revenue Service 2013 Estimated Tax
Payment
Voucher 1 OMB No. 1545-0074
File only if you are making a payment of estimated tax by check or money\
order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your
social security number and “2013 Form 1040-ES” on your check or mo\
ney order. Do not send
cash. Enclose, but do not staple or attach, your payment with this vouch\
er. Calendar year—Due April 15, 2013
Amount of estimated tax you are paying
by check or
money order.
Dollars Cents
Print or type
Your first name and initial Your last name Your social security number
If joint payment, complete for spouse
Spouse’s first name and initial Spouse’s last name Spouse’s social security number
Address (number, street, and apt. no.)
City, state, and ZIP code. (If a foreign address, enter city, also comp\
lete spaces below.)
Foreign country name Foreign province/county Foreign postal code
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Form 1040-ES (2013)
-11-
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