Form 1040 ES-OTC Estimate Tax for Individuals

2010 Form 1040-ES (OTC)
Estimated Tax for Individuals
(Cat. No. 11340T)

Purpose:

This is the first circulated draft of the 2010 Form 1040-ES, Estimated
Tax for Individuals, for your review and comments. The major changes
are shown at the bottom of this page.

TPCC Meeting:

None, but may be arranged if requested.

Prior Revisions:

The 2009 version of Form 1040-ES, can be accessed online at:
http://www.irs.gov/pub/irs-pdf/f1040es.pdf?portlet=3

Other Products:

Circulations of draft forms, instructions, notices, and publications are
posted at: http://www.irs.gov/taxpros/lists/0,,id=97782,00.html

Comments:

Please e-mail, fax, call, or mail any comments by August 21, 2009.

Bob Lemonds
Tax Law Specialist
SE:W:CAR:MP:T:I:F
Desk: 202-927-9906
Fax: 202-927-6234

Major Changes for 2010 Form 1040-ES (OTC) Estimated Tax for Individuals
Inflation adjusted amounts will be updated when they become available. Rev.
Proc. 2009-XX
SSA wage base will be revised when available from SSA.
Payment due dates have been revised. IRC 6654, IRC 7503
New text concerning the deductibility of “Convenience fees” has been added.
CC memo, dated 1-05-09
Phaseout of Personal Exemptions and Itemized Deductions has been removed
for 2010. P.L. 107-16, sec. 901
Certain credits not allowed against AMT. IRC 26(a)(1)
AMT exemption amounts decrease. IRC 55(d)
Relevant new and expiring laws will be added to What’s New before the final
release.

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Form 1040-ES

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2010

Department of the Treasury
Internal Revenue Service

Form 1040-ES
Estimated Tax for Individuals
Purpose of This Package
Use this package to figure and pay your
estimated tax. If you are not required to
make estimated tax payments for 2010, 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.

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 2010 if both of the
following apply.
1. You expect to owe at least $1,000 in
tax for 2010, after subtracting your
withholding from your Total 2010 estimated
tax (2010 Estimated Tax Worksheet, line
13c).
2. You expect your withholding to be
less than the smaller of:
a. 90% of the tax to be shown on the
total tax line of your 2010 tax return, or
b. 100% of the tax shown on the total
tax line of your 2009 tax return (Form 1040,
line 60, or Form 1040A, line 37). You must
have filed a 2009 tax return and that return
must have covered all 12 months.
Note. These percentages may be different
if you are a farmer, fisherman, or higher
income taxpayer. See Special rules below.
Exception. You do not have to pay
estimated tax for 2010 if you were a U.S.
citizen or resident alien for all of 2009 and
you had no tax liability for the full 12-month
2009 tax year. You had no tax liability for
2009 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 2009 or
2010 is from farming or fishing, substitute

662/3% for 90% in (1) under General rule,
above.
Household employers. When
estimating the tax on your 2010 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 2009 was
more than $150,000 ($75,000 if your filing
status for 2010 is married filing separately),
substitute 110% for 100% in (2) 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 can also 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 2009 Form 1040 or
1040A.
• What’s Hot. Go to www.irs.gov, click on
Forms and Publications, and then on What’s
Hot in forms and publications.
For details on how to get forms and
publications, see page 87 of the 2009
Instructions for Form 1040 or page 77 of the
2009 Instructions for Form 1040A. If you
have tax questions, call 1-800-829-1040 for
assistance. For TTY/TDD help, call
1-800-829-4059.

What’s New
Use your 2009 tax return as a guide in
figuring your 2010 estimated tax, but be
sure to consider the following changes.
Standard deduction. If you do not itemize
your deductions, you can take the 2010
standard deduction listed below for your
filing status.
Cat. No. 11340T

IF your 2010 filing
status is...

THEN your
standard
deduction is...

Married filing jointly
or Qualifying
widow(er)

$xx,xxx

Head of household

$x,xxx

Single or Married
filing separately

$x,xxx

However, if you can be claimed as a
dependent on another person’s 2010 return,
your standard deduction is the greater of:
• $950, or
• Your earned income plus $300 (up to the
standard deduction amount).
Your standard deduction is increased by
the following amount if, at the end of 2010,
you are:
• An unmarried individual (single or head of
household) and are:
65 or older or blind . . . . . . . . . . . . . . . $1,400
65 or older and blind . . . . . . . . . . . . . . $2,800

• A married individual (filing jointly or
separately) or a qualifying widow(er) and
are:

65 or older or blind . . . . . . . . . . . . . . . $1,100
65 or older and blind . . . . . . . . . . . . . . $2,200
Both spouses 65 or older . . . . . . . . . . . $2,200*
Both spouses 65 or older and blind . . . . . $4,400*
* 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
CAUTION return, or (b) you were a dual-status
alien and you do not elect to be taxed as a
resident alien for 2010.
IRA deduction expanded. You may be
able to take an IRA deduction if you were
covered by a retirement plan and your
modified AGI is less than $xx,000 ($xxx,000
if married filing jointly or qualifying
widow(er)). If your spouse was covered by a
retirement plan, but you were not, you may
be able to take an IRA deduction if your
modified AGI is less than $xxx,000.
Elective salary deferrals. The maximum
amount you can defer under all plans is
generally limited to $xx,xxx ($xx,xxx if you
have only SIMPLE plans; $xx,xxx for section
403(b) plans if you qualify for the 15-year
rule). The catch-up contribution limit for
individuals age 50 or older at the end of the
year is increased to $5,500 (except for
section 401(k)(11) plans and SIMPLE plans,
for which this limit remains unchanged).
Earned income credit (EIC). You may be
able to take the EIC if:
• A child lived with you and you earned less
than $xx,xxx ($xx,xxx if married filing jointly),
or
• A child did not live with you and you
earned less than $xx,xxx ($xx,xxx if married
filing jointly).

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Alternative minimum tax (AMT)
exemption amount decreased. The AMT
exemption amount is decreased to $33,750
($45,000 if married filing jointly or a
qualifying widow(er); $22,500 if married
filing separately).
Certain credits not allowed against the
AMT. The credit for child and dependent
care expenses, credit for the elderly or the
disabled, lifetime learning credit,
nonbusiness energy property credit,
mortgage interest credit, and the District of
Columbia first-time homebuyer credit are not
allowed against the AMT and a new tax
liability limit applies. For most people, this
limit is your regular tax minus any tentative
minimum tax.

How To Figure Your
Estimated Tax
You will need:
• The 2010 Estimated Tax Worksheet on
page 4,
• The Instructions for the 2010 Estimated
Tax Worksheet on page 4,
• The 2010 Tax Rate Schedules on page 5,
and
• Your 2009 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
that begins on page 1).
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), 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 on page 3.
You cannot make joint estimated tax
payments if you or your spouse is a
CAUTION nonresident alien, you are separated
under a decree of divorce or separate
maintenance, or you and your spouse have
different tax years.

!

Payment Due Dates
You may pay all of your estimated tax by
April 15, 2010, or in four equal amounts by
the dates shown below.
1st payment . . . . . . . . . . . April 15, 2010
2nd payment . . . . . . . . . . . June 15, 2010
3rd payment . . . . . . . . . . . Sept. 15, 2010
4th payment . . . . . . . . . . . Jan. 18, 2011*
* You do not have to make the payment due
January 18, 2011, if you file your 2010 tax
return by January 31, 2011, and pay the entire
balance due with your return.

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 on page 3.
If you want, you can make more than
TIP 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. For other
payment methods, see Pay Electronically on
page 3.
No income subject to estimated tax
during first payment period. If, after
March 31, 2010, 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
2010 tax return, even if no penalty is owed.
Farmers and fishermen. If at least
two-thirds of your gross income for 2009 or
2010 is from farming or fishing, you can do
one of the following.
• Pay all of your estimated tax by January
18, 2011.
• File your 2010 Form 1040 by March 1,
2011, and pay the total tax due. In this case,
2010 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
2010 tax return. On the statement, show all
of the estimated tax payments you (and your
spouse, if filing jointly) made for 2010 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 2010 tax return. This
prevents delays in processing your return
and issuing refunds. It also safeguards your
future social security benefits. For more
details, call the Social Security
Administration at 1-800-772-1213.

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 worksheet on
page 4). Then, to figure the payment due for
each remaining payment period, see
Amended estimated tax under Regular
Installment Method 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.

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How To Pay Estimated Tax
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, you should 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 2009 overpayment that you choose to
credit against your 2010 tax, but do not
include the overpayment amount in this box.
• Make your check or money order payable
to the “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
XX
enter “$ XXX – ” or “$ XXX 100 ”).
• Enter “2010 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.

Pay Electronically
Paying electronically helps to ensure timely
receipt of your estimated tax payment. You
can pay electronically using the following
convenient, safe, and secure electronic
payment options.
• Electronic Federal Tax Payment System
(EFTPS).
• Electronic funds withdrawal (EFW).
• Credit card.
When you pay taxes electronically, there
is no check to write and no voucher to mail.
Payments can be made 24 hours a day, 7
days a week. You will receive a confirmation
number or electronic acknowledgment of the
payment. See below for details. Also see
www.irs.gov, enter “e-pay” in the search box
and click on “Electronic Payment Options
Home Page.”

Pay by Electronic Federal Tax
Payment System (EFTPS)
EFTPS is a free tax payment system where
you input your tax payment information
electronically, online or by phone. Through
EFTPS, you can schedule one-time or
recurring payments for withdrawal from your
checking or savings account up to 365 days
in advance. You can also modify or cancel
payments up to 2 business days before the
scheduled withdrawal date. To use EFTPS,
you must enroll. Enroll online at www.eftps.
gov or call 1-800-555-4477 (for business
accounts) or 1-800-316-6541 (for individual

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accounts) to receive an enrollment form and
instructions by mail. TTY/TDD help is
available by calling 1-800-733-4829. Call
1-800-244-4829 for help in Spanish.

Pay by Electronic Funds
Withdrawal (EFW)
If you electronically file your 2009 tax return,
you can use EFW to make up to four (4)
2010 estimated tax payments. This is a free
option. The payments can be withdrawn
from either a checking or savings account.
At the same time you file your return, you
can schedule estimated tax payments for
any or all of the following dates: April 15,
2010, June 15, 2010, September 15, 2010,
and January 18, 2011.
Check with your tax return preparer or
tax preparation software for details. Your
scheduled payments will be acknowledged
when you file your tax return.
Payments scheduled through EFW can
be cancelled up to 8 p.m. Eastern time, 2
business days before the scheduled

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payment date, by contacting the U.S.
Treasury Financial Agent at
1-888-353-4537.

1-888-PAY-1040SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com

Pay by Credit Card

Official Payments Corporation
1-800-2PAY-TAXSM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com

You can use your American Express® Card,
Discover® Card, MasterCard® card, or
Visa® card to make estimated tax
payments. Call toll-free or visit the website
of either service provider listed below and
follow the instructions. A convenience fee
will be charged by the service provider
based on the amount you are paying. Fees
may vary between providers. You will be
told what the fee is during the transaction
and you will have the option to either
continue or cancel the transaction. You can
also find out what the fee will be by calling
the provider’s toll-free automated customer
service number or visiting the provider’s
website shown below.
Link2Gov Corporation

-3-

You will be given a confirmation number
at the end of the transaction. Enter the
confirmation number in column (c) of the
Record of Estimated Tax Payments (see
page 6). Do not include the amount of the
convenience fee in column (d).
Note. If you pay your income tax
electronically, you can deduct the
convenience fee you are charged by the
card processor to pay using your credit or
debit card. The deduction is claimed as a
miscellaneous itemized deduction on
Schedule A (Form 1040), line 23, subject to
the 2%-of-adjusted gross income limitation.

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040-ES (OTC), PAGE 4 OF 8
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

2010 Estimated Tax Worksheet

Action

Date

O.K. to print
Revised proofs
requested

Keep for Your Records

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1

Adjusted gross income you expect in 2010 (see instructions below)

2

● If you plan to itemize deductions, enter the estimated total of your itemized deductions.
● If you do not plan to itemize deductions, enter your standard deduction from page 1.

1
2
3

3

Subtract line 2 from line 1

4
5
6

Exemptions. Multiply $X,XXX by the number of personal exemptions
Subtract line 4 from line 3
Tax. Figure your tax on the amount on line 5 by using the 2010 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
or housing exclusion, see Pub. 505 to figure the tax
Alternative minimum tax from Form 6251 or the Alternative Minimum Tax Worksheet in the Form 1040A
instructions

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, or Form 1040A, line 28

9

4
5
6
7
8
9

Credits (see instructions below). Do not include any income tax withholding on this line

10
11

10

Subtract line 9 from line 8. If zero or less, enter -0-

Self-employment tax (see instructions below). Estimate of 2010 net earnings from self-employment
$
; if $XXX,XXX or less, multiply the amount by 15.3%; if more than $XXX,XXX, multiply the
amount by 2.9%, add $XX,XXX.XX to the result, and enter the total. Caution: If you also have wages subject to social
security tax or the 6.2% portion of tier 1 Railroad Retirement tax, see Pub. 505 to figure the amount to enter

11

12

Other taxes (see instructions below)

12

13a

Add lines 10 through 12

13a

b Earned income credit, additional child tax credit, making work pay and government retiree credits, refundable
education credit, and credits from Forms 4136, 8801 (line 29), and 8885

13b

©

13c

©

14c

c Total 2010 estimated tax. Subtract line 13b from line 13a. If zero or less, enter -014a
14a Multiply line 13c by 90% (662⁄ 3 % for farmers and fishermen)
b Enter the tax shown on your 2009 tax return (110% of that amount if you are not
a farmer or fisherman and the adjusted gross income shown on that return is
more than $150,000 or, if married filing separately for 2010, more than $75,000)

14b

c Required annual payment to avoid a penalty. Enter the smaller of line 14a or 14b

15
16a

Signature

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.
Income tax withheld and estimated to be withheld during 2010 (including income tax withholding on pensions,
annuities, certain deferred income, etc.)
16a
Subtract line 15 from line 14c

15

Is the result zero or less?
Yes. Stop here. You are not required to make estimated tax payments.
No.
b

Go to line 16b.
16b

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.

17

Go to line 17 to figure your required payment.

If the first payment you are required to make is due April 15, 2010, enter 1⁄ 4 of line 16a (minus any 2009
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.)

Instructions for the 2010
Estimated Tax Worksheet
Line 1. Adjusted gross income. Use your 2009 tax
return and instructions as a guide to figuring the
adjusted gross income you expect in 2010 (but be
sure to consider the items listed under What’s New
that begins on page 1). 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
one-half of your self-employment tax (2009 Form
1040, line 27).
Line 9. Credits. See the 2009 Form 1040, lines 47
through 53, or Form 1040A, lines 29 through 33, and
the related instructions.
Line 11. Self-employment tax. If you and your
spouse make joint estimated tax payments and you
both have self-employment income, figure the
self-employment tax for each of you separately. Enter
the total on line 11. When figuring your estimate of
2010 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
2009 Form 1040 to determine if you expect to
owe, for 2010, any of the taxes that would have
been entered on your 2009 Form 1040, lines 58
(additional tax on distributions only) and 59, and
any write-ins on line 60, or any amount from Form
1040A, line 36. On line 12, enter the total of those
taxes, subject to the following two exceptions.
Exception 1. Include household employment
taxes from box b of Form 1040, line 59, 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 one or both of the above, include in the
amount on line 12 the total of your household
employment taxes before subtracting advance EIC
payments made to your employee(s).

Delete
-4-

17

Exception 2. Of the amounts for other taxes that
may be entered on Form 1040, line 60, do not include
on line 12: tax on recapture of a federal mortgage
subsidy, uncollected employee social security and
Medicare tax or RRTA tax on tips or group-term life
insurance, tax on golden parachute payments,
look-back interest due under section 167(g) or 460(b),
or excise tax on insider stock compensation from an
expatriated corporation. These taxes are not required
to be paid until the due date of your income tax
return (not including extensions).
Repayment of first-time homebuyer credit. If
you claimed the first-time homebuyer credit for 2009
and the home ceased to be your main home in
2010, you generally must include on line 12 the
entire credit you claimed for 2009. This includes
situations where you sell the home or convert it to
business or rental property. See Form 5405 for
exceptions.
Line 17. If you are a household employer and you
make advance EIC payments to your employee(s),
reduce your required estimated tax payment for
each period by the amount of advance EIC
payments paid during the period.

, or tax on recapture of COBRA health
insurance premium subsidy.

3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040-ES (OTC), PAGE 5 OF 8
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
11
PERFORATE: 3 ⁄ 16 " FROM BOTTOM
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

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.

Privacy Act and Paperwork Reduction Act Notice. We ask for
tax return 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 information is Internal Revenue Code
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
which you are liable. Your response is mandatory under these
sections. Code section 6109 and its regulations say that you
must provide your taxpayer identification number on what you
file. This is so we know who you are, and can process your
return and other papers.
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
and to other federal agencies, as provided by law. We may
disclose it to cities, states, the District of Columbia, and U.S.

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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.

2010 Tax Rate Schedules

Caution. Do not use these Tax Rate Schedules to figure your 2009 taxes. Use only to figure your 2010 estimated taxes.

Schedule X—Use if your 2010 filing status is Single
If line 5 is:

The tax is:
But not
over—

Over—
$0
X,XXX
XX,XXX
XX,XXX
XXX,XXX
XXX,XXX

$X,XXX
XX,XXX
XX,XXX
XXX,XXX
XXX,XXX

$XXX.XX
X,XXX.XX
XX,XXX.XX
XX,XXX.XX
XXX,XXX.XX

+
+
+
+
+

10%
15%
25%
28%
33%
35%

Schedule Z—Use if your 2010 filing status is
Head of household

of the
amount
over—

If line 5 is:
Over—

$0
XX,XXX
XX,XXX
XXX,XXX
XXX,XXX
XXX,XXX

$0
X,XXX
XX,XXX
XX,XXX
XXX,XXX
XXX,XXX

The tax is:
But not
over—

Over—
$0
XX,XXX
XX,XXX
XXX,XXX
XXX,XXX
XXX,XXX

$XX,XXX
XX,XXX
XXX,XXX
XXX,XXX
XXX,XXX

$X,XXX.XX
X,XXX.XX
XX,XXX.XX
XX,XXX.XX
XXX,XXX.XX

+
+
+
+
+

10%
15%
25%
28%
33%
35%

of the
amount
over—

$XX,XXX
XX,XXX
XXX,XXX
XXX,XXX
XXX,XXX

$X,XXX.XX
X,XXX.XX
XX,XXX.XX
XX,XXX.XX
XXX,XXX.XX

+
+
+
+
+

10%
15%
25%
28%
33%
35%

$0
XX,XXX
XX,XXX
XXX,XXX
XXX,XXX
XXX,XXX

Schedule Y-2—Use if your 2010 filing status is
Married filing separately

Schedule Y-1—Use if your 2010 filing status is
Married filing jointly or Qualifying widow(er)
If line 5 is:

The tax is:

But not
over—

of the
amount
over—

If line 5 is:
Over—
$0
X,XXX
XX,XXX
XX,XXX
XXX,XXX
XXX,XXX

$0
XX,XXX
XX,XXX
XXX,XXX
XXX,XXX
XXX,XXX

The tax is:

of the
amount
over—

But not
over—
$X,XXX
XX,XXX
XX,XXX
XXX,XXX
XXX,XXX

$XXX.XX
X,XXX.XX
XX,XXX.XX
XX,XXX.XX
XX,XXX.XX

+
+
+
+
+

10%
15%
25%
28%
33%
35%

$X
X,XXX
XX,XXX
XX,XXX
XXX,XXX
XXX,XXX

Form

Tear off here

1040-ES
Department of the Treasury
Internal Revenue Service

2010 Estimated Tax

Print or type

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 the “United States Treasury.” Write your
social security number and “2010 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Payment
Voucher

4

OMB No. 1545-0074

Calendar year—Due Jan. 18, 2011
Amount of estimated tax you are paying
by check or
Dollars
Cents
money order.

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, province or state, postal code, and country.)

For Privacy Act and Paperwork Reduction Act Notice, see instructions above.

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3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040-ES (OTC), PAGE 6 OF 8
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Record of Estimated Tax Payments (Farmers, fishermen, and fiscal year taxpayers, see page 2 for
payment due dates.)

Payment
number

Keep for Your Records

Payment
due
date

1
2
3
4
Total

(a) Amount
due

(b) Date
paid

(c) Check or
money order number or
credit card
confirmation number

(d) Amount paid
(do not include
any credit card
convenience fee)*

(e) 2009
overpayment
credit applied

(f) Total amount
paid and credited
(add (d) and (e))

4/15/2010
6/15/2010

Delete comma

9/15/2010

your

1/18/2011**
©

* If you pay your income tax electronically, you can deduct the convenience fee you are charged, by the card processor, to pay using credit or
debit card. The deduction is claimed as a miscellaneous itemized deduction on Schedule A (Form 1040), line 22, subject to the 2%-of-adjusted
gross income limitation.
** You do not have to make this payment if you file your 2010 tax return by January 31, 2011, 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
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, use another Form
1040-ES package.
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.

IF you live in . . .
Ä
Maine, Massachusetts, New
Hampshire, New Jersey, New
York, Pennsylvania, Vermont

Florida, Georgia, North
Carolina, South Carolina
Alaska, Arizona, California,
Colorado, Hawaii, Nevada,
New Mexico, Oregon, Utah,
Washington
Arkansas, Connecticut,
Delaware, District of Columbia,
Maryland, Missouri, Ohio,
Rhode Island, Virginia, West
Virginia

P.O. Box 105225
Atlanta, GA
30348-5225
P.O. Box 510000
San Francisco, CA
94151-5100

P.O. Box 970006
St. Louis, MO
63197-0006

All APO and FPO
addresses, U.S. citizens or
tax residents living in a
foreign country, or filing
Form 2555, 2555-EZ, or
4563.
American Samoa, the
Commonwealth of the
Northern Mariana Islands,
nonpermanent residents of
Guam or the U.S. Virgin
Islands, Puerto Rico (or if
excluding income under
Internal Revenue Code
section 933), dual-status
aliens

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THEN send it to
"Internal Revenue
Service" at . . .
Ä

Alabama, Kentucky,
Louisiana, Mississippi,
Tennessee, Texas

P.O. Box 1300
Charlotte, NC
28201-1300

Idaho, Illinois, Indiana,
Iowa, Kansas, Michigan,
Minnesota, Montana,
Nebraska, North Dakota,
Oklahoma, South Dakota,
Wisconsin, Wyoming

P.O. Box 37007
Hartford, CT
06176-0007

P.O. Box 802502
Cincinnati, OH
45280-2502

Permanent residents
of Guam*

Permanent
residents of the
U.S. Virgin Islands*

P.O. Box 1300
Charlotte, NC
28201-1300
USA

Department of
Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
V.I. Bureau of
Internal Revenue
9601 Estate Thomas
Charlotte Amalie
St. Thomas, VI 00802

* 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.

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Form

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040-ES (OTC), PAGE 7 OF 8 (Page 8 is blank)
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
11
11
PERFORATE: FIRST 3 ⁄ 16 " from top, Second 3 ⁄ 16 " from bottom
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

1040-ES
Department of the Treasury
Internal Revenue Service

2010 Estimated Tax

Print or type

3

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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 the “United States Treasury.” Write your
social security number and “2010 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.
Your first name and initial

Payment
Voucher

If joint payment, complete for spouse
Spouse’s first name and initial

OMB No. 1545-0074

Calendar year—Due Sept. 15, 2010
Amount of estimated tax you are paying
by check or
Dollars
Cents
money order.

Your last name

Your social security number

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, province or state, postal code, and country.)
For Privacy Act and Paperwork Reduction Act Notice, see instructions on page 5.

Form

Tear off here

1040-ES
Department of the Treasury
Internal Revenue Service

2010 Estimated Tax

Print or type

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 the “United States Treasury.” Write your
social security number and “2010 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Payment
Voucher

2

OMB No. 1545-0074

Calendar year—Due June 15, 2010
Amount of estimated tax you are paying
by check or
Cents
Dollars
money order.

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, province or state, postal code, and country.)

For Privacy Act and Paperwork Reduction Act Notice, see instructions on page 5.

Form

Tear off here

1040-ES
Department of the Treasury
Internal Revenue Service

2010 Estimated Tax

Print or type

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 the “United States Treasury.” Write your
social security number and “2010 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Payment
Voucher

1

OMB No. 1545-0074

Calendar year—Due April 15, 2010
Amount of estimated tax you are paying
by check or
Dollars
Cents
money order.

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, province or state, postal code, and country.)

For Privacy Act and Paperwork Reduction Act Notice, see instructions on page 5.

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