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2025 IRS Form 1040-ES & Instructions

About Form 1040-ES

Users: Self-Employed Individuals
Filing Deadline: Quarterly (Apr 15, Jun 15, Sep 15, Jan 15)
Purpose: Estimate quarterly taxes
Applicable Income Types: Self-employment income

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Tips For Using Form 1040-ES

1. Understanding Form 1040-ES
Form 1040-ES is used to estimate and pay taxes on income that is not subject to withholding. It helps individuals, sole proprietors, and partners plan for their tax obligations accurately.
2. Calculating Estimated Taxes
Determine your expected annual income and deductions to calculate the estimated tax due. Use the provided worksheet to ensure accurate calculations and avoid underpayment penalties.
3. Submission and Payment
Submit Form 1040-ES with your payment by the quarterly due dates to avoid penalties. Payments can be made online, by mail, or through electronic funds withdrawal for convenience.