Question	Answer
Form Name	Form Us Estimated Tax
Form Length	12 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	3 min
Other names	tax form, order irs forms, us population, 1040 es about form


Purpose of This Package					Note. These percentages may be different if you are a
Use Form 1040-ES to figure and pay your estimated tax					farmer, fisherman, or higher income taxpayer. See
					Special Rules, later.
for 2022.					Exception. You don’t have to pay estimated tax for 2022
	Estimated tax is the method used to pay tax on income
					if you were a U.S. citizen or resident alien for all of 2021
that isn’t subject to withholding (for example, earnings					and you had no tax liability for the full 12-month 2021 tax
from self-employment, interest, dividends, rents, alimony,					year. You had no tax liability for 2021 if your total tax was
etc.). In addition, if you don’t elect voluntary withholding,					zero or you didn’t have to file an income tax return.
you should make estimated tax payments on other					Special Rules
taxable income, such as unemployment compensation
and the taxable part of your social security benefits.					There are special rules for farmers, fishermen, certain
Change of address. If your address has changed, file					household employers, and certain higher income
Form 8822, to update your record.					taxpayers.
Future developments. For the latest information about					Farmers and fishermen. If at least two-thirds of your
developments related to Form 1040-ES and its					gross income for 2021 or 2022 is from farming or fishing,
instructions, such as legislation enacted after they were					substitute 662/3% for 90% in (2a) under General Rule.
published, go to			IRS.gov/Form1040ES	.	Household employers. When estimating the tax on your

Who Must Make Estimated Tax					taxes if either of the following applies.
Payments					2022 tax return, include your household employment
					• You will have federal income tax withheld from wages,
The estimated tax rules apply to:					pensions, annuities, gambling winnings, or other income.
•	U.S. citizens and resident aliens;				• You would be required to make estimated tax payments
•	Residents of Puerto Rico, the U.S. Virgin Islands,				to avoid a penalty even if you didn’t include household
Guam, the Commonwealth of the Northern Mariana					employment taxes when figuring your estimated tax.
Islands, and American Samoa; and					Higher income taxpayers. If your adjusted gross
•	Nonresident aliens (use Form 1040-ES (NR)).				income (AGI) for 2021 was more than $150,000 ($75,000
	!	If you filed a Schedule H or Schedule SE with your			if your filing status for 2022 is married filing separately),
		Form 1040 or 1040-SR for 2020, and deferred			substitute 110% for 100% in (2b) under General Rule,
CAUTION some of the household employment and/or					earlier. This rule doesn’t apply to farmers or fishermen.
self-employment tax payments you owe for 2020, don't					Increase Your Withholding
use Form 1040-ES to make this payment. Instead, make
this payment separate from other payments and apply the					If you also receive salaries and wages, you may be able to
payment to the 2020 tax year where the payment was					avoid having to make estimated tax payments on your
deferred. You can use Direct Pay, available only on					other income by asking your employer to take more tax
IRS.gov, to make the payment. Select the "balance due"					out of your earnings. To do this, file a new Form W-4,
reason for payment or, if paying with a debit or credit card,					Employee's Withholding Certificate, with your employer.
select “installment agreement.” Go to IRS.gov/Payments					Generally, if you receive a pension or annuity you can
to see all your payment options.
					use Form W-4P, Withholding Certificate for Periodic
General Rule					Pension or Annuity Payments, to start or change your
					withholding from these payments.
In most cases, you must pay estimated tax for 2022 if both					You can also choose to have federal income tax
of the following apply.
					withheld from certain government payments (see Form
	1. You expect to owe at least $1,000 in tax for 2022,
					W-4V, Voluntary Withholding Request) or from
after subtracting your withholding and refundable credits.					nonperiodic payments and eligible rollover distributions
	2. You expect your withholding and refundable credits				(see Form W-4R, Withholding Certificate for Nonperiodic
to be less than the smaller of:					Payments and Eligible Rollover Distributions).
or	a.	90% of the tax to be shown on your 2022 tax return,				You can use the Tax Withholding Estimator at
	b. 100% of the tax shown on your 2021 tax return.				TIP	IRS.gov/W4App to determine whether you need

						to have your withholding increased or decreased.
Your 2021 tax return must cover all 12 months.

	IF your 2022 filing status is...	THEN your standard
	IF your 2022 filing status is...	deduction is...
		deduction is...
	Married filing jointly or	$25,900
	Qualifying widow(er)	$25,900
	Qualifying widow(er)
	Head of household	$19,400
	Single or Married filing separately	$12,950

	However, if you can be claimed as a dependent on
another person's 2022 return, your standard deduction is
the greater of:
•	$1,150, or
•	Your earned income plus $400 (up to the standard
deduction amount).
	Your standard deduction is increased by the following
amount if, at the end of 2022, you are:
•	An unmarried individual (single or head of household)
and are:
65 or older or blind		$1,750
65 or older and blind		$3,500


65 or older or blind		$1,400
65 or older and blind		$2,800
Both spouses 65 or older		$2,800*
Both spouses 65 or older and blind		$5,600*
*Only if married filing jointly. If married filing separately, these
amounts do not apply.
!	Your standard deduction is zero if (a) your spouse
	itemizes on a separate return, or (b) you were a
CAUTION	dual-status alien and you do not elect to be taxed
as a resident alien for 2022.

1st payment	April 18, 2022
2nd payment	June 15, 2022
3rd payment	Sept. 15, 2022
4th payment	Jan. 17, 2023*

Mail your estimated tax payment voucher and check or money order to the address		A foreign country, American Samoa,	Internal Revenue Service
shown below for the place where you live. Do not mail your tax return to this address or		or Puerto Rico (or are excluding	P.O. Box 1303
send an estimated tax payment without a payment voucher. Also, do not mail your		income under Internal Revenue Code	Charlotte, NC 28201-1303
estimated tax payments to the address shown in the Form 1040 instructions. If you		933), or use an APO or FPO address,
need more payment vouchers, you can make a copy of one of your unused vouchers.		or file Form 2555 or 4563, or are a
		dual-status alien or nonpermanent
		resident of Guam or the U.S. Virgin
		Islands
Caution: For proper delivery of your estimated tax payment to a P.O. box, you must		Guam:	Department of
include the box number in the address. Also, note that only the U.S. Postal Service can		Bona fide residents*	Revenue and Taxation
deliver to P.O. boxes. Therefore, you cannot use a private delivery service to make			Government of Guam
estimated tax payments required to be sent to a P.O. box.			P.O. Box 23607
			GMF, GU 96921
IF you live in . . .	THEN send it to . . .	U.S. Virgin Islands:	Virgin Islands Bureau
		Bona fide residents*	of Internal Revenue
			6115 Estate Smith Bay
			Suite 225
			St. Thomas, VI 00802
Alabama, Arizona, Florida, Georgia,	Internal Revenue Service
Louisiana, Mississippi, New Mexico,	P.O. Box 1300
North Carolina, South Carolina,	Charlotte, NC 28201-1300
Tennessee, Texas
Arkansas, Connecticut, Delaware,	Internal Revenue Service
District of Columbia, Illinois, Indiana,	P.O. Box 931100
Iowa, Kentucky, Maine, Maryland,	Louisville, KY 40293-1100
Massachusetts, Minnesota, Missouri,
New Hampshire, New Jersey, New
York, Oklahoma, Rhode Island,
Vermont, Virginia, West Virginia,
Wisconsin
Alaska, California, Colorado, Hawaii,	Internal Revenue Service
Idaho, Kansas, Michigan, Montana,	P.O. Box 802502
Nebraska, Nevada, Ohio, Oregon,	Cincinnati, OH 45280-2502
North Dakota, Pennsylvania, South
Dakota, Utah, Washington, Wyoming

2022 Self-Employment Tax and Deduction Worksheet for	Keep for Your Records
Lines 1 and 9 of the Estimated Tax Worksheet

	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% (0.9235)	3.
4.	. . . . . . . . . . . . .Multiply line 3 by 2.9% (0.029)	. . . . . . . . . . . . . . . . .
5.	Social security tax maximum income	5.	$147,000

	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% (0.124)	. . . . . . . . . . . . . . . . . .
10.	Add lines 4 and 9. Enter the result here and on line 9 of your 2022 Estimated Tax Worksheet	. . . . . . . . . . . . . . . . .
11.	Multiply line 10 by 50% (0.50). This is your expected deduction for self-employment tax on
	Schedule 1 (Form 1040), line 15. Subtract this amount when figuring your expected AGI on	11.
	line 1 of your 2022 Estimated Tax Worksheet	11.

Schedule X—Use if your 2022 filing status is						Schedule Z—Use if your 2022 filing status is
Single						Head of household
If line 3		The tax is:				If line 3		The tax is:
is:		The tax is:			of the	is:		The tax is:			of the
	But not				of the		But not				of the
Over—	But not				amount	Over—	But not				amount
Over—	over—				over—	Over—	over—				over—
$0	$10,275	$-----------1,027.50	+	10%	$0	$0	$14,650	$-----------1,465.00	+	10%	$0
10,275	41,775	$-----------1,027.50	+	12%	10,275	14,650	55,900	$-----------1,465.00	+	12%	14,650
41,775	89,075	4,807.50	+	22%	41,775	55,900	89,050	6,415.00	+	22%	55,900
89,075	170,050	15,213.50	+	24%	89,075	89,050	170,050	13,708.00	+	24%	89,050
170,050	215,950	34,647.50	+	32%	170,050	170,050	215,950	33,148.00	+	32%	170,050
215,950	539,900	49,335.50	+	35%	215,950	215,950	539,900	47,836.00	+	35%	215,950
539,900	-----------	162,718.00	+	37%	539,900	539,900	-----------	161,218.50	+	37%	539,900
Schedule Y-1— Use if your 2022 filing status is						Schedule Y-2—Use if your 2022 filing status is
Married filing jointly or Qualifying widow(er)						Married filing separately
If line 3		The tax is:				If line 3		The tax is:
is:					of the	is:					of the
	But not				of the		But not				of the
Over—	But not				amount	Over—	But not				amount
Over—	over—				over—	Over—	over—				over—
$0	$20,550	$-----------2,055.00	+	10%	$0	$0	$10,275	$1,027.50---------	+	10%	$0
20,550	83,550	$-----------2,055.00	+	12%	20,550	10,275	41,775	$1,027.50---------	+	12%	10,275
83,550	178,150	9,615.00	+	22%	83,550	41,775	89,075	4,807.50	+	22%	41,775
178,150	340,100	30,427.00	+	24%	178,150	89,075	170,050	15,213.50	+	24%	89,075
340,100	431,900	69,295.00	+	32%	340,100	170,050	215,950	34,647.50	+	32%	170,050
431,900	647,850	98,671.00	+	35%	431,900	215,950	323,925	49,335.50	+	35%	215,950
647,850	---------	174,253.50	+	37%	647,850	323,925	-----------	87,126.75	+	37%	323,925

Payment number	date			(c) Check or	any convenience fee)	credit applied	(add (d) and (e))
Payment number	date			confirmation number	any convenience fee)	credit applied	(add (d) and (e))
	Payment	(a) Amount	(b) Date	money order number, or	(d) Amount paid	(e) 2021	(f) Total amount
	due	due	paid	credit or debit card	(do not include	overpayment	paid and credited
		due	paid	credit or debit card

Form	1040-ES	2022 Estimated Tax		Payment		4	OMB No. 1545-0074
	1040-ES			Payment
	Internal Revenue Service			Voucher
	Department of the Treasury
File only if you are making a payment of estimated tax by check or money order. Mail this				Calendar year—Due Jan. 17, 2023

voucher with your check or money order payable to “United States Treasury.” Write your				Amount of estimated tax you are paying
social security number and “2022 Form 1040-ES” on your check or money order. Do not send				by check or
cash. Enclose, but do not staple or attach, your payment with this voucher.				money order.

	Your first name and middle initial		Your last name		Your social security number

	If joint payment, complete for spouse

or type	Spouse’s first name and middle initial		Spouse’s last name		Spouse’s social security number

	Address (number, street, and apt. no.)
Print	Address (number, street, and apt. no.)

	City, town, or post office. If you have a foreign address, also complete spaces below.			State			ZIP code
				State			ZIP code

	Foreign country name		Foreign province/county		Foreign postal code

2022 Estimated Tax Worksheet		Keep for Your Records
1	Adjusted gross income you expect in 2022 (see instructions)	. . . .	1
2a	Deductions	. . . .	2a
	• If you plan to itemize deductions, enter the estimated total of your itemized deductions.	}

	• If you don’t plan to itemize deductions, enter your standard deduction.
b If you can take the qualified business income deduction, enter the estimated amount of the deduction			2b
c	Add lines 2a and 2b	. . . ▶	2c
3	Subtract line 2c from line 1	. . . .	3
4	Tax. Figure your tax on the amount on line 3 by using the 2022 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 Worksheets 2-5 and 2-6 in Pub. 505 to figure the tax . . .	. . . .	4
5	Alternative minimum tax from Form 6251	. . . .	5

	or 1040-SR, line 16	6
7	Credits (see instructions). Do not include any income tax withholding on this line	7
8	Subtract line 7 from line 6. If zero or less, enter -0-	8
9	Self-employment tax (see instructions)	9
10	Other taxes (see instructions)	10
11a	Add lines 8 through 10	11a

	credit from Form 8885*				11b
c	Total 2022 estimated tax. Subtract line 11b from line 11a. If zero or less, enter -0- . . .		.	. ▶	11c
12a	Multiply line 11c by 90% (662/3% for farmers and fishermen)	12a
12a	Multiply line 11c by 90% (662/3% for farmers and fishermen)	12a
b	Required annual payment based on prior year’s tax (see instructions) . . .	12b
c	Required annual payment to avoid a penalty. Enter the smaller of line 12a or 12b . . .		.	. ▶	12c

	pensions, annuities, certain deferred income, etc.)	. . . . . . . .		13

14a	Subtract line 13 from line 12c		14a
	Is the result zero or less?
	Yes. Stop here. You are not required to make estimated tax payments.
	No. Go to line 14b.
b	Subtract line 13 from line 11c		14b
	Is the result less than $1,000?
	Yes. Stop here. You are not required to make estimated tax payments.
	No. Go to line 15 to figure your required payment.

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