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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040-ES(E), PAGE 1 OF 6
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1040-ES (E)

Action

Date

O.K. to print
Revised proofs
requested

OMB No. 1545-0074

Estimated Tax for Individuals

2006

Department of the Treasury
Internal Revenue Service

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 2006,
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
unemployment compensation and the
taxable part of your social security
benefits. See the 2005 instructions for
your tax return for details on income that
is taxable. The estimated tax worksheet
on page 4 will help you figure the correct
amount to pay. Use the Record of
Estimated Tax Payments on page 5 to
keep track of the payments you have
made and the number and amount of
your remaining payments.
Our records show that you made an
electronic estimated tax payment. As a
result, we are not including any paper
estimated tax payment vouchers in this
package. Please continue to make your
payments electronically. This helps to
ensure that your account is properly and
timely credited. If you want a paper
estimated tax payment voucher, get
Form 1040-ES online at www.irs.gov.
Or, you can call 1-800-TAX-FORM
(1-800-829-3676). You should receive
your order within 10 days.
If you have a new address, file Form
8822, Change of Address. The IRS will
update your record and send you a
confirmation of the change. If your name
has changed since you filed your last tax
return, see Name Change on page 3.

Who Must Make Estimated
Tax Payments
In most cases, you must make estimated
tax payments if you expect to owe at
least $1,000 in tax for 2006 (after
subtracting your withholding and credits)
and you expect your withholding and
credits to be less than the smaller of:
1. 90% of the tax shown on your 2006
tax return, or
2. The tax shown on your 2005 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 2006, more
than $75,000).
However, if you did not file a 2005 tax
return or that return did not cover 12
months, item (2) above does not apply.
For this purpose, include household
employment taxes (before subtracting
advance EIC payments made to your

employee(s)) when figuring the tax
shown on your tax return 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.
Exception. You do not have to pay
estimated tax if you were a U.S. citizen or
resident alien for all of 2005 and you had
no tax liability for the full 12-month 2005
tax year.
The estimated tax rules apply to:
● U.S. citizens and residents,
● Residents of Puerto Rico, the Virgin
Islands, Guam, the Commonwealth of the
Northern Mariana Islands, and American
Samoa, and
● Nonresident aliens (use Form 1040-ES
(NR)).
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.
You can also choose to have federal
income tax withheld from certain
government payments. For details, see
Form W-4V, Voluntary Withholding
Request.
You cannot make joint
estimated tax payments if you
or your spouse is a nonresident
CAUTION alien, you are separated under
a decree of divorce or separate
maintenance, or you and your spouse
have different tax years.

Additional Information You
May Need
Most of the information you will need
can be found in Pub. 505, Tax
Withholding and Estimated Tax.
Other available information:
● Pub. 553, Highlights of 2005 Tax
Changes.
● Instructions for the 2005 Form 1040
or 1040A.
● Pub. 4492, Information for Taxpayers
Affected by Hurricanes Katrina, Rita,
and Wilma.
● What’s Hot at www.irs.gov.
For details on how to get forms and
publications, see page 7 of the
instructions for Form 1040 or 1040A.
If you have tax questions, call
1-800-829-1040 for assistance. For
TTY/TDD help, call 1-800-829-4059.
Cat. No. 39035R

Signature

What’s New for 2006
Use your 2005 tax return as a guide in
figuring your 2006 estimated tax, but be
sure to consider the following changes.
For more information on these and other
changes that may affect your 2006
estimated tax, see Pub. 553.

Standard Deduction
If you do not itemize your deductions,
you can take the 2006 standard
deduction listed below for your filing
status.
IF your 2006 filing
THEN your standard
status is . . .
deduction is . . .
Married filing jointly or
$10,300
Qualifying widow(er)
Head of household
$ 7,550
Single or Married filing
separately

$ 5,150

However, if you can be claimed as a
dependent on another person’s 2006 tax
return, your standard deduction is the
greater of:
● $850, 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
2006, you are:
● An unmarried individual (single or head
of household) and are:
65 or older or blind
$1,250
65 or older and blind
$2,500
● A married individual (filing jointly or
separately) or a qualifying widow(er) and
are:
$1,000
65 or older or blind
65 or older and blind
$2,000
Both spouses 65 or older
$2,000 *
Both spouses 65 or older and
blind
$4,000 *
* 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
CAUTION or (b) you were a dual-status
alien and you do not elect to
be taxed as a resident alien for 2006.

Personal Exemption and
Itemized Deduction
Phaseouts Reduced
The phaseouts of the limitations on
personal exemptions and itemized
deductions are reduced by 331⁄3 %. For
details, see Pub. 505.

Residential Energy Credits
You may be able to take two new credits,
the nonbusiness energy property credit
and the residential energy efficient

3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040-ES(E), PAGE 2 OF 6
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
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property credit, for making energy saving
improvements to your home in 2006. For
credit purposes, costs are treated as
being paid when the original installation
of the item is completed, or in the case of
costs connected with the construction or
reconstruction of a building, when your
original use of the constructed or
reconstructed building begins. If less
than 80% of the use of an item is for
nonbusiness purposes, only that portion
of the expenses that are allocable to the
nonbusiness use can be used to
determine the credit.
A home includes a house, houseboat,
mobile home, cooperative apartment,
condominium, and certain manufactured
homes. For factors used in determining if
a home is your main home, see Pub. 523.
You must reduce the basis of your home
by the amount of credit allowed.
If you are a member of a
qualified condominium
TIP management association for a
condominium which you own
or a tenant-stockholder in a
cooperative housing corporation, you are
treated as having paid your proportionate
share of any expenses of such
association or corporation. Credits must
be allocated based on the ratio of
individual qualified costs to total qualified
costs in the case of joint occupancy.
Nonbusiness energy property credit.
You may be able to take a credit equal to
(a) 10% of the amount paid in 2006 for
qualified energy efficiency improvements
installed during 2006, plus (b) any
residential energy property costs paid in
2006. However, this credit is limited as
follows.
● A total accumulated credit limit of $500
for all tax years.
● A maximum accumulated credit limit of
$200 for windows for all tax years.
● A maximum credit for residential
energy property costs of $50 for any
advanced main air circulating fan; $150
for any qualified natural gas, propane, or
oil furnace or hot water boiler; and $300
for any item of energy efficient building
property.
Qualified energy efficiency
improvements. Qualified energy
efficiency improvements are the following
items installed on or in your main home
located in the United States if such items
are new and can be expected to remain
in use for at least 5 years.
● Any insulation material or system which
is specifically or primarily designed to
reduce the heat loss or gain of a home
when installed in or on such home.
● Exterior windows (including skylights).
● Exterior doors.
● Any metal roof installed on a home, but
only if such roof has appropriate
pigmented coatings which are
Page 2

specifically and primarily designed to
reduce the heat gain of such home.
To qualify for the credit,
qualified energy efficiency
improvements must meet
CAUTION certain energy efficiency
requirements.
Residential energy property costs.
Residential energy property costs are
costs of new qualified energy property
that is installed on or in connection with
your main home located in the United
States. This includes labor costs properly
allocable to the onsite preparation,
assembly, or original installation of the
property. Qualified energy property is any
of the following.
● Certain electric heat pump water
heaters; electric heat pumps; geothermal
heat pumps; central air conditioners; and
natural gas, propane, or oil water heaters.
● Qualified natural gas, propane, or oil
furnace or hot water boilers.
● Certain advanced main air circulating
fans used in a natural gas, propane, or oil
furnace.
To qualify for the credit,
qualified energy property
must meet certain
CAUTION performance and quality
standards.
Residential energy efficient property
credit. You may be able to take a credit
of 30% of your costs of qualified
photovoltaic property, solar water heating
property, and fuel cell property. This
includes labor costs properly allocable to
the onsite preparation, assembly, or
original installation of the property and for
piping or wiring to interconnect such
property to the home. This credit is
limited to:
● $2,000 for qualified photovoltaic
property costs,
● $2,000 for qualified solar water heating
property costs, and
● $500 for each half kilowatt of capacity
of qualified fuel cell property for which
qualified fuel cell property costs are paid.
Qualified photovoltaic property
costs. Qualified photovoltaic property
costs are costs for property which uses
solar energy to generate electricity for
use in a home located in the United
States and which is used by you as a
home. This includes costs relating to a
solar panel or other property installed as
a roof or a portion of a roof.
Qualified solar water heating
property costs. Qualified solar water
heating property costs are costs for
property to heat water for use in a home
located in the United States and which is
used by you as a home if at least half of
the energy used by such property for
such purpose is derived from the sun.
This includes costs relating to a solar
panel or other property installed as a roof

or a portion of a roof. To qualify for the
credit, the property must be certified for
performance by the nonprofit Solar
Rating Certification Corporation or a
comparable entity endorsed by the
government of the state in which such
property is installed.
Qualified fuel cell property costs.
Qualified fuel cell property costs are
costs for qualified fuel cell property
installed on or in connection with your
main home located in the United States.
Qualified fuel cell property is an
integrated system comprised of a fuel
cell stack assembly and associated
balance of plant components that
converts a fuel into electricity using
electrochemical means. To qualify for the
credit, the fuel cell property must have a
nameplate capacity of at least one-half
kilowatt of electricity using an
electrochemical process and an
electricity-only generation efficiency
greater than 30%.
Costs allocable to a
swimming pool, hot tub, or
any other energy storage
CAUTION medium which has a function
other than the function of
such storage do not qualify for the
residential energy efficiency credit.

Earned Income Credit (EIC)
You may be able to take the EIC if:
● A child lived with you and you earned
less than $36,348 ($38,348 if married
filing jointly), or
● A child did not live with you and you
earned less than $12,120 ($14,120 if
married filing jointly).

IRA Deduction Expanded
You and your spouse, if filing jointly, may
each be able to deduct up to $5,000 if
age 50 or older at the end of 2006. You
may be able to take an IRA deduction if
you were covered by a retirement plan
and your 2006 modified AGI is less than
$85,000 if married filing jointly or
qualifying widow(er).

Standard Mileage Rates
The 2006 rate for business use of your
vehicle is 441⁄2 cents a mile. The 2006
rate for use of your vehicle to get medical
care or move is 18 cents a mile. The 2006
rate for charitable use of your vehicle to
provide relief related to Hurricane Katrina
is 32 cents a mile. The 2006 rate of 14
cents a mile for other charitable use is
unchanged.

Alternative Motor Vehicles
and Refueling Property
You may be able to take a credit if you
place an energy efficient motor vehicle or
alternative fuel vehicle refueling property
in service in 2006. You can no longer
take a deduction for clean-fuel vehicles

3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040-ES(E), PAGE 3 OF 6
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
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or refueling property. For details, see
Form 8910 (Form 8911 for alternative fuel
vehicle refueling property).

Clean Renewable Energy
Bond Credit
You may be able to take a credit based
on the face amount of any clean
renewable energy bond you hold during
2006. The amount of any credit claimed
must be included as interest income. For
details, see Form 8912.

Nonconventional Source
Fuel Credit
You may be able to claim the
nonconventional source fuel credit for
facilities producing coke or coke gas.
Also, the nonconventional source fuel
credit is now a general business credit
subject to the general business credit tax
liability limits. In general, any 2006
unused credit can be carried forward 20
years. See Form 8907 for details.

Qualified Contributions
Expired
You can no longer elect to treat gifts by
cash or check as qualified contributions
on Schedule A. Qualified contributions for
which you made this election were not
subject to the 50% of adjusted gross
income limit or the overall limit on
itemized deductions.

CAUTION

Pending legislation may
eliminate one or more of the
following changes.

Certain Credits No Longer
Allowed Against Alternative
Minimum Tax (AMT)
The credit for child and dependent care
expenses, credit for the elderly or the
disabled, education credits, mortgage
interest credit, and carryforwards of the
District of Columbia first-time homebuyer
credit are no longer allowed against AMT
and a new tax liability limit applies. For
most people, this limit is your regular tax
minus any tentative minimum tax.

AMT Exemption Amount
Decreased
The AMT exemption amount will
decrease to $33,750 ($45,000 if married
filing jointly or a qualifying widow(er);
$22,500 if married filing separately).

Expired Tax Benefits
The following tax benefits have expired
and will not apply for 2006.
● Deduction from adjusted gross income
for educator expenses.
● Tuition and fees deduction.
● Deduction for state and local general
sales taxes.
● District of Columbia first-time
homebuyer credit (for homes purchased
after 2005).

To Figure Your Estimated
Tax, Use:
● The 2006 Estimated Tax Worksheet on
page 4.
● The Instructions for the 2006 Estimated
Tax Worksheet on page 4.
● The 2006 Tax Rate Schedules on page 5.
● Your 2005 tax return and instructions,
as a guide to figuring your income,
deductions, and credits (but be sure to
consider the items listed under What’s
New for 2006 that begins on page 1).
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 Pub. 505 for
details.
To amend or correct your estimated
tax, see Amending Estimated Tax
Payments on this page.

Payment Due Dates
You can pay all of your estimated tax by
April 17, 2006, or in four equal amounts
by the dates shown below.
1st payment
April 17, 2006
2nd payment
June 15, 2006
3rd payment
Sept. 15, 2006
4th payment
Jan. 16, 2007*
* You do not have to make the payment
due January 16, 2007, if you file your
2006 tax return by January 31, 2007, and
pay the entire balance due with your
return.
Payments are due by the
dates indicated whether or
not you are outside the United
CAUTION States and Puerto Rico.
If, after March 31, 2006, 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 Pub. 505. Although
your payment due dates will be the same
as shown above, the payment amounts
will vary based on your income,
deductions, additional taxes, and credits
for the months ending before each
payment due date. As a result, this
method may allow you to skip or lower
the amount due for one or more
payments. If you use the annualized
income installment method, be sure to
file Form 2210, Underpayment of
Estimated Tax by Individuals, Estates,
and Trusts, with your 2006 tax return,
even if no penalty is owed.
Farmers and fishermen. If at least
two-thirds of your gross income for 2005
or 2006 is from farming or fishing, you
can do one of the following.

● Pay all of your estimated tax by January 16,
2007.

● File your 2006 Form 1040 by March 1,
2007, and pay the total tax due. In this
case, 2006 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 2006 tax return. On the
statement, explain all of the estimated tax
payments you and your spouse made for
2006 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 2006 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.

Amending Estimated Tax
Payments
To change or amend your estimated tax
payments, refigure your total estimated
tax payments due (line 16 of the
worksheet on page 4). Then, use the
worksheet for amended estimated tax in
chapter 2 of Pub. 505 to figure the
payment due for each remaining payment
period. If an estimated tax payment for a
previous period is less than 1⁄4 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 Pub. 505 for
details.

Pay by Electronic Federal
Tax Payment System (EFTPS)
EFTPS is a free tax payment system
designed with all taxpayers in mind.
Online or by phone, you input your tax
(continued on page 5)
Page 3

3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040-ES(E), PAGE 4 OF 6
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

2006 Estimated Tax Worksheet
1
2

Adjusted gross income you expect in 2006 (see instructions below)
● If you plan to itemize deductions, enter the estimated total of your itemized deductions.

Keep for Your Records
1

Caution: If line 1 above is over $150,500 ($75,250 if married filing separately), your deduction may be
reduced. See Pub. 505 for details.

3
4

5
6
7
8
9
10
11

12
13a
b
c
14a
b

其

● If you do not plan to itemize deductions, enter your standard deduction from page 1.
Subtract line 2 from line 1
Exemptions. Multiply $3,300 by the number of personal exemptions. Caution: See Pub. 505 to figure the
amount to enter if you provided housing in 2006 to a person displaced by Hurricane Katrina, or if line 1 above
is over: $225,750 if married filing jointly or qualifying widow(er); $188,150 if head of household; $150,500 if
single; or $112,875 if married filing separately
Subtract line 4 from line 3
Tax. Figure your tax on the amount on line 5 by using the 2006 Tax Rate Schedules on page 5.
Caution: If you have qualified dividends or a net capital gain, see Pub. 505 to figure the tax
Alternative minimum tax from Form 6251
Add lines 6 and 7. Also include any tax from Forms 4972 and 8814 and any recapture of education
credits (see instructions below)
Credits (see instructions below). Do not include any income tax withholding on this line
Subtract line 9 from line 8. If zero or less, enter -0Self-employment tax (see instructions below). Estimate of 2006 net earnings from self-employment
$
; if $94,200 or less, multiply the amount by 15.3%; if more than $94,200, multiply
the amount by 2.9%, add $11,680.80 to the result, and enter the total. Caution: If you also have wages
subject to social security tax, see Pub. 505 to figure the amount to enter
Other taxes (see instructions below)
Add lines 10 through 12
Earned income credit, additional child tax credit, and credits from Form 4136 and Form 8885
䊳
Total 2006 estimated tax. Subtract line 13b from line 13a. If zero or less, enter -014a
2
Multiply line 13c by 90% (66 ⁄3% for farmers and fishermen)
Enter the tax shown on your 2005 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 2006, more than $75,000) 14b

䊳
c Required annual payment to avoid a penalty. Enter the smaller of line 14a or 14b
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.
15 Income tax withheld and estimated to be withheld during 2006 (including income tax withholding
on pensions, annuities, certain deferred income, etc.)
16 Subtract line 15 from line 14c. (Note: If zero or less or line 13c minus line 15 is less than $1,000,
stop here. You are not required to make estimated tax payments.)
17 If the first payment you are required to make is due April 17, 2006, enter 1⁄4 of line 16 (minus any 2005 overpayment
that you are applying to this installment) here. (Note: Household employers, see instructions below.)

Instructions for the 2006
Estimated Tax Worksheet
Line 1. Adjusted gross income. Use your
2005 tax return and instructions as a guide to
figuring the adjusted gross income you expect
in 2006 (but be sure to consider the items
listed under What’s New for 2006 that begin
on page 1). For more details on figuring your
adjusted gross income, see Expected
Adjusted Gross Income in Pub. 505. If you are
self-employed, be sure to take into account
the deduction for one-half of your
self-employment tax.
Line 8. Include on this line the additional taxes
from Form 4972, Tax on Lump-Sum
Distributions, and Form 8814, Parents’
Election To Report Child’s Interest and
Dividends. Also include any recapture of
education credits.
Line 9. Credits. See the instructions for the
2005 Form 1040, lines 47 through 55, or Form
1040A, lines 29 through 34. Also include any
of the following credits in the total on line 9.
Page 4

● Residential energy credit. See Residential
Energy Credits that begins on page 1.
● Alternative motor vehicle credit. See Form 8910.
● Alternative fuel vehicle refueling property
credit. See Form 8911.
● Clean renewable energy bond credit. See Form
8912.
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 2006
net earnings from self-employment, be sure to
use only 92.35% of your total net profit from
self-employment.
Line 12. Other taxes. Except as noted
below, enter any other taxes, such as the
taxes on distributions from a Coverdell
education savings account or a qualified
tuition program, and early distributions from
(a) an IRA or other qualified retirement plan,
(b) an annuity, or (c) a modified endowment
contract entered into after June 20, 1988.

2
3

4
5
6
7
8
9
10

11
12
13a
13b
13c

14c

15
16
17

Include household employment taxes
(before subtracting advance EIC payments
made to your employee(s)) on line 12 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.
Do not include tax on recapture of a federal
mortgage subsidy, social security and Medicare
tax on unreported tip income, uncollected
employee social security and Medicare or RRTA
tax on tips or group-term life insurance, tax on
golden parachute payments, 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).
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.

3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040-ES(E), PAGE 5 OF 6
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
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INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
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2006 Tax Rate Schedules
Caution: Do not use these Tax Rate Schedules to figure your 2005 taxes. Use only to figure your 2006 estimated taxes.

Schedule X—Use if your 2006 filing status is
Single

Schedule Z—Use if your 2006 filing status is
Head of household

If line 5 is:

If line 5 is:

The tax is:
But not
over—

Over—
$0
7,550
30,650
74,200
154,800
336,550

$7,550
30,650
74,200
154,800
336,550

$755.00
4,220.00
15,107.50
37,675.50
97,653.00

+
+
+
+
+

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

of the
amount
over—

Over—

$0
7,550
30,650
74,200
154,800
336,550

$0
10,750
41,050
106,000
171,650
336,550

The tax is:

of the
amount
over—

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

$0
10,750
41,050
106,000
171,650
336,550

But not
over—
$10,750
41,050
106,000
171,650
336,550

$1,075.00
5,620.00
21,857.50
40,239.50
94,656.50

+
+
+
+
+

Schedule Y-1—Use if your 2006 filing status
is Married filing jointly or Qualifying
widow(er)

Schedule Y-2—Use if your 2006 filing status
is Married filing separately

If line 5 is:

If line 5 is:

The tax is:
But not
over—

Over—
$0
15,100
61,300
123,700
188,450
336,550

$15,100
61,300
123,700
188,450
336,550

$1,510.00
8,440.00
24,040.00
42,170.00
91,043.00

+
+
+
+
+

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

of the
amount
over—

Over—

$0
15,100
61,300
123,700
188,450
336,550

$0
7,550
30,650
61,850
94,225
168,275

The tax is:

of the
amount
over—

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

$0
7,550
30,650
61,850
94,225
168,275

But not
over—
$7,550
30,650
61,850
94,225
168,275

$755.00
4,220.00
12,020.00
21,085.00
45,521.50

+
+
+
+
+

Payment
number

Record of Estimated Tax Payments (Farmers, fishermen, and fiscal year taxpayers, see page 3 for payment due dates.)

Payment
due
date

1
2
3
4
Total

4/17/2006

(a) Date
paid

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

(b) Credit card
confirmation number

(d) 2005
overpayment
credit applied

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

6/15/2006
9/15/2006
1/16/2007*
䊳

*You do not have to make this payment if you file your 2006 tax return by January 31, 2007, and pay the entire balance due with your return.
payment information electronically and
you are done. EFTPS offers you
convenience. 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 two 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
to receive an enrollment form and
instructions by mail. TTY/TDD help is
available by calling 1-800-733-4829.

Pay by Credit Card
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
on this page 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
1-888-PAY-1040 SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.pay1040.com
Official Payments Corporation
1-800-2PAY-TAX SM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com

You will be given a confirmation number
at the end of the transaction. Fill in the
Record of Estimated Tax Payments
above. Enter the confirmation number in
column (b), but do not include the amount
of the convenience fee in column (c).

Pay by Electronic Funds
Withdrawal
You can authorize an electronic funds
withdrawal payment to make a one-time
2006 estimated tax payment when you
electronically file your 2005 tax return.
This is a free option. The payment can be
withdrawn from a checking or savings
account. Regardless of whether you have
a balance due on your individual income
tax return, you can simultaneously e-file
the return and schedule a one-time
estimated tax payment for April 17, 2006,
June 15, 2006, or September 15, 2006.
Check with your tax return preparer or
tax preparation software for details. Your
scheduled payment will be
acknowledged when you file your tax
return. Other estimated tax payments can
be made electronically through EFTPS or
by credit card.
Page 5

3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
F 1040-ES(E), PAGE 6 OF 6
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
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1040-ES(E)
Official Business
Penalty for Private Use, $300

PRSRT STD
POSTAGE AND FEES PAID
IRS
PERMIT NO. G-48

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.

Page 6

Internal Revenue Service

This notice applies to all papers you file
with us. It also applies to any questions
we need to ask you so we can complete,
correct, or process your return; figure
your tax; and collect tax, interest, or
penalties.

Philadelphia Service Center
Philadelphia, PA 19255-1155

Privacy Act and Paperwork Reduction
Act Notice. The Privacy Act of 1974 and
the Paperwork Reduction Act of 1980
require that when we ask you for
information we must first tell you our legal
right to ask for the information, why we
are asking for it, and how it will be used.
We must also tell you what could happen
if we do not receive it and whether your
response is voluntary, required to obtain
a benefit, or mandatory under the law.

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 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.
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.
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.