1040 ES-E Estimated Tax for Individuals

Form

1040-ES (E)

OMB No. 1545-0074

Estimated Tax for Individuals

2007

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 2007,
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 2006 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 amounts 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
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
make estimated tax payments if you
expect to owe at least $1,000 in tax for
2007 (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 2007
tax return, or

2. 100% of the tax shown on your 2006
tax return (but see Higher income
taxpayers on this page).
However, if you did not file a 2006 tax
return or if your 2006 return did not cover
12 months, item (2) above does not
apply.
Exception. You do not have to pay
estimated tax for 2007 if you were a U.S.
citizen or resident alien for all of 2006 and
you had no tax liability for the full
12-month 2006 tax year. You had no tax
liability for 2006 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 2006
or 2007 is from farming or fishing,
substitute 662⁄ 3 % for 90% in (1) under
General rule, earlier.
Household employers. When
estimating the tax on your 2007 tax
return, include your household
employment taxes (the amount before
subtracting advance EIC payments made
to your employee(s)) 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 for 2006 was
more than $150,000 ($75,000 if your filing
status for 2007 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.
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.

Cat. No. 39035R

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:
● Pub. 553, Highlights of 2006 Tax
Changes.
● Instructions for the 2006 Form 1040
or 1040A.
● Pub. 4492, Information for Taxpayers
Affected by Hurricanes Katrina, Rita,
and Wilma.
● Pub. 1460, Highlights of Tax Relief
Provided to Taxpayers in Response to
Hurricanes Katrina, Rita, and Wilma.
● What’s Hot. Go to www.irs.gov, click
on More Forms and Publications, and
then on What’s Hot in forms and
publications.
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.

What’s New for 2007
Use your 2006 tax return as a guide in
figuring your 2007 estimated tax, but be
sure to consider the following changes.
For more information on these and other
changes that may affect your 2007
estimated tax, see Pub. 553.
Standard deduction. If you do not
itemize your deductions, you can take the
2007 standard deduction listed below for
your filing status.
IF your 2007 filing
THEN your standard
status is . . .
deduction is . . .
Married filing jointly or
$10,700
Qualifying widow(er)
Head of household
$ 7,850
Single or Married filing
separately

$ 5,350

However, if you can be claimed as a
dependent on another person’s 2007 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
2007, you are:
● An unmarried individual (single or head
of household) and are:
65 or older or blind
$1,300
65 or older and blind
$2,600
● A married individual (filing jointly or
separately) or a qualifying widow(er) and
are:
65 or older or blind
$1,050
65 or older and blind
$2,100
Both spouses 65 or older
$2,100 *
Both spouses 65 or older and
blind
$4,200 *
* 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 2007.
IRA deduction expanded. You may be
able to take an IRA deduction if you were
covered by a retirement plan and your
2007 modified adjusted gross income
(AGI) is less than $62,000 ($103,000 if
married filing jointly or qualifying
widow(er)).
Deduction for domestic production
activities. For 2007, the deduction rate
will increase to 6%.
Earned income credit (EIC). You may
be able to take the EIC if:
● A child lived with you and you earned
less than $37,783 ($39,783 if married
filing jointly), or
● A child did not live with you and you
earned less than $12,590 ($14,590 if
married filing jointly).
Standard mileage rates. The 2007 rate
per mile for use of your vehicle is:
● 48.5 cents for business use,
● 14 cents for charitable use, and
● 20 cents for medical care and moving.
Deduction for qualified mortgage
insurance premiums. A homeowner
who obtained a qualified mortgage during
2007, and whose adjusted gross income
is less than $110,000 ($55,000 if married
filing separately), may be able to deduct
some of the mortgage insurance
premiums paid during the year (as if they
were mortgage interest) as an itemized
deduction.
Credit for prior year minimum tax. A
partial credit for AMT paid on a return 4
or more years ago is available for 2007.
To see if you qualify and to compute the
amount of your credit, see Pub. 553.
Health Savings Account (HSA).
Beginning in 2007:
● You can fund your HSA by making a
one-time direct transfer from your IRA to
your HSA,
Page 2

● The maximum deductible contribution
is no longer limited to the annual
deductible under the high deductible
health plan, and
● You are allowed an HSA contribution of
$2,850 for single coverage ($5,650 for
family coverage).
For more information about changes to
HSAs, see Pub. 553.
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, residential
energy credits, mortgage interest credit,
and 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.
Electronic payments. When you e-file
your 2006 individual tax return, you can
schedule up to four estimated tax
payments for 2007 by electronic funds
withdrawal. See Pay by Electronic Funds
Withdrawal on page 3.

Extended Tax Benefits
The following tax benefits have been
extended for 2007.
● Tuition and fees deduction.
● Educator expense deduction.
● State and local sales tax deduction.
● Election to include combat pay as
earned income for purposes of claiming
the earned income credit.
● DC first-time homebuyer credit.
For more information about these and
other 2007 tax changes, see Pub. 553.

Expired Tax Benefits
The following benefits were scheduled to
expire at the end of 2006.
Certain relief granted for hurricanes
Katrina, Wilma, and Rita.
● Tax-favored treatment of qualified
hurricane distributions from eligible
retirement plans.
● Increased limits and delayed
repayment on loans from qualified
employer plans.
● Increased limits for the Hope and
lifetime learning credits.
● Discharge of nonbusiness
indebtedness by reason of Hurricane
Katrina.
● Additional exemption for housing
individuals displaced by Hurricane
Katrina.
Other benefits.
● The temporary increase in the AMT
exemption amounts. For 2007, the
exemption amount will decrease to
$33,750 ($45,000 if married filing jointly
or a qualifying widow(er); $22,500 if
married filing separately).

How To Figure Your
Estimated Tax
You will need:
● The 2007 Estimated Tax Worksheet on
page 4.
● The Instructions for the 2007 Estimated
Tax Worksheet on page 4.
● The 2007 Tax Rate Schedules on page 5.
● Your 2006 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 for 2007 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 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 can pay all of your estimated tax by
April 16, 2007,* or in four equal amounts
by the dates shown below.
1st payment
April 16, 2007*
2nd payment
June 15, 2007
3rd payment
Sept. 17, 2007
4th payment
Jan. 15, 2008**
* If you live in Maine, Maryland, Massachusetts,
New Hampshire, New York, Vermont, or the District
of Columbia, you have until April 17, 2007, to make
your first estimated tax payment.
** You do not have to make the payment due January
15, 2008, if you file your 2007 tax return by January
31, 2008, and pay the entire balance due with your
return.

CAUTION

Payments are due by the
dates indicated whether or
not you are outside the United
States and Puerto Rico.

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.
No income subject to estimated tax
during first payment period. If, after
March 31, 2007, 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,
file Form 2210, Underpayment of
Estimated Tax by Individuals, Estates,
and Trusts, with your 2007 tax return,
even if no penalty is owed.
Farmers and fishermen. If at least
two-thirds of your gross income for 2006
or 2007 is from farming or fishing, you
can do one of the following.
● Pay all of your estimated tax by
January 15, 2008.
● File your 2007 Form 1040 by March 3,
2008, and pay the total tax due. In this
case, 2007 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 2007 tax return. On the
statement, explain all of the estimated tax
payments you (and your spouse, if filing
jointly) made for 2007 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 2007 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 Pub. 505 for
details.

How To Pay Estimated
Tax
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.
● 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 acknowledgement of the
payment. See below 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
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 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 accounts)
to receive an enrollment form and
instructions by mail. TTY/TDD help is
available by calling 1-800-733-4829.

Pay by Electronic Funds
Withdrawal
If you electronically file your 2006 tax
return, you can make up to four (4) 2007
estimated tax payments by electronic
funds withdrawal. 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
may schedule estimated tax payments
for any or all of the following dates: April
16, 2007, June 15, 2007, September 17,
2007, and January 15, 2008.
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
electronic funds withdrawal can be
cancelled up to 8 p.m. Eastern time, 2
business days before the scheduled
payment date, by contacting the U.S.
Treasury Financial Agent at
1-888-353-4537.

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
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.
Official Payments Corporation
1-800-2PAY-TAXSM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com
You will be given a confirmation
number at the end of the transaction. Fill
in the Record of Estimated Tax
Payments on page 5. Enter the
confirmation number in column (c), but
do not include the amount of the
convenience fee in column (d).

Page 3

2007 Estimated Tax Worksheet

Keep for Your Records
1

1

Adjusted gross income you expect in 2007 (see instructions below)

2

● If you plan to itemize deductions, enter the estimated total of your itemized deductions.
Caution: If line 1 above is over $156,400 ($78,200 if married filing separately), your deduction may be
reduced. See Pub. 505 for details.

%

2

● If you do not plan to itemize deductions, enter your standard deduction from page 1.
Subtract line 2 from line 1
Exemptions. Multiply $3,400 by the number of personal exemptions. Caution: See Pub. 505 to figure the
amount to enter if line 1 above is over: $234,600 if married filing jointly or qualifying widow(er); $195,500 if head
of household; $156,400 if single; or $117,300 if married filing separately
Subtract line 4 from line 3
Tax. Figure your tax on the amount on line 5 by using the 2007 Tax Rate Schedules on page 5. Caution: If you 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

3
4
5
6

7

Alternative minimum tax from Form 6251

8

Add lines 6 and 7. Also include any tax from Form 4972 and Form 8814 and any recapture of education credits

9

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

10
11

12
13a

3
4
5
6
7
8
9

Subtract line 9 from line 8. If zero or less, enter -0Self-employment tax (see instructions below). Estimate of 2007 net earnings from self-employment
$
; if $97,500 or less, multiply the amount by 15.3%; if more than $97,500, multiply the
amount by 2.9%, add $12,090 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

10

Other taxes (see instructions below)

12

Add lines 10 through 12

13a
13b

b Earned income credit, additional child tax credit, and credits from Form 4136 and Form 8885
c Total 2007 estimated tax. Subtract line 13b from line 13a. If zero or less, enter -014a
Multiply line 13c by 90% (662⁄ 3 % for farmers and fishermen)

11

©

13c

©

14c

14a

b Enter the tax shown on your 2006 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 2007, more than $75,000)

14b

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

15
16a

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 2007 (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 16, 2007, enter 1⁄ 4 of line 16a (minus any 2006
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 2007
Estimated Tax Worksheet
Line 1. Adjusted gross income. Use your 2006 tax
return and instructions as a guide to figuring the
adjusted gross income you expect in 2007 (but be
sure to consider the items listed under What’s New
for 2007 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
(2006 Form 1040, line 27).
Line 9. Credits. See the 2006 Form 1040, lines 47
through 55, or Form 1040A, lines 29 through 33, and
the related instructions. However, be sure to consider
the tax law changes noted earlier on the change in
tax liability limit for certain nonrefundable personal
credits.
Line 11. Self-employment tax. If you and your
spouse make joint estimated tax payments and you
Page 4

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
2007 net earnings from self-employment, be sure to
use only 92.35% of your total net profit from
self-employment.
Line 12. Other taxes. Use the instructions for the
2006 Form 1040 to determine if you expect to owe,
for 2007, any of the taxes that would have been
entered on lines 60 (additional tax on early
distributions only), 61, and 62, and any write-ins on
line 63 of the 2006 Form 1040. On line 12, enter the
total of those taxes, subject to the following two
exceptions.
Exception 1. Include household employment
taxes (line 62) 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

17

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).
Exception 2. Of the amounts for other taxes that
may be entered on line 63, 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, 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.

2007 Tax Rate Schedules
Caution. Do not use these Tax Rate Schedules to figure your 2006 taxes. Use only to figure your 2007 estimated taxes.
Schedule X—Use if your 2007 filing status is Single

Schedule Z—Use if your 2007 filing status is
Head of household

If line 5 is:

If line 5 is:

Over—
$0
7,825
31,850
77,100
160,850
349,700

The tax is:
But not
over—
$7,825
31,850
77,100
160,850
349,700
---------

----------$ 782.50
4,386.25
15,698.75
39,148.75
101,469.25

of the
amount
over—
$0
7,825
31,850
77,100
160,850
349,700

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

Over—
$0
11,200
42,650
110,100
178,350
349,700

Over—
$0
15,650
63,700
128,500
195,850
349,700

The tax is:
But not
over—
$15,650
63,700
128,500
195,850
349,700
---------

----------$1,565.00
8,772.50
24,972.50
43,830.50
94,601.00

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

$11,200
42,650
110,100
178,350
349,700
---------

----------$1,120.00
5,837.50
22,700.00
41,810.00
98,355.50

+
+
+
+
+

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

of the
amount
over—
$0
11,200
42,650
110,100
178,350
349,700

Schedule Y-2—Use if your 2007 filing status is
Married filing separately

Schedule Y-1—Use if your 2007 filing status is
Married filing jointly or Qualifying widow(er)
If line 5 is:

The tax is:
But not
over—

of the
amount
over—
$0
15,650
63,700
128,500
195,850
349,700

If line 5 is:
Over—
$0
7,825
31,850
64,250
97,925
174,850

The tax is:
But not
over—
$7,825
31,850
64,250
97,925
174,850
---------

----------$ 782.50
4,386.25
12,486.25
21,915.25
47,300.50

+
+
+
+
+

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

of the
amount
over—
$0
7,825
31,850
64,250
97,925
174,850

Payment
number

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

Payment
due
date

(a) Amount due

1 4/16/2007*
2 6/15/2007
3 9/17/2007
4 1/15/2008**
Total

(b) Date
paid

(c) Credit card
confirmation number

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

(e) 2006
overpayment
credit applied

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

©

* If you live in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, or the District of Columbia, you have until April 17, 2007, to
make your first estimated tax payment.

**You do not have to make this payment if you file your 2007 tax return by January 31, 2008, and pay the entire balance due with your return.

Page 5

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.

P.O. Box 218499
Kansas City, MO 64121

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.