U.S. Individual Income Tax Return

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Form 1040-ES/V (OCR)

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14:36 - 9-JAN-2009

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2009

Department of the Treasury
Internal Revenue Service

Form 1040-ES/V (OCR)
Estimated Tax for Individuals
Purpose of This Package
This package contains two types of
payment vouchers, one for making
estimated tax payments for the 2009 tax
year and another for paying the balance
due on your 2008 Form 1040. Read the
information below to see if you need to
use any of the vouchers. If not, you can
discard them.
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 name or SSN. The
estimated tax payment vouchers are
preprinted with your name, address, and
social security number (SSN). If your
name or SSN is not correct, make the
necessary changes on the vouchers.
Cross out the name and SSN of a
deceased or divorced spouse.
Change of address. If your address has
changed, file Form 8822, Change of
Address, to update your record.

Form 1040-V Included in
This Package
We have included Form 1040-V, Payment
Voucher, and its instructions with your
estimated tax payment vouchers. Use
Form 1040-V when sending in a check or
money order to pay any balance due on
line 75 of your 2008 Form 1040.
However, if you do not have a balance
due on your 2008 Form 1040 or you file
Form 1040A or Form 1040EZ, discard the
Form 1040-V in this package.
Do not use Form 1040-V to make
any 2009 estimated tax payments.
CAUTION Payments made with Form
1040-V will be credited only to your 2008
tax.

!

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
2009 (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 2009
tax return, or
2. 100% of the tax shown on your
2008 tax return (but see Higher income
taxpayers on this page).
However, if you did not file a 2008 tax
return or if your 2008 return did not cover
12 months, item (2) above does not
apply.
Exception. You do not have to pay
estimated tax for 2009 if you were a U.S.
citizen or resident alien for all of 2008 and
you had no tax liability for the full
12-month 2008 tax year. You had no tax
liability for 2008 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 2008
or 2009 is from farming or fishing,
substitute 662/3% for 90% in (1) under
General rule, above.
Household employers. When
estimating the tax on your 2009 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 2008
was more than $150,000 ($75,000 if your
filing status for 2009 is married filing
separately), substitute 110% for 100% in
(2) under General rule above. 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
Cat. No. 10510X

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:
• Pub. 553, Highlights of 2008 Tax
Changes.
• Instructions for the 2008 Form 1040 or
1040A.
• 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 87 of the
Instructions for Form 1040 or page 77 of
the 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 2008 tax return as a guide in
figuring your 2009 estimated tax, but be
sure to consider the following changes.
For more information on these changes
and other changes that may affect your
2009 estimated tax, see Pub. 553.
Standard deduction. If you do not
itemize your deductions, you can take the
2009 standard deduction listed below for
your filing status.
IF your 2009 filing
status is . . .

THEN your standard
deduction is . . .

Married filing jointly or
Qualifying widow(er)

$11,400

Head of household

$ 8,350

Single or Married filing
separately

$ 5,700

However, if you can be claimed as a
dependent on another person’s 2009
return, your standard deduction is the
greater of:
• $950, or

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• 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
2009, 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.

Use Worksheet 2-3 in Pub. 505 to
figure your standard deduction if you are
increasing it by:
• Certain state or local real estate taxes
you paid, and
• A net disaster loss attributable to a
federally declared disaster.
Your standard deduction is zero if
(a) your spouse itemizes on a
CAUTION separate return, or (b) you were a
dual-status alien and you do not elect to
be taxed as a resident alien for 2009.
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 $65,000
($109,000 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 $176,000.
Elective salary deferrals. The
maximum amount you can defer under all
plans is generally limited to $16,500
($11,500 if you have only SIMPLE plans;
$19,500 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).
Temporary waiver of required
minimum distribution rules for certain
retirement plans and IRAs. No
minimum distribution is required from your
IRA or employer provided qualified
retirement plan for 2009. For more
information, see Pub. 575, Pension and
Annuity Income (Including Simplified
General Rule), or Pub. 590, Individual
Retirement Arrangements (IRAs).
Additional child tax credit. The earned
income threshold generally needed to
qualify for the additional child tax credit
increases to $12,550.
Earned income credit (EIC). You may
be able to take the EIC if:
• A child lived with you and you earned
less than $40,295 ($43,415 if married
filing jointly), or

!

• A child did not live with you and you
earned less than $13,440 ($16,560 if
married filing jointly).
The maximum AGI you can have and
still get the credit also has increased. You
may be able to take the credit if your AGI
is less than the amount in the above list
that applies to you. The maximum
investment income you can have and still
get the credit has increased to $3,100.
Divorced or separated parents. A
noncustodial parent claiming an
exemption for a child can no longer attach
certain pages from a divorce decree or
separation agreement executed after
2008. The noncustodial parent will have
to attach Form 8332 or a similar
statement signed by the custodial parent,
whose only purpose is to release a claim
to exemption.
Definition of qualifying child revised.
The following changes have been made
to the definition of a qualifying child.
• Your qualifying child must be younger
than you.
• A child cannot be your qualifying child if
he or she files a joint return, unless the
return was filed only as a claim for refund.
• If the parents of a child can claim the
child as a qualifying child but no parent so
claims the child, no one else can claim
the child as a qualifying child unless that
person’s AGI is higher than the highest
AGI of any parent of the child.
• Your child is a qualifying child for
purposes of the child tax credit only if you
can and do claim an exemption for him or
her.
Limit on exclusion of gain on sale of
main home. Generally, gain from the
sale of your main home is no longer
excludable from income if it is allocable to
periods after 2008 where neither you nor
your spouse (or your former spouse) used
the property as a main home. See Pub.
553 for more details.
Standard mileage rates. The rate for
business use of your vehicle is reduced to
55 cents a mile. The rate for use of your
vehicle to get medical care or move is
reduced to 24 cents a mile. The rate of 14
cents a mile for charitable use is
unchanged.
Personal casualty and theft loss limit.
A personal casualty or theft loss must
exceed $500 to be allowed. This is in
addition to the 10% of AGI limit that
generally applies to the net loss.
Nonbusiness energy property credit.
This credit, which expired after 2007, has
been reinstated. It has also been
expanded to include certain asphalt roofs
and stoves that burn biomass fuel.
Generally, the credit is equal to (a) 10%
of the amount paid during the year for
qualified energy efficiency improvements
installed during the year plus (b) any
residential energy property costs paid
during the year. However, this credit is
limited as follows.

• A total credit limit of $500,
• A total credit limit of $200 for windows,
-2-

• 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 other item of qualified energy
property.
Each of the above dollar limits is
reduced by any credits you claimed for
any item subject to the same dollar limit
for tax years 2006 and 2007.
Qualified energy efficient
improvements. Qualified energy
efficiency improvements are the following
items installed on or in a home located in
the United States that you own and use
as your main home if such items are new
and can be expected to remain in use for
at least 5 years.

• Any insulation material or system that
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 or asphalt roof installed on a
home, but only if such roof has
appropriate pigmented coatings or cooling
granules that are specifically and primarily
designed to reduce the heat gain of such
home.
To qualify for the credit, qualified
energy efficiency improvements
CAUTION must meet certain energy
efficiency requirements. You may rely on
the manufacturer’s written certification
that these requirements have been met.

!

Residential energy property costs.
Residential energy property costs are
costs of new qualified energy property
that is installed on or in connection with a
home located in the United States that
you own and use as your main home.
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; central air
conditioners; and natural gas, propane, or
oil water heaters.
• Certain stoves that use the burning of
biomass fuel to heat a home or to heat
water for use in a home.
• Qualified natural gas, propane, or oil
furnace or hot water boilers.
• Certain advance 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. You may rely on the
manufacturer’s written certification that
these standards have been met.

!

Residential energy efficient property
credit. The 30% credit for qualified solar
electric property is no longer limited to
$2,000 per year.

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Decreased section 179 expense
deduction. The maximum section 179
expense deduction for most taxpayers
decreases to $133,000. This limit is
reduced (but not below zero) by the
amount by which the cost of section 179
property placed in service during the year
exceeds $530,000.
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, education credits,
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

How To Amend Estimated Tax Payments
on this page.
You cannot make joint estimated
tax payments if you or your
CAUTION spouse is a 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, 2009, or in four equal amounts
by the dates shown below.
1st payment . . . . . . . . April 15, 2009
2nd payment . . . . . . . June 15, 2009
3rd payment . . . . . . . . Sept. 15, 2009
4th payment . . . . . . . . Jan. 15, 2010*
* You do not have to make the payment
due January 15, 2010, if you file your
2009 tax return by February 1, 2010,
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 4.
If you want, you can make more

TIP than four estimated tax payments.

You will need:
• The 2009 Estimated Tax Worksheet on
page 5,
• The Instructions for the 2009 Estimated
Tax Worksheet beginning on page 5,
• The 2009 Tax Rate Schedules on page
6, and
• Your 2008 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

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 4.
No income subject to estimated tax
during first payment period. If, after
March 31, 2009, 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, with your
2009 tax return, even if no penalty is
owed.
Farmers and fishermen. If at least
two-thirds of your gross income for 2008
or 2009 is from farming or fishing, you
can do one of the following.

• Pay all of your estimated tax by
January 15, 2010.
• File your 2009 Form 1040 by March 1,
2010, and pay the total tax due. In this
case, 2009 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 2009 tax return. On the statement,
show all of the estimated tax payments
you (and your spouse, if filing jointly)
made for 2009 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 2009 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 5). 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.

Payment
number

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

1
2
3
4
Total

Payment
due
date

(a) Amount
due

(b) Date
paid

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

Keep for Your Records
(d) Amount paid
(do not include
any credit card
convenience fee)

(e) 2008
overpayment
credit applied

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

4/15/2009
6/15/2009
9/15/2009
1/15/2010*
䊳

*You do not have to make this payment if you file your 2009 tax return by February 1, 2010, and pay the entire balance due with your return.

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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.

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 estimated tax
payment vouchers instead of a joint
voucher.
To complete the voucher, do the
following.
• 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 2008 overpayment that you
choose to credit against your 2009 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,xx do not enter “$ XXX — ” or
“$ XXX 100”).
• Enter “2009 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,
keyword “e-pay,” 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 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 2008 tax
return, you can use EFW to make up to
four (4) 2009 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, 2009, June
15, 2009, September 15, 2009, and
January 15, 2010.
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 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.

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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.
Enter the confirmation number in column
(c) of the Record of Estimated Tax
Payments (see page 3). Do not include
the amount of the convenience fee in
column (d).

Where To File Your Estimated
Tax Payment Voucher
Mail your estimated tax payment voucher
and check or money order to the address
printed on the right-hand side of the
voucher. Use the window envelopes that
were included with the vouchers. Do not
mail your tax return to this address. Also,
do not mail your estimated tax payments
to the address shown in the Form 1040 or
1040A instructions.
Only the U.S. Postal Service can
deliver to P.O. boxes. Therefore,
CAUTION you cannot use a private delivery
service to make estimated tax payments
required to be sent to a P.O. box.

!

Note. Residents of Guam and the
U.S. Virgin Islands, mail your payment
and voucher to the applicable address
below.
Guam:
Nonpermanent
residents

Permanent
residents*

U.S. Virgin Islands:
Nonpermanent
residents

Permanent
residents*

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
USA
Department of
Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
USA
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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2009 Estimated Tax Worksheet

Keep for Your Records
1

1

Adjusted gross income you expect in 2009 (see instructions below)

2

● If you plan to itemize deductions, enter the estimated total of your itemized deductions.

3
4
5
6

其

Caution: If line 1 above is over $166,800 ($83,400 if married filing separately), your deduction may be
reduced. See Pub. 505 for details.
● If you do not plan to itemize deductions, enter your standard deduction from page 1 or Pub. 505,
Worksheet 2-3.
Subtract line 2 from line 1
Exemptions. Multiply $3,650 by the number of personal exemptions. Caution: See Pub. 505 to figure the
amount to enter if line 1 above is over: $250,200 if married filing jointly or qualifying widow(er); $208,500 if head
of household; $166,800 if single; or $125,100 if married filing separately
Subtract line 4 from line 3
Tax. Figure your tax on the amount on line 5 by using the 2009 Tax Rate Schedules on page 6. 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

2

3
4
5
6

7

Alternative minimum tax from Form 6251

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

8

9

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

9

10
11

Subtract line 9 from line 8. If zero or less, enter -0Self-employment tax (see instructions below). Estimate of 2009 net earnings from self-employment
$
; if $106,800 or less, multiply the amount by 15.3%; if more than $106,800, multiply the
amount by 2.9%, add $13,243.20 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

10

12

Other taxes (see instructions below)

12

13a Add lines 10 through 12
b Earned income credit, additional child tax credit, and credits from Forms 4136, 5405, 8801 (line 27), and 8885
䊳
c Total 2009 estimated tax. Subtract line 13b from line 13a. If zero or less, enter -014a
14a Multiply line 13c by 90% (66 2⁄3 % for farmers and fishermen)
b Enter the tax shown on your 2008 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 2009, more than $75,000)

11
13a
13b
13c

14b

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

䊳

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 2009 (including income tax withholding on pensions,
15
annuities, certain deferred income, etc.)
16a
16a Subtract line 15 from line 14c

14c

15

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

Go to line 16b.
16b

b 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, 2009, enter 1⁄4 of line 16a (minus any 2008
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 on page 6.)

Instructions for the 2009
Estimated Tax Worksheet
Line 1. Adjusted gross income. Use
your 2008 tax return and instructions as a
guide to figuring the adjusted gross
income you expect in 2009 (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

17

self-employment tax (2008 Form 1040,
line 27).

to use only 92.35% (.9235) of your total
net profit from self-employment.

Line 9. Credits. See the 2008 Form
1040, lines 47 through 54, or Form
1040A, lines 29 through 33, and the
related instructions.

Line 12. Other taxes. Use the
instructions for the 2008 Form 1040 to
determine if you expect to owe, for 2009,
any of the taxes that would have been
entered on your 2008 Form 1040, lines 59
(additional tax on early distributions only)
and 60, and any write-ins on line 61, or
any amount from Form 1040A, line 36.
On line 12, enter the total of those taxes,
subject to the following two exceptions.

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 2009 net
earnings from self-employment, be sure

-5-

Exception 1. Include household
employment taxes from box b of Form
1040, line 60, on this line only if:

Page 6 of 6

Form 1040-ES/V (OCR)

14:36 - 9-JAN-2009

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

• 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).
Exception 2. Of the amounts for
other taxes that may be entered on Form
1040, line 61, 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 2008 and the home
ceased to be your main home in 2009,
you generally must include on line 12 the
entire credit you claimed for 2008. 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.
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.
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.

2009 Tax Rate Schedules
Caution. Do not use these Tax Rate Schedules to figure your 2008 taxes. Use only to figure your 2009 estimated taxes.
Schedule X — Use if your 2009 filing status is Single
If line 5 is:

Schedule Z — Use if your 2009 filing status is
Head of household

The tax is:

Over —

But not
over —

$0
8,350
33,950
82,250
171,550
372,950

$8,350
33,950
82,250
171,550
372,950
------------

----------- 10%
$835.00 + 15%
4,675.00 + 25%
16,750.00 + 28%
41,754.00 + 33%
108,216.00 + 35%

If line 5 is:

Over —

But not
over —

$0
8,350
33,950
82,250
171,550
372,950

$0
11,950
45,500
117,450
190,200
372,950

$11,950
45,500
117,450
190,200
372,950
-----------

Schedule Y-1 — Use if your 2009 filing status is
Married filing jointly or Qualifying widow(er)
If line 5 is:

Over —
$0
16,700
67,900
137,050
208,850
372,950

$16,700
67,900
137,050
208,850
372,950
-----------

---------10%
$1,670.00 + 15%
9,350.00 + 25%
26,637.50 + 28%
46,741.50 + 33%
100,894.50 + 35%

of the
amount
over —
---------- 10%
$1,195.00 + 15%
6,227.50 + 25%
24,215.00 + 28%
44,585.00 + 33%
104,892.50 + 35%

$0
11,950
45,500
117,450
190,200
372,950

Schedule Y-2 — Use if your 2009 filing status is
Married filing separately

The tax is:
But not
over —

The tax is:

of the
amount
over —

If line 5 is:

The tax is:

of the
amount
over —

Over —

But not
over —

$0
16,700
67,900
137,050
208,850
372,950

$0
8,350
33,950
68,525
104,425
186,475

$8,350
33,950
68,525
104,425
186,475
-----------

-6-

of the
amount
over —
---------- 10%
$835.00 + 15%
4,675.00 + 25%
13,318.75 + 28%
23,370.75 + 33%
50,447.25 + 35%

$0
8,350
33,950
68,525
104,425
186,475