Form 1040 ES/V-OCR Estimated Tax for Individuals (Optical Character Recogni

2010

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 2010 tax
year and another for paying the balance due on your
2009 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 shown on your
2009 Form 1040, line 75; Form 1040A, line 48; or Form
1040EZ, line 13. However, if you do not have a balance
due on your 2009 tax return, discard the Form 1040-V in
this package.

!

CAUTION

Do not use Form 1040-V to make any 2010
estimated tax payments. Payments made with
Form 1040-V will be credited only to your 2009

tax.

2. You expect your withholding and refundable credits
to be less than the smaller of:
a. 90% of the tax to be shown on your 2010 tax
return, or
b. 100% of the tax shown on your 2009 tax return.
Your 2009 return must cover all 12 months.
Note. These percentages may be different if you are a
farmer, fisherman, or higher income taxpayer. See
Special Rules below.
Exception. You do not have to pay estimated tax for
2010 if you were a U.S. citizen or resident alien for all of
2009 and you had no tax liability for the full 12-month
2009 tax year. You had no tax liability for 2009 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 2009 or 2010 is from farming or fishing,
substitute 662/3% for 90% in (2)(a) under General Rule,
earlier.
Household employers. When estimating the tax on
your 2010 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 2009 was more than $150,000 ($75,000
if your filing status for 2010 is married filing separately),
substitute 110% for 100% in (2)(b) under General Rule
earlier. This rule does not apply to farmers or fishermen.

Increase Your Withholding

Who Must Make Estimated Tax
Payments

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.

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 pay estimated tax for 2010 if
both of the following apply.
1. You expect to owe at least $1,000 in tax for 2010,
after subtracting your withholding and refundable credits.

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.

Cat. No. 10510X

• Your earned income plus $300 (up to the standard

Additional Information You May Need

deduction amount).
Your standard deduction is increased by the following
amount if, at the end of 2010, you are:
• An unmarried individual (single or head of household)
and are:

You can find most of the information you will need in Pub.
505, Tax Withholding and Estimated Tax.
Other available information:

• Instructions for the 2009 Form 1040 or 1040A.
• What’s Hot. Go to www.irs.gov, click on Forms and

65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . . . . $1,400
65 or older and blind . . . . . . . . . . . . . . . . . . . . . . . . . $2,800

Publications, and then on What’s Hot in forms and
publications.

• A married individual (filing jointly or separately) or a

For details on how to get forms and publications, see
page 96 of the 2009 Instructions for Form 1040 or page
86 of the 2009 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.

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.

What’s New
Use your 2009 tax return as a guide in figuring your 2010
estimated tax, but be sure to consider the following. Only
some of the amounts in the following paragraphs have
changed from 2009, but some unchanged amounts are
also provided here for your convenience.
Limit on deductible farming losses. Beginning in
2010, the farming loss of a taxpayer (other than a C
corporation) who receives certain government subsidies
will be limited to the greater of $300,000 ($150,000 if
married filing separately) or the taxpayer’s total net farm
income for the prior 5 tax years. Farming losses caused
by casualty, disease, or drought are disregarded in
calculating the limitation. Disallowed amounts can be
carried forward indefinitely.
Roth IRAs. Half of any income that results from a
rollover or conversion to a Roth IRA from another
retirement plan in 2010 is included in income in 2011,
and the other half in 2012, unless you elect to include all
of it in 2010. In addition, for any tax year beginning after
2009, you can make a qualified rollover contribution to a
Roth IRA regardless of the amount of your modified
adjusted gross income (AGI).
IRA deduction expanded. You may be able to take an
IRA deduction if you were covered by a retirement plan
and your 2010 modified AGI is less than $66,000
($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 2010 modified AGI is less than $177,000.
Domestic production activities income deduction.
The deduction rate for 2010 increases to 9%. However,
the deduction is reduced if you have oil-related qualified
production activities income.
Standard deduction. If you do not itemize your
deductions, you can take the 2010 standard deduction
listed below for your filing status.
IF your
2010 filing status is . . .
Married filing jointly or Qualifying
widow(er)

Your standard deduction is zero if (a) your spouse
itemizes on a separate return, or (b) you were a
CAUTION dual-status alien and you do not elect to be taxed
as a resident alien for 2010.
Personal casualty and theft loss limit reduced. Each
personal casualty or theft loss is limited to the excess of
the loss over $100 (instead of $500).
Standard mileage rates. The rate for business use of
your vehicle is reduced to 50 cents a mile. The rate for
use of your vehicle to get medical care or move is
reduced to 161/2 cents a mile. The rate of 14 cents a mile
for charitable use is unchanged.
Personal exemption and itemized deduction
phaseouts. For 2010, taxpayers with AGI above a
certain amount will not lose part of their deduction for
personal exemptions and itemized deductions. Under
current law, these phaseouts will resume in 2011.
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, lifetime learning credit,
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.
Qualified fuel cell motor vehicle credit reduced. For
qualified vehicles with a gross vehicle weight rating of
8,500 pounds or less that are placed in service after
2009, the credit allowed for the purchase is reduced by
50%. For more information, see the instructions for Form
8910.
Earned income credit (EIC). You may be able to take
the EIC if:
• Three or more children lived with you and you earned
less than $43,352 ($48,362 if married filing jointly),
• Two children lived with you and you earned less than
$40,363 ($45,373 if married filing jointly),
• One child lived with you and you earned less than
$35,535 ($40,545 if married filing jointly), or
• A child did not live with you and you earned less than
$13,460 ($18,470 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

!

THEN your
standard deduction is . . .
$11,400

Head of household

$ 8,400

Single or Married filing separately

$ 5,700

However, if you can be claimed as a dependent on
another person’s 2010 return, your standard deduction is
the greater of:
• $950, or
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that applies to you. The maximum investment income
you can have and get the credit is still $3,100.
First-time homebuyer credit. This credit has been
extended for purchases of a main home in the United
States after 2008 and before May 1, 2010 (before July 1,
2010, if you entered into a written binding contract before
May 1, 2010). The credit is generally 10% of the
purchase price of the home but is limited to $8,000
($4,000 if married filing separately).
Also, the credit has been modified to allow a smaller
credit (limited to $6,500, $3,250 if married filing
separately) if you (and your spouse if married) owned
and used the same main home for any period of 5
consecutive years during the 8-year period ending on the
date you bought your new main home in the United
States. For this credit, the replacement home must be
purchased after November 6, 2009, and before May 1,
2010 (before July 1, 2010, if you entered into a written
binding contract before May 1, 2010).
You can choose to claim the credit on your 2009
return for a home you bought in 2010 that qualifies for the
credit.
See Form 5405 (Rev. December 2009) for more
information, including special rules for certain members
of the uniformed services, members of the U.S. Foreign
Service, and employees of the intelligence community on
official extended duty service.

2009, except for passenger automobiles and light trucks
with a gross vehicle weight rating of 8,500 pounds or
less.
• Government retiree credit.
• Decreased estimated tax payments for certain small
businesses.
• Certain tax benefits for Midwestern disaster areas,
including the following.
• Additional exemption amount if you provided
housing for a person displaced by the Midwestern
storms, tornadoes, or flooding.
• Increased Hope and lifetime learning credits.
• Special rules for distributions from eligible
retirement plans.
• Exclusion from income for certain discharges of
nonbusiness debts.
• Credit to holders of Midwestern tax credit bonds for
bonds issued after 2009.

How To Figure Your Estimated Tax
You will need:
• The 2010 Estimated Tax Worksheet on page 7,
• The Instructions for the 2010 Estimated Tax
Worksheet on page 6,
• The 2010 Tax Rate Schedules on page 8, and
• Your 2009 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 2).

Reminder
Recapture of first-time homebuyer credit. If you
claimed the first-time homebuyer credit for a home you
bought in 2008, you generally must begin repaying it in
2010.

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 or you have a large capital gain late in the
year), 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.

Expiring Tax Benefits
The following benefits are scheduled to expire and will
not be available for 2010.
At the time these instructions went to print,
Congress was considering legislation that would
CAUTION extend some of these items. To find out if
legislation was enacted, and for details, go to
www.irs.gov.
• Waiver of minimum required distribution (MRD) rules
for IRAs and defined contribution plans. However, the
waiver for 2009 MRDs applies through April 1, 2010.
• The exclusion from income of up to $2,400 in
unemployment compensation.
• Tax-free distributions from certain individual retirement
plans for charitable purposes.
• Deduction for educator expenses in figuring AGI.
• Tuition and fees deduction in figuring AGI.
• Extra $3,000 IRA deduction for employees of bankrupt
companies.
• Increased standard deduction for real estate taxes or
net disaster loss.
• Itemized deduction or increased standard deduction for
state or local sales or excise taxes on the purchase of a
new motor vehicle.
• Itemized deduction for state and local general sales
taxes.
• District of Columbia first-time homebuyer credit for
homes purchased after 2009.
• Credit to holders of clean renewable energy bonds
issued after 2009.
• Alternative motor vehicle credit for all qualified hybrid
motor vehicles placed in service after December 31,

!

Changing your estimated tax. To amend or correct
your estimated tax, see How To Amend Estimated Tax
Payments on page 4.
You cannot make joint estimated tax payments if
you or your spouse is a nonresident alien, you are
CAUTION 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 15, 2010,
or in four equal amounts by the dates shown below.
1st payment .
2nd payment
3rd payment .
4th payment .

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April 15, 2010
June 15, 2010
Sept. 15, 2010
Jan. 18, 2011*

* You do not have to make the payment due January 18, 2011,
if you file your 2010 tax return by January 31, 2011, and pay
the entire balance due with your return.

If you mail your payment and it is postmarked by the
due date, the date of the U.S. postmark is considered the
date of payment. 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.
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If you want, you can make more than four
TIP estimated tax payments. To do so, make a copy
of one of your unused estimated tax payment
vouchers, fill it in, and mail it with your payment. If you
make more than four payments, to avoid a penalty make
sure the total of the amounts you pay during a payment
period is at least as much as the amount required to be
paid by the due date for that period. For other payment
methods, see Pay Electronically on this page.

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.

No income subject to estimated tax during first
payment period. If, after March 31, 2010, 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, including Schedule AI,
with your 2010 tax return even if no penalty is owed.

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, 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 2009
overpayment that you choose to credit against your 2010
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, do not enter “$ XXX —” or
xx
“$ XXX 100”).
• Enter “2010 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.

Farmers and fishermen. If at least two-thirds of your
gross income for 2009 or 2010 is from farming or fishing,
you can do one of the following.
• Pay all of your estimated tax by January 18, 2011.
• File your 2010 Form 1040 by March 1, 2011, and pay
the total tax due. In this case, 2010 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 2010
tax return. On the statement, show all of the estimated
tax payments you (and your spouse, if filing jointly) made
for 2010 and the name(s) and SSN(s) under which you
made the payments.

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 or debit 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,
enter “e-pay” in the search box, and click on “Electronic
Payment Options Home Page.”

Be sure to report the change to your local Social
Security Administration office before filing your 2010 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 (TTY/TDD
1-800-325-0778).

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 7). 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.

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
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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.

Link2Gov Corporation
1-888-PAY-1040TM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com
RBS WorldPay, Inc.
1-888-9-PAY-TAXTM (1-888-972-9829)
1-877-517-4881 (Customer Service)
www.payUSAtax.com
Official Payments Corporation
1-888-UPAY-TAXTM (1-888-872-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com

Pay by Electronic Funds Withdrawal (EFW)
If you electronically file your 2009 tax return, you can use
EFW to make up to four (4) 2010 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, 2010, June 15, 2010, September 15,
2010, and January 18, 2011.

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 (on this
page). Do not include the amount of the convenience fee
in column (d).
Note. You can deduct the convenience fee charged by
the service provider in 2010 as a miscellaneous itemized
deduction (subject to the 2%-of-AGI limit) on your 2010
income tax return.

Check with your tax return preparer or tax preparation
software for details. Your scheduled payments will be
acknowledged when you file your tax return.

Where To File Your Estimated Tax
Payment Voucher

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 Treasury
Financial Agent, Customer Service, at 1-888-353-4537.

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.

Pay by Credit or Debit Card
You can use your credit or debit card to make estimated
tax payments. Call toll-free or visit the website of one of
the service providers listed below and follow the
instructions. A convenience fee will be charged by the
service provider. 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
next.

Payment
number

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

Payment
due
date

1

4/15/2010

2

6/15/2010

3

9/15/2010

4

1/18/2011**

(a) Amount
due

(b) Date
paid

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

(d) Amount paid
(do not include
any convenience
fee)*

Keep for Your Records

(e) 2009
overpayment
credit applied

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

䊳

Total

* You can deduct the convenience fee charged by the service provider in 2010 as a miscellaneous itemized deduction (subject to the 2%-of-AGI
limit) on your 2010 income tax return.
** You do not have to make this payment if you file your 2010 tax return by January 31, 2011, and pay the entire balance due with your return.

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Only the U.S. Postal Service can deliver to P.O.
boxes. Therefore, you cannot use a private
CAUTION 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.

from Form 1040A, line 36. On line 12, enter the total of
those taxes, subject to the following two exceptions.
Exception 1. Include household employment taxes
from box b of Form 1040, line 59, 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 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 60, do not include on line
12: 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), excise tax on insider stock
compensation from an expatriated corporation, or
recapture of COBRA premium assistance. These taxes
are not required to be paid until the due date of your
income tax return (not including extensions).
Recapture of first-time homebuyer credit. If you
claimed the first-time homebuyer credit for 2008 or 2009
and disposed of the home or the home ceased to be your
main home in 2010, you generally must include on line
12 the entire credit you claimed for 2008 or 2009. This
includes situations where you sell the home or convert
the entire home to business or rental property. See Form
5405 for exceptions.
If you claimed the first-time homebuyer credit in 2008
for a home purchased in 2008 and you continue to own
and use the home as your main home during all of 2010,
repayment of the credit over a 15-year period begins with
your 2010 return and the first installment should be
included on line 12 of the worksheet.
Line 14b. Tax shown on your 2009 tax return. If you
file Form 1040, the “tax shown on your 2009 tax return” is
the amount on line 60 reduced by the following.
1. Unreported social security and Medicare tax or
RRTA tax from Form 1040, line 57.
2. Any tax included on line 58 on excess contributions
to IRAs, Archer MSAs, Coverdell education savings
accounts, and health savings accounts, or on excess
accumulations in qualified retirement plans.
3. Write-ins on line 60 as listed under Exception 2
above.
4. Any refundable credit amounts listed on lines 63,
64a, 65, 66, and 67, and credits from Forms 4136, 8801,
and 8885 included on line 70.

!

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.

Instructions for the 2010 Estimated
Tax Worksheet
Line 1. Adjusted gross income. Use your 2009 tax
return and instructions as a guide to figuring the adjusted
gross income you expect in 2010 (but be sure to consider
the items listed under What’s New that begins on page
2). 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 (2009 Form 1040, line 27).
Line 9. Credits. See the 2009 Form 1040, lines 47
through 53, or Form 1040A, lines 29 through 33, and the
related instructions.
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 2010 net earnings from
self-employment, be sure to use only 92.35% (.9235) of
your total net profit from self-employment.
Line 12. Other taxes. Use the instructions for the 2009
Form 1040 to determine if you expect to owe, for 2010,
any of the taxes that would have been entered on your
2009 Form 1040, lines 58 (additional tax on distributions
only) and 59, and any write-ins on line 60, or any amount

Form 1040A. If you filed Form 1040A, the “tax shown
on your 2009 tax return” is the amount on line 37 reduced
by any refundable credits on lines 40, 41a, 42, and 43.
Form 1040EZ. If you filed Form 1040EZ, the “tax
shown on your 2009 tax return” is the amount on line 11
reduced by the amount on lines 8 and 9a.
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.
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2010 Estimated Tax Worksheet

Keep for Your Records
1

Adjusted gross income you expect in 2010 (see instructions on page 6)
● If you plan to itemize deductions, enter the estimated total of your itemized deductions.
● If you do not plan to itemize deductions, enter your standard deduction from page 2.
Subtract line 2 from line 1
Exemptions. Multiply $3,650 by the number of personal exemptions
Subtract line 4 from line 3

1
2
3
4
5
6

其

Tax. Figure your tax on the amount on line 5 by using the 2010 Tax Rate Schedules on page 8.
Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct
foreign earned income or housing, see chapter 2 of Pub. 505 to figure the tax
Alternative minimum tax from Form 6251 or the Alternative Minimum Tax Worksheet in the Form
1040A instructions
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
Credits (see instructions on page 6). Do not include any income tax withholding on this line
Subtract line 9 from line 8. If zero or less, enter -0-

7
8
9
10

2
3
4

5

6
7
8
9
10

11

Self-employment tax (see instructions on page 6). Estimate of 2010 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 chapter 2 of Pub. 505 to figure the amount to enter
12 Other taxes (see instructions on page 6)
13a Add lines 10 through 12

11
12
13a

b Earned income credit, additional child tax credit, making work pay credit, refundable education
credit, and refundable credits from Forms 4136, 5405, 8801, and 8885
䊳
c Total 2010 estimated tax. Subtract line 13b from line 13a. If zero or less, enter -0-

13b
13c

14a Multiply line 13c by 90% (66 2⁄3 % for farmers and fishermen)
b Enter the tax shown on your 2009 tax return (see instructions on page
6). Enter 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 2010, more than $75,000

14a

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 chapter 2 of Pub. 505.
15

Income tax withheld and estimated to be withheld during 2010 (including income tax withholding
on pensions, annuities, certain deferred income, etc.)

16a Subtract line 15 from line 14c
Is the result zero or less?
Yes. Stop here. You are not required to make estimated tax
payments.

14c

15

16a

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. Go to line 17 to figure your required payment.
17

If the first payment you are required to make is due April 15, 2010, enter 1⁄4 of line 16a (minus any
2009 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.)

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17

2010 Tax Rate Schedules
Caution. Do not use these Tax Rate Schedules to figure your 2009 taxes. Use only to figure your 2010 estimated taxes.
Schedule X — Use if your 2010 filing status is Single
If line 5 is:

Schedule Z — Use if your 2010 filing status is
Head of household

The tax is:

Over —

But not
over —

$0
8,375
34,000
82,400
171,850
373,650

$8,375
34,000
82,400
171,850
373,650
------------

----------- 10%
$837.50 + 15%
4,681.25 + 25%
16,781.25 + 28%
41,827.25 + 33%
108,421.25 + 35%

If line 5 is:

Over —

But not
over —

$0
8,375
34,000
82,400
171,850
373,650

$0
11,950
45,550
117,650
190,550
373,650

$11,950
45,550
117,650
190,550
373,650
-----------

Schedule Y-1 — Use if your 2010 filing status is
Married filing jointly or Qualifying widow(er)
If line 5 is:

Over —
$0
16,750
68,000
137,300
209,250
373,650

$16,750
68,000
137,300
209,250
373,650
-----------

---------10%
$1,675.00 + 15%
9,362.50 + 25%
26,687.50 + 28%
46,833.50 + 33%
101,085.50 + 35%

of the
amount
over —
---------- 10%
$1,195.00 + 15%
6,235.00 + 25%
24,260.00 + 28%
44,672.00 + 33%
105,095.00 + 35%

$0
11,950
45,550
117,650
190,550
373,650

Schedule Y-2 — Use if your 2010 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
16,750
68,000
137,300
209,250
373,650

$0
8,375
34,000
68,650
104,625
186,825

$8,375
34,000
68,650
104,625
186,825
-----------

of the
amount
over —
---------- 10%
$837.50 + 15%
4,681.25 + 25%
13,343.75 + 28%
23,416.75 + 33%
50,542.75 + 35%

$0
8,375
34,000
68,650
104,625
186,825

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.

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.

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