Fillable Form 1040-ES: AH XSL/XML Page 1 of 6 (IRS)

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Form 1040-ES: AH XSL/XML Page 1 of 6 (IRS)

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2021
Form 1040-ES
Estimated Tax for Individuals
Department of the Treasury
Internal Revenue Service
Purpose of This Package
Use Form 1040-ES to figure and pay your estimated tax
for 2021.
Estimated tax is the method used to pay tax on income
that isn’t subject to withholding (for example, earnings
from self-employment, interest, dividends, rents, alimony,
etc.). In addition, if you don’t 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 address. If your address has changed, file
Form 8822, to update your record.
Future developments. For the latest information about
developments related to Form 1040-ES and its
instructions, such as legislation enacted after they were
published, go to
IRS.gov/Form1040ES.
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)).
If you filed a Schedule H or Schedule SE with your
Form 1040 or 1040-SR for 2020, and deferred
some of the household employment and/or
self-employment tax payments you owe for 2020, don't
use Form 1040-ES to make this payment. Instead, see the
instructions for Schedule 3 (Form 1040), line 12e, for
more information on repaying these deferrals.
General Rule
In most cases, you must pay estimated tax for 2021 if both
of the following apply.
1. You expect to owe at least $1,000 in tax for 2021,
after subtracting your withholding and refundable credits.
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 2021 tax return,
or
b. 100% of the tax shown on your 2020 tax return.
Your 2020 tax 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, later.
Exception. You don’t have to pay estimated tax for 2021
if you were a U.S. citizen or resident alien for all of 2020
and you had no tax liability for the full 12-month 2020 tax
CAUTION
!
year. You had no tax liability for 2020 if your total tax was
zero or you didn’t 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 2020 or 2021 is from farming or fishing,
substitute 66
2
/3% for 90% in (2a) under General Rule.
Household employers. When estimating the tax on your
2021 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 didn’t include household
employment taxes when figuring your estimated tax.
Higher income taxpayers. If your adjusted gross
income (AGI) for 2020 was more than $150,000 ($75,000
if your filing status for 2021 is married filing separately),
substitute 110% for 100% in (2b) under
General Rule,
earlier. This rule doesn’t 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 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 also can choose to have federal income tax
withheld from certain government payments. For details,
see Form W-4V, Voluntary Withholding Request.
You can use the Tax Withholding Estimator at
IRS.gov/W4App to determine whether you need
to have your withholding increased or decreased.
Additional Information You May Need
You can find most of the information you will need in Pub.
505, Tax Withholding and Estimated Tax, and in the
instructions for the 2020 Form 1040 and 1040-SR.
For details on how to get forms and publications, see
the 2020 Instructions for Form 1040 and 1040-SR.
What's New
In figuring your 2021 estimated tax, be sure to consider
the following.
TIP
Feb 02, 2021
Cat. No. 11340T
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Tuition and fees deduction eliminated. The deduction
for tuition and fees is not available in 2021; instead, the
income limitation on the lifetime learning credit has been
increased.
Standard deduction amount increased. For 2021, the
standard deduction amount has been increased for all
filers. If you don't itemize your deductions, you can take
the 2021 standard deduction listed in the following chart
for your filing status.
IF your 2021 filing status is...
THEN your standard
deduction is...
Married filing jointly or
Qualifying widow(er)
$25,100
Head of household $18,800
Single or Married filing separately $12,550
However, if you can be claimed as a dependent on
another person's 2021 return, your standard deduction is
the greater of:
•
$1,100, or
•
Your earned income plus $350 (up to the standard
deduction amount).
Your standard deduction is increased by the following
amount if, at the end of 2021, you are:
•
An unmarried individual (single or head of household)
and are:
65 or older or blind ........................ $1,700
65 or older and blind ....................... $3,400
•
A married individual (filing jointly or separately) or a
qualifying widow(er) and are:
65 or older or blind ........................ $1,350
65 or older and blind ....................... $2,700
Both spouses 65 or older .................... $2,700*
Both spouses 65 or older and blind .............. $5,400*
*Only if married filing jointly. If married filing separately, these
amounts do not apply.
Your standard deduction is zero if (a) your spouse
itemizes on a separate return, or (b) you were a
dual-status alien and you do not elect to be taxed
as a resident alien for 2021.
Social security tax. For 2021, the maximum amount of
earned income (wages and net earnings from
self-employment) subject to the social security tax is
$142,800.
Adoption credit or exclusion. For 2021, the maximum
adoption credit or exclusion for employer-provided
adoption benefits has increased to $14,440. In order to
claim either the credit or exclusion, your modified adjusted
gross income must be less than $256,660.
CAUTION
!
Reminders
Individual taxpayer identification number (ITIN) re-
newal. If you were assigned an ITIN before January 1,
2013, or if you have an ITIN that you haven’t included on a
tax return in the last 3 consecutive years, you may need to
renew it. For more information, see the Instructions for
Form W-7.
Advance payments of the premium tax credit. If you
buy health care insurance through the Health Insurance
Marketplace, you may be eligible for advance payments
of the premium tax credit to help pay for your insurance
coverage. Receiving too little or too much in advance will
affect your refund or balance due. Promptly report
changes in your income or family size to your
Marketplace. See Form 8962 and its Instructions for more
information.
Access your online account
(Individual taxpayers only)
Go to IRS.gov/Account to securely access information
about your federal tax account.
•
View the amount you owe, pay online, or set up an
online payment agreement.
•
Access your tax records online.
•
Review the past 5 years of your payment history.
•
Go to IRS.gov/SecureAccess to review the required
identity authentication process.
How To Figure Your Estimated Tax
You will need:
•
The 2021 Estimated Tax Worksheet,
•
The Instructions for the 2021 Estimated Tax Worksheet,
•
The 2021 Tax Rate Schedules, and
•
Your 2020 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,
earlier).
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.
Changing your estimated tax. To amend or correct
your estimated tax, see How To Amend Estimated Tax
Payments, later.
You can’t make joint estimated tax payments if
you or your 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.
Additionally, individuals who are in registered domestic
partnerships, civil unions, or other similar formal
relationships that aren’t marriages under state law cannot
make joint estimated tax payments. These individuals can
take credit only for the estimated tax payments that they
made.
CAUTION
!
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Payment Due Dates
You can pay all of your estimated tax by April 15, 2021, or
in four equal amounts by the dates shown below.
1st payment ................. April 15, 2021
2nd payment ................ June 15, 2021
3rd payment ................. Sept. 15, 2021
4th payment ................. Jan. 18, 2022*
* You don’t have to make the payment due January 18,
2022, if you file your 2021 tax return by January 31, 2022,
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 didn’t
pay enough, you may be charged a penalty for
underpaying your tax. See
When a Penalty Is Applied,
later.
You can make more than four 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
How To
Pay Estimated Tax, later.
No income subject to estimated tax during first pay-
ment period. If, after March 31, 2021, 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,
including Schedule AI, with your 2021 tax return even if no
penalty is owed.
Farmers and fishermen. If at least two-thirds of your
gross income for 2020 or 2021 is from farming or fishing,
you can do one of the following.
•
Pay all of your estimated tax by January 18, 2022.
•
File your 2021 Form 1040 or 1040-SR by March 1,
2022, and pay the total tax due. In this case, 2021
estimated tax payments aren’t 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. See Pub. 509, Tax Calendars, for a list
of all legal holidays.
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 2021
paper tax return. On the statement, show all of the
estimated tax payments you (and your spouse, if filing
TIP
jointly) made for 2021 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 2021 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 800-772-1213 (TTY/TDD
800-325-0778).
How To Amend Estimated Tax
Payments
To change or amend your estimated tax payments,
refigure your total estimated tax payments due (see the
2021 Estimated Tax Worksheet). Then, to figure the
payment due for each remaining payment period, see
Amended estimated tax 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 didn’t pay enough estimated tax for the year
or you didn’t 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 the Instructions for Form 2210 for details.
How To Pay Estimated Tax
Pay Online
IRS offers an electronic payment option that is right for
you. Paying online is convenient and secure and helps
make sure we get your payments on time. To pay your
taxes online or for more information, go to
IRS.gov/
Payments. You can pay using any of the following
methods.
•
IRS Direct Pay. For online transfers directly from your
checking or savings account at no cost to you, go to
IRS.gov/Payments.
•
Pay by Card. To pay by debit or credit card, go to
IRS.gov/Payments. A convenience fee is charged by
these service providers.
•
Electronic Fund Withdrawal (EFW) is an integrated
e-file/e-pay option offered when filing your federal taxes
electronically using tax preparation software, through a
tax professional, or the IRS at IRS.gov/Payments.
•
Online Payment Agreement. If you can’t pay in full by
the due date of your tax return, you can apply for an online
monthly installment agreement at IRS.gov/Payments.
Once you complete the online process, you will receive
immediate notification of whether your agreement has
been approved. A user fee is charged.
•
IRS2Go is the mobile application of the IRS; you can
access Direct Pay or Pay By Card by downloading the
application.
Form 1040-ES (2021)
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Pay by Phone
Paying by phone is another safe and secure method of
paying electronically. Use one of the following methods:
(1) call one of the debit or credit card service providers or
(2) the Electronic Federal Tax Payment System (EFTPS).
Debit or credit card. Call one of our service providers.
Each charges a fee that varies by provider, card type, and
payment amount.
Official Payments
1-888-UPAY-TAX
TM
(1-888-872-9829)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040
TM
(1-888-729-1040)
www.PAY1040.com
WorldPay US, Inc.
1-844-729-8298 (1-844-PAY-TAX-8
TM
)
www.payUSAtax.com
EFTPS. To use EFTPS, you must be enrolled either
online or have an enrollment form mailed to you. To make
a payment using EFTPS, call 1-800-555-4477 (English) or
1-800-244-4829 (Español). People who are deaf, hard of
hearing, or have a speech disability and who have access
to TTY/TDD equipment can call 1-800-733-4829. For
more information about EFTPS, go to
IRS.gov/Payments
or www.EFTPS.gov.
Mobile Device
To pay through your mobile device, download the IRS2Go
app.
Pay by Cash
Cash is an in-person payment option for individuals
provided through retail partners with a maximum of
$1,000 per day per transaction. To make a cash payment,
you must first be registered online at
www.officialpayments.com/fed, our official payment
provider.
Pay by Check or Money Order Using the
Estimated Tax Payment Voucher
Before submitting a payment through the mail using the
estimated tax payment voucher, please consider
alternative methods. One of our safe, quick, and easy
electronic payment options might be right for you.
If you choose to mail in your payment, 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
vouchers instead of a joint voucher.
To complete the voucher, do the following.
•
Print or type your name, address, and SSN in the space
provided on the estimated tax payment voucher. If you
have an IRS Individual Taxpayer Identification Number
(ITIN), enter it wherever your SSN is requested. If filing a
joint voucher, also enter your spouse's name and SSN.
List the names and SSNs in the same order on the joint
voucher as you will list them on your joint return.
•
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 2020 overpayment that
you choose to credit against your 2021 tax, but don’t
include the overpayment amount in this box.
•
Make your check or money order payable to “United
States Treasury.” Don’t send cash. To help process your
payment accurately, enter the amount on the right side of
the check like this: $ XXX.XX. Don’t use dashes or lines
(for example, don’t enter “$ XXX—” or “$ XXX
xx
/100”).
•
Enter “2021 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 don’t staple or attach, your payment with
the estimated tax payment voucher.
Notice to taxpayers presenting checks. When you
provide a check as payment, you authorize us either to
use information from your check to make a one-time
electronic fund transfer from your account or to process
the payment as a check transaction. When we use
information from your check to make an electronic fund
transfer, funds may be withdrawn from your account as
soon as the same day we receive your payment, and you
will not receive your check back from your financial
institution.
No checks of $100 million or more accepted. The
IRS can’t accept a single check (including a cashier’s
check) for amounts of $100,000,000 ($100 million) or
more. If you are sending $100 million or more by check,
you will need to spread the payment over 2 or more
checks with each check made out for an amount less than
$100 million. This limit doesn’t apply to other methods of
payment (such as electronic payments). Please consider
a method of payment other than check if the amount of the
payment is over $100 million.
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Where To File Your Estimated Tax Payment Voucher if Paying by Check or Money Order
Mail your estimated tax payment voucher and check or money order to the address
shown below for the place where you live. Do not mail your tax return to this address or
send an estimated tax payment without a payment voucher. Also, do not mail your
estimated tax payments to the address shown in the Form 1040 and 1040-SR
instructions. If you need more payment vouchers, you can make a copy of one of your
unused vouchers.
A foreign country, American Samoa,
or Puerto Rico (or are excluding
income under Internal Revenue Code
933), or use an APO or FPO address,
or file Form 2555 or 4563, or are a
dual-status alien or nonpermanent
resident of Guam or the U.S. Virgin
Islands
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
Caution: For proper delivery of your estimated tax payment to a P.O. box, you must
include the box number in the address. Also, note that only the U.S. Postal Service can
deliver to P.O. boxes. Therefore, you cannot use a private delivery service to make
estimated tax payments required to be sent to a P.O. box.
Guam:
Bona fide residents*
Department of
Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
IF you live in . . . THEN send it to “Internal Revenue
Service” at . . .
U.S. Virgin Islands:
Bona fide residents*
Virgin Islands Bureau
of Internal Revenue
6115 Estate Smith Bay
Suite 225
St. Thomas, VI 00802
Alabama, Florida, Georgia, Louisiana,
Mississippi, North Carolina, South
Carolina, Tennessee, Texas
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
Arkansas, Connecticut, Delaware,
District of Columbia, Illinois, Indiana,
Iowa, Kentucky, Maine, Maryland,
Massachusetts, Minnesota, Missouri,
New Hampshire, New Jersey, New
York, Oklahoma, Pennsylvania,
Rhode Island, Vermont, Virginia, West
Virginia, Wisconsin
Internal Revenue Service
P.O. Box 931100
Louisville, KY 40293-1100
Alaska, Arizona, California, Colorado,
Hawaii, Idaho, Kansas, Michigan,
Montana, Nebraska, Nevada, New
Mexico, Ohio, Oregon, North Dakota,
South Dakota, Utah, Washington,
Wyoming
Internal Revenue Service
P.O. Box 802502
Cincinnati, OH 45280-2502
*Bona fide residents must prepare separate vouchers for estimated income tax and self-employment tax payments. Send the income tax vouchers to the address for
bona fide residents and the self-employment tax vouchers to the address for non-bona fide residents.
Instructions for the 2021 Estimated
Tax Worksheet
Line 1. Adjusted gross income. When figuring the
adjusted gross income you expect in 2021, be sure to
consider the items listed under
What’s New, earlier. For
more details on figuring your AGI, 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 self-employment tax. Use the 2021
Self-Employment Tax and Deduction Worksheet for Lines
1 and 9 of the Estimated Tax Worksheet to figure the
amount to subtract when figuring your expected AGI. This
worksheet also will give you the amount to enter on line 9
of your estimated tax worksheet.
Line 7. Credits. See the 2020 Form 1040 or 1040-SR,
line 19 and Schedule 3 (Form 1040), lines 1 through 6,
and the related instructions for the types of credits
allowed.
Line 9. Self-employment tax. If you and your spouse
make joint estimated tax payments and both of you have
self-employment income, figure the self-employment tax
for each of you separately. Enter the total on line 9. When
estimating your 2021 net earnings from self-employment,
be sure to use only 92.35% (0.9235) of your total net profit
from self-employment.
Line 10. Other taxes. Use the instructions for the 2020
Form 1040 and 1040-SR to determine if you expect to
owe, for 2021, any of the taxes that would have been
entered on your 2020 Schedule 2 (Form 1040), line 6, 7a,
7b, and 8 (including, if applicable, Additional Medicare
Tax and/or Net Investment Income Tax). On line 10, enter
the total of those taxes, subject to the following two
exceptions.
Exception 1. Include household employment taxes
from Schedule 2 (Form 1040), line 7a, 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 didn’t include household
employment taxes when figuring your estimated tax.
If you meet either of the above, include the total of your
household employment taxes on line 10.
Exception 2. Of the amounts for other taxes that may
be entered on Schedule 2 (Form 1040), line 8, don’t
include on line 10: recapture of a federal mortgage
subsidy, uncollected social security and Medicare tax or
RRTA tax on tips or group-term life insurance, excise tax
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on excess 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 aren’t required to be paid until
the due date of your income tax return (not including
extensions).
Additional Medicare Tax. For information about the
Additional Medicare Tax, see the Instructions for Form
8959.
Net Investment Income Tax (NIIT). For information
about the Net Investment Income Tax, see the
Instructions for Form 8960.
Repayment of first-time homebuyer credit. You
must repay the first-time homebuyer credit if you bought
the home in 2008.
For details about repaying the first-time homebuyer
credit, see the Instructions for Form 5405.
Line 12b. Prior year's tax. Enter the 2020 tax you figure
according to the instructions in Figuring your 2020 tax
unless you meet one of the following exceptions.
•
If the AGI shown on your 2020 return is more than
$150,000 ($75,000 if married filing separately for 2021),
enter 110% of your 2020 tax as figured next.
Note. This doesn’t apply to farmers or fishermen.
•
If you will file a joint return for 2021 but you didn’t file a
joint return for 2020, add the tax shown on your 2020
return to the tax shown on your spouse's 2020 return and
enter the total on line 12b.
•
If you filed a joint return for 2020 but you will not file a
joint return for 2021, first figure the tax both you and your
spouse would have paid had you filed separate returns for
2020 using the same filing status as for 2021. Then
multiply the tax on the joint return by a fraction the
numerator being the tax you would have paid had you
filed a separate return over the total tax you and your
spouse would have paid had you filed separate returns.
Enter this amount on line 12b.
•
If you didn’t file a return for 2020 or your 2020 tax year
was less than 12 full months, don’t complete line 12b.
Instead, enter the amount from line 12a on line 12c.
Figuring your 2020 tax. Use the following instructions
to figure your 2020 tax.
The tax shown on your 2020 Form 1040 or 1040-SR is
the amount on Form 1040 or 1040-SR, line 24 reduced
by:
1. Unreported social security and Medicare tax or
RRTA tax from Schedule 2 (Form 1040), line 5;
2. Any tax included on Schedule 2 (Form 1040), line 6,
on excess contributions to an IRA, Archer MSA, Coverdell
education savings account, health savings account, ABLE
account, or on excess accumulations in qualified
retirement plans;
3. Amounts on Schedule 2 (Form 1040), line 8, as
listed under
Exception 2, earlier; and
4. Any refundable credit amounts on Form 1040 or
1040-SR, lines 27, 28, 29, or 30, and Schedule 3 (Form
1040), lines 8, 11, 12b, and 12c.
2021 Self-Employment Tax and Deduction Worksheet for
Lines 1 and 9 of the Estimated Tax Worksheet
Keep for Your Records
1a. Enter your expected income and profits subject to self-employment tax* ............
1a.
b. If you will have farm income and also receive social security retirement or disability
benefits, enter your expected Conservation Reserve Program payments that will be
included on Schedule F (Form 1040) or listed on Schedule K-1 (Form 1065) ......... b.
2. Subtract line 1b from line 1a .............................................
2.
3. Multiply line 2 by 92.35% (0.9235) ........................................
3.
4. Multiply line 3 by 2.9% (0.029) ...............................................................
4.
5. Social security tax maximum income ......................................
5.
$142,800
6. Enter your expected wages (if subject to social security tax or the 6.2% portion of
tier 1 railroad retirement tax) ............................................. 6.
7. Subtract line 6 from line 5 ...............................................
7.
Note. If line 7 is zero or less, enter -0- on line 9 and skip to line 10.
8. Enter the smaller of line 3 or line 7 ........................................
8.
9. Multiply line 8 by 12.4% (0.124) ..............................................................
9.
10. Add lines 4 and 9. Enter the result here and on line 9 of your 2021 Estimated Tax Worksheet ................. 10.
11. Multiply line 10 by 50% (0.50). This is your expected deduction for self-employment tax on
Schedule 1 (Form 1040), line 14. Subtract this amount when figuring your expected AGI on
line 1 of your 2021 Estimated Tax Worksheet ................................ 11.
* Your net profit from self-employment is found on Schedule C (Form 1040), line 31; Schedule F (Form 1040), line 34; and Schedule K-1 (Form 1065), box 14, code
A.
-6-
Form 1040-ES (2021)
Page 7 of 6 Fileid: … ms/F1040ES/2021/A/XML/Cycle02/source 10:20 - 2-Feb-2021
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2021 Tax Rate Schedules
Caution. Don’t use these Tax Rate Schedules to figure your 2020 taxes. Use only to figure your 2021 estimated taxes.
Schedule X—Use if your 2021 filing status is
Single
Schedule Z—Use if your 2021 filing status is
Head of household
If line 3
is: The tax is:
If line 3
is: The tax is:
Over—
But not
over—
of the
amount
over— Over—
But not
over—
of the
amount
over—
$0 $9,950 ----------- + 10% $0 $0 $14,200 ----------- + 10% $0
9,950 40,525 $995.00 + 12% 9,950 14,200 54,200 $1,420.00 + 12% 14,200
40,525 86,375 4,664.00 + 22% 40,525 54,200 86,350 6,220.00 + 22% 54,200
86,375 164,925 14,751.00 + 24% 86,375 86,350 164,900 13,293.00 + 24% 86,350
164,925 209,425 33,603.00 + 32% 164,925 164,900 209,400 32,145.00 + 32% 164,900
209,425 523,600 47,843.00 + 35% 209,425 209,400 523,600 46,385.00 + 35% 209,400
523,600 ----------- 157,804.25 + 37% 523, 600 523,600 ----------- 156,355.00 + 37% 523,600
Schedule Y-1— Use if your 2021 filing status is
Married filing jointly or Qualifying widow(er)
Schedule Y-2—Use if your 2021 filing status is
Married filing separately
If line 3
is:
The tax is: If line 3
is:
The tax is:
Over—
But not
over—
of the
amount
over— Over—
But not
over—
of the
amount
over—
$0 $19,900 ----------- + 10% $0 $0 $9,950 --------- + 10% $0
19,900 81,050 $1,990.00 + 12% 19,900 9,950 40,525 $995.00 + 12% 9,950
81,050 172,750 9,328.00 + 22% 81,050 40,525 86,375 4,664.00 + 22% 40,525
172,750 329,850 29,502.00 + 24% 172,750 86,375 164,925 14,751.00 + 24% 86,375
329,850 418,850 67,206.00 + 32% 329,850 164,925 209,425 33,603.00 + 32% 164,925
418,850 628,300 95,686.00 + 35% 418,850 209,425 314,150 47,843.00 + 35% 209,425
628,300 --------- 168,993.50 + 37% 628,300 314,150 ----------- 84,496.75 + 37% 314,150
Form 1040-ES (2021)
-7-
2021 Estimated Tax Worksheet
Keep for Your Records
1 Adjusted gross income you expect in 2021 (see instructions) . . . . . . . . . . . . . . 1
2a Deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
• If you plan to itemize deductions, enter the estimated total of your itemized deductions.
• If you don’t plan to itemize deductions, enter your standard deduction.
}
b If you can take the qualified business income deduction, enter the estimated amount of the deduction 2b
c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . .
▶
2c
3 Subtract line 2c from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . 3
4
Tax. Figure your tax on the amount on line 3 by using the 2021 Tax Rate Schedules.
Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign
earned income or housing, see Worksheets 2-5 and 2-6 in Pub. 505 to figure the tax . . . . . . .
4
5 Alternative minimum tax from Form 6251 . . . . . . . . . . . . . . . . . . . . 5
6
Add lines 4 and 5. Add to this amount any other taxes you expect to include in the total on Form 1040,
line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7 Credits (see instructions). Do not include any income tax withholding on this line . . . . . . . 7
8 Subtract line 7 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 8
9 Self-employment tax (see instructions) . . . . . . . . . . . . . . . . . . . . . 9
10 Other taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 10
11a Add lines 8 through 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11a
b
Earned income credit, additional child tax credit, fuel tax credit, net premium tax credit, refundable
American opportunity credit, and refundable credit from Form 8885* . . . . . . . . . . .
11b
c Total 2021 estimated tax. Subtract line 11b from line 11a. If zero or less, enter -0- . . . . .
▶
11c
12a Multiply line 11c by 90% (66
2
/3% for farmers and fishermen) . . . . . . 12a
b Required annual payment based on prior year’s tax (see instructions) . . . 12b
c Required annual payment to avoid a penalty. Enter the smaller of line 12a or 12b . . . . .
▶
12c
Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments)
at least the amount on line 12c, you may owe a penalty for not paying enough estimated tax. To avoid
a penalty, make sure your estimate on line 11c 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 11c. For details, see chapter 2 of Pub. 505.
13 Income tax withheld and estimated to be withheld during 2021 (including income tax withholding on
pensions, annuities, certain deferred income, etc.) . . . . . . . . . . . . . . . . .
13
14a Subtract line 13 from line 12c . . . . . . . . . . . . . . . . 14a
Is the result zero or less?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 14b.
b Subtract line 13 from line 11c . . . . . . . . . . . . . . . .
14b
Is the result less than $1,000?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 15 to figure your required payment.
15
If the first payment you are required to make is due April 15, 2021, enter ¼ of line 14a (minus any
2020 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 . . . . . . . . . . . . . . . .
15
*
If applicable.
Form 1040-ES (2021)
-8-
Record of Estimated Tax Payments (Farmers, fishermen, and fiscal
year taxpayers, see Payment Due Dates.)
Keep for Your Records
Payment
number
Payment
due
date
(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)
(e) 2020
overpayment
credit applied
(f) Total amount
paid and credited
(add (d) and (e))
1
4/15/2021
2
6/15/2021
3
9/15/2021
4
1/18/2022**
Total . . . . . . . . . . . . . . . . . . . . . . .
▶
** You do not have to make this payment if you file your 2021 tax return by January 31, 2022, and pay the entire balance due with your return.
Privacy Act and Paperwork Reduction Act Notice. We ask for this
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 this
information is Internal Revenue Code section 6654, which requires that
you pay your taxes in a specified manner to avoid being penalized.
Additionally, sections 6001, 6011, and 6012(a) and their regulations
require you to file a return or statement for any tax for which you are
liable; section 6109 requires you to provide your identifying number.
Failure to provide this information, or providing false or fraudulent
information, may subject you to penalties.
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 for civil
and criminal litigation 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.
Tear off here
Form
1040-ES
Department of the Treasury
Internal Revenue Service
2021 Estimated Tax
Payment
Voucher
4
OMB No. 1545-0074
File only if you are making a payment of estimated tax by check or money order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your
social security number and “2021 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.
Calendar year—Due Jan. 18, 2022
Amount of estimated tax you are paying
by check or
money order.
Dollars
Cents
Pay online at
www.irs.gov/
etpay
Simple.
Fast.
Secure.
Print or type
Your first name and middle initial Your last name Your social security number
If joint payment, complete for spouse
Spouse’s first name and middle initial Spouse’s last name
Spouse’s social security number
Address (number, street, and apt. no.)
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code
Foreign country name Foreign province/county
Foreign postal code
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Form 1040-ES (2021)
-9-
THIS PAGE INTENTIONALLY LEFT BLANK
-10-
Form
1040-ES
Department of the Treasury
Internal Revenue Service
2021 Estimated Tax
Payment
Voucher
3
OMB No. 1545-0074
File only if you are making a payment of estimated tax by check or money order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your
social security number and “2021 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.
Calendar year—Due Sept. 15, 2021
Amount of estimated tax you are paying
by check or
money order.
Dollars
Cents
Pay online at
www.irs.gov/
etpay
Simple.
Fast.
Secure.
Print or type
Your first name and middle initial Your last name Your social security number
If joint payment, complete for spouse
Spouse’s first name and middle initial Spouse’s last name
Spouse’s social security number
Address (number, street, and apt. no.)
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code
Foreign country name Foreign province/county
Foreign postal code
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Tear off here
Form
1040-ES
Department of the Treasury
Internal Revenue Service
2021 Estimated Tax
Payment
Voucher
2
OMB No. 1545-0074
File only if you are making a payment of estimated tax by check or money order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your
social security number and “2021 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.
Calendar year—Due June 15, 2021
Amount of estimated tax you are paying
by check or
money order.
Dollars
Cents
Pay online at
www.irs.gov/
etpay
Simple.
Fast.
Secure.
Print or type
Your first name and middle initial Your last name Your social security number
If joint payment, complete for spouse
Spouse’s first name and middle initial Spouse’s last name
Spouse’s social security number
Address (number, street, and apt. no.)
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code
Foreign country name Foreign province/county
Foreign postal code
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Tear off here
Form
1040-ES
Department of the Treasury
Internal Revenue Service
2021 Estimated Tax
Payment
Voucher
1
OMB No. 1545-0074
File only if you are making a payment of estimated tax by check or money order. Mail this
voucher with your check or money order payable to “United States Treasury.” Write your
social security number and “2021 Form 1040-ES” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.
Calendar year—Due April 15, 2021
Amount of estimated tax you are paying
by check or
money order.
Dollars
Cents
Pay online at
www.irs.gov/
etpay
Simple.
Fast.
Secure.
Print or type
Your first name and middle initial Your last name Your social security number
If joint payment, complete for spouse
Spouse’s first name and middle initial Spouse’s last name
Spouse’s social security number
Address (number, street, and apt. no.)
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code
Foreign country name Foreign province/county
Foreign postal code
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Form 1040-ES (2021)
-11-
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