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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 instructions. If you need
more payment vouchers, you can make a copy of one of your unused vouchers.
Alabama, Georgia, Kentucky, New
Jersey, North Carolina, South
Carolina, Tennessee, Virginia
Internal Revenue Service
P.O. Box 931100
Louisville, KY 40293-1100
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.
Connecticut, Delaware, District of
Columbia, Maine, Maryland,
Massachusetts, Missouri, New
Hampshire, New York, Pennsylvania,
Rhode Island, Vermont, West Virginia
Internal Revenue Service
P.O. Box 37007
Hartford, CT 06176-7007
IF you live in . . .
THEN send it to “Internal Revenue
Service” at . . .
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,
2555-EZ, 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 1300
Charlotte, NC 28201-1300
USA
Florida, Louisiana, Mississippi, Texas Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
Guam:
Bona fide residents*
Department of
Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
Alaska, Arizona, California, Colorado,
Hawaii, Idaho, Nevada, New Mexico,
Oregon, Utah, Washington, Wyoming
Internal Revenue Service
P.O. Box 510000
San Francisco, CA 94151-5100
U.S. Virgin Islands:
Bona fide residents*
Virgin Islands Bureau
of Internal Revenue
6115 Estate Smith Bay
Suite 225
St. Thomas, VI 00802
Arkansas, Illinois, Indiana, Iowa,
Kansas, Michigan, Minnesota,
Montana, Nebraska, North Dakota,
Ohio, Oklahoma, South Dakota,
Wisconsin
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 2019 Estimated
Tax Worksheet
Line 1. Adjusted gross income. When figuring the
adjusted gross income you expect in 2019, 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 2019
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 2018 Form 1040, line 12a and
Schedule 3 (Form 1040), lines 48 through 51, 53, and 54,
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 2019 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 2018
Form 1040 to determine if you expect to owe, for 2019,
any of the taxes that would have been entered on your
2018 Schedule 4 (Form 1040), lines 59 (additional tax on
distributions only), 60a, 60b, and 62 (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 4 (Form 1040), line 60a, 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 4 (Form 1040), line 62, 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
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
Form 1040-ES (2019)
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