Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Payments

Estimated Tax Payments

Where do I get this information?

On the intake and interview sheet, determine if there is income from sources such as self-employment or investment income for which taxes may not have been withheld. When interviewing the taxpayer ask, "Did you pay estimated taxes to the IRS this year?" If the answer is "Yes," ask to see the taxpayer's record of payments, such as Form 1040-ES, Estimated Tax for Individuals. Also, review the taxpayer's response to this question on the intake and interview sheet.

If taxpayers need more information about estimated taxes, refer them to Form 1040-ES, which includes instructions and a worksheet for computing the amount of estimated taxes.

Tip

If a taxpayer paid substantially more or less than required in estimated tax, recommend recalculating the amount. To adjust the estimated tax payments, the taxpayer can follow the instructions on Form 1040-ES. Forms can be downloaded from www.irs.gov or can be obtained by calling toll-free, 1-800-829-3676.

Form 1040-ES.