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It outlines when estimated taxes may be required if withheld amounts are insufficient, and describes potential penalties for underpayment even when a refund is due. 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It applies to income such as self-employment earnings, interest, dividends, and other items listed in the guide.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How do I pay estimated tax if I file as an individual or sole proprietor?",{"text":117,"@type":113},"Use Form 1040-ES, Estimated Tax for Individuals, to figure and pay your estimated tax. The document also points to Publication 505 for additional filing information.",{"name":119,"@type":110,"acceptedAnswer":120},"What happens if I underpay estimated tax?",{"text":121,"@type":113},"If you did not pay enough tax through withholding or estimated tax payments, you may be charged a penalty for underpayment. The guide describes common thresholds and safe approaches based on owed amounts and prior-year or current-year tax percentages.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},394827,1791151890,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":39,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":24,"preview_page_count":4},3985747882900,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","What is an enrolled agent?  \nEnrolled agents (EAs) are America’s tax experts. EAs are the only federally-licensed tax practitioners who specialize in taxation and also have unlimited rights to represent taxpayers before the Internal Revenue Service.  \nWhat are the differences between enrolled agents and other tax preparers?  \nAn enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a stringent and comprehensive examination covering both individual and business tax returns, or through experience as a former IRS employee.  \nEnrolled agent status is the highest credential the IRS awards.  \nIndividuals who obtain this elite status must adhere to ethical standards and enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.  \nHow can an enrolled agent help me?  \nEnrolled agents advise, represent and prepare tax returns of individuals, partnerships, corporations, estates, trusts and any other entity with tax reporting requirements. EAs prepare millions of tax returns each year and their expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS.  \nSome enrolled agents work only during tax season or by appointment only, while other enrolled agents have year round practices. In addition to tax preparation and tax representation, many enrolled agents offer other business services which may include:  \n• Bookkeeping  \n• Financial planning or budgeting  \n• Payroll services  \n• Financial statement preparation  \n1120 Connecticut Ave, NW, Suite 460 Washington, DC 20036-3953 Toll free: 855-880-NAEA (6232) 202-822-NAEA (6232) 202-822-6270-Fax [info@naea.org](info@naea.org)  \nEstimated Tax  \nMary Sunderland  \nMBA|CFA|CFP®| EA Enrolled Agent  \nLicensed to Represent Taxpayers before the Internal Revenue Service  \nChatham, NJ 201.919.8262 [mary.sunderlandtax@comcast.net](mary.sunderlandtax@comcast.net)[ ](mary.sunderlandtax@comcast.net)[www.sunderlandtax.net](www.sunderlandtax.net)  \nEstimated Tax  \nEstimated tax is the method used to pay tax on income that is not subject to withholding. This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes and awards. You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough.  \nEstimated tax is used to pay income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. If you do not pay enough through withholding or estimated tax payments, you may be charged a penalty. If you do not pay enough by the due date of each payment period you may be charged a penalty even if you are due a refund when you file your tax return.  \nHow to Pay Estimated Tax  \nIf you are filing as a sole proprietor, partner, S corporation shareholder and/ora self-employed individual, you should use Form 1040-ES, Estimated Tax for Individuals (PDF), to figure and pay your estimated tax. For additional information on filing for a sole proprietor, partners, and/or S corporation shareholder, refer to Publication 505, Tax Withholding and Estimated Tax.  \nIf you are filing as a corporation you should use Form 1120-W, Estimated Tax  \nfor Corporations (PDF), to figure the estimated tax. You must deposit the payments. For additional information on filing for a corporation, refer to Publication 542, Corporations.  \nWho Must Pay Estimated Tax  \nIf you are filing as a sole proprietor, partner, S corporation shareholder, and/ora self-employed individual, you generally have to make estimated tax payments if you expect to owe tax of $1,000 or more when you file your return.  \nIf you are filing as a corporation you gene","cbCailZdhAV4HuiE","https://ap.wps.com/l/cbCailZdhAV4HuiE","pdf",298141,"English","# Estimated Taxes\n## What Estimated Tax Covers\n## How to Pay Estimated Tax\n## Who Must Pay Estimated Tax\n## When to Pay Estimated Taxes\n## Underpayment of Estimated Tax","[{\"question\":\"What is the purpose of estimated tax?\",\"answer\":\"Estimated tax is the method used to pay tax on income that is not subject to withholding. It applies to income such as self-employment earnings, interest, dividends, and other items listed in the guide.\"},{\"question\":\"How do I pay estimated tax if I file as an individual or sole proprietor?\",\"answer\":\"Use Form 1040-ES, Estimated Tax for Individuals, to figure and pay your estimated tax. The document also points to Publication 505 for additional filing information.\"},{\"question\":\"What happens if I underpay estimated tax?\",\"answer\":\"If you did not pay enough tax through withholding or estimated tax payments, you may be charged a penalty for underpayment. The guide describes common thresholds and safe approaches based on owed amounts and prior-year or current-year tax percentages.\"}]","Estimated Taxes - How to Pay and Who Must Pay | PDF",1790412734]