[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-308496-105":53,"doc-detail-308496-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-1040-es-estimated-tax-for-individuals-2024","Form 1040-ES - Estimated Tax for Individuals - 2024","","Form 1040-ES helps individuals figure and pay estimated federal income tax for 2024 when income is not subject to withholding. It explains who must make estimated payments, the general dollar thresholds and percentage tests, and key exceptions. Special rules apply to farmers, fishermen, certain household employers, and higher-income taxpayers. The package also covers using forms W-4, W-4P, W-4V, and W-4R to adjust withholding, updating addresses, and using referenced publications for additional guidance.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-1040-es-estimated-tax-for-individuals-2024/308496/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-1040-es-estimated-tax-for-individuals-2024/308496.png","ImageObject",442,249,{"name":88,"@type":89},"Finn","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-26","2026-09-20",true,{"@type":98,"interactionType":99,"userInteractionCount":25},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who is required to make estimated tax payments using Form 1040-ES for 2024?","Question",{"text":108,"@type":109},"U.S. citizens and resident aliens, certain residents of U.S. territories, and nonresident aliens may need estimated payments. The requirement depends on expected tax owed and expected withholding and refundable credits.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the general conditions to pay estimated tax for 2024?",{"text":113,"@type":109},"Estimated tax is generally required if you expect to owe at least $1,000 after subtracting withholding and refundable credits, and if your withholding and refundable credits are less than the applicable percentage tests comparing to 2024 or 2023 tax.",{"name":115,"@type":106,"acceptedAnswer":116},"How can you avoid paying estimated tax on other income?",{"text":117,"@type":109},"If you also receive salaries and wages, you may ask your employer to withhold more tax by filing a new Form W-4. 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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.  \nPreprinted vouchers. If you made estimated tax payments for 2023, this package may contain vouchers that are preprinted with your name, address, and SSN.  \nTIP  \nIf your name or SSN isn't correct, make the necessary changes on the vouchers. Cross out the name and SSN ofa deceased or divorced  \nspouse.  \nChange of address. If your address has changed, file Form 8822, to update your record.  \nFuture 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](go to IRS.gov/Form1040ES)[ ](go to IRS.gov/Form1040ES)[IRS.gov/Form1040ES](go to IRS.gov/Form1040ES).  \nWho Must Make Estimated Tax Payments  \nThe estimated tax rules apply to:  \n• U.S. citizens and resident aliens;  \n• Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands, and American Samoa; and  \n• Nonresident aliens (use Form 1040-ES (NR)) .  \nGeneral Rule  \nIn most cases, you must pay estimated tax for 2024 if both of the following apply.  \n1. You expect to owe at least $1,000 in tax for 2024, after subtracting your withholding and refundable credits.  \n2. You expect your withholding and refundable credits to be less than the smaller of:  \na. 90% of the tax to be shown on your 2024 tax return, or  \nb. 100% of the tax shown on your 2023 tax return. Your 2023 tax return must cover all 12 months.  \nNote. These percentages may be different if you are a farmer, fisherman, or higher income taxpayer. See Special Rules, later.  \nException. You don’t have to pay estimated tax for 2024 if you were a U.S. citizen or resident alien for all of 2023  \nand you had no tax liability for the full 12-month 2023 tax year. You had no tax liability for 2023 if your total tax was zero or you didn’t have to file an income tax return.  \nSpecial Rules  \nThere are special rules for farmers, fishermen, certain household employers, and certain higher income taxpayers.  \nFarmers and fishermen. If at least two-thirds of your gross income for 2023 or 2024 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule.  \nHousehold employers. When estimating the tax on your 2024 tax return, include your household employment taxes if either of the following applies.  \n• You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income.  \n• 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 2023 was more than $150,000 ($75,000 if your filing status for 2024 is married filing separately), substitute 110% for 100% in (2b) under General Rule, earlier. This rule doesn’t apply to farmers or fishermen.  \nIncrease Your Withholding  \nIf 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.  \nGenerally, if you receive a pension or annuity you can use Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments, to start or change your withholding from these payments.  \nYou can also choose to have federal income tax w","cbCaia8JmSPELB5u","https://ap.wps.com/l/cbCaia8JmSPELB5u","pdf",305018,"English","# Purpose of This Package\n## Who Must Make Estimated Tax Payments\n## General Rule\n## Exception\n## Special Rules\n## Increase Your Withholding\n## Additional Information You May Need\n## What's New","[{\"question\":\"Who is required to make estimated tax payments using Form 1040-ES for 2024?\",\"answer\":\"U.S. citizens and resident aliens, certain residents of U.S. territories, and nonresident aliens may need estimated payments. The requirement depends on expected tax owed and expected withholding and refundable credits.\"},{\"question\":\"What are the general conditions to pay estimated tax for 2024?\",\"answer\":\"Estimated tax is generally required if you expect to owe at least $1,000 after subtracting withholding and refundable credits, and if your withholding and refundable credits are less than the applicable percentage tests comparing to 2024 or 2023 tax.\"},{\"question\":\"How can you avoid paying estimated tax on other income?\",\"answer\":\"If you also receive salaries and wages, you may ask your employer to withhold more tax by filing a new Form W-4. For pensions or annuities, you can use Form W-4P, and for other situations there are Form W-4V or W-4R options.\"}]","Form 1040-ES - Estimated Tax for Individuals - 2024 | PDF",1789869233]