[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302147-105":53,"doc-detail-302147-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","Form 1040-ES - Estimated Tax for Individuals","","Form 1040-ES provides guidance for figuring and paying 2020 estimated tax for individuals. It explains that estimated tax applies when income is not subject to withholding and covers cases such as self-employment, interest, dividends, rents, alimony, and certain other taxable income. The document outlines who must pay, the general rule using 1,000 and percentage thresholds, exceptions, and special rules for farmers and fishermen, household employers, and higher income taxpayers.",{"@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/302147/",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/302147.png","ImageObject",442,249,{"name":88,"@type":89},"Hazel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is Form 1040-ES used for in 2020?","Question",{"text":108,"@type":109},"Use Form 1040-ES to figure and pay estimated tax for 2020 when your income is not subject to withholding.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When do the estimated tax rules generally require payments for 2020?",{"text":113,"@type":109},"Generally, you must pay estimated tax if you expect to owe at least $1,000 after credits and your withholding and refundable credits are below the applicable 90% or 100% threshold.",{"name":115,"@type":106,"acceptedAnswer":116},"What special rule applies to farmers and fishermen?",{"text":117,"@type":109},"If at least two-thirds of your gross income is from farming or fishing, you can substitute 662/3% for 90% in the general rule calculation.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302147,1790246693,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":15,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":79},137441390410,"https://ap-avatar.wpscdn.com/avatar/2000252f4ab5702993?_k=1776741390130283984","2020  \nForm 1040-ES  \nEstimated Tax for Individuals  \nDepartment of the Treasury  \nInternal Revenue Service  \nPurpose of This Package  \nUse Form 1040-ES to figure and pay your estimated tax for 2020.  \nEstimated 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.  \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 2020 if both of the following apply.  \n1. You expect to owe at least $1,000 in tax for 2020, 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 2020 tax return, or  \nb. 100% of the tax shown on your 2019 tax return. Your 2019 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 2020 if you were a U.S. citizen or resident alien for all of 2019 and you had no tax liability for the full 12-month 2019 tax year. You had no tax liability for 2019 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 2019 or 2020 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule.  \nHousehold employers. When estimating the tax on your 2020 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 2019 was more than $150,000 ($75,000 if your filing status for 2020 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 Pension or Annuity Payments, to start or change your withholding from these payments.  \nYou also can choose to have federal income tax withheld from certain government payments. For details, see Form W-4V, Voluntary Withholding Request.  \nTIP  \nYou can use the Tax Withholding Estimator at [IRS.gov/W4App](IRS.gov/W4App to determine whether you need)[ to determine whether you need](IRS.gov/W4App to determine whether you need)[ ](IRS.gov/W4App to dete","cbCaiqRX9SjuFBeh","https://ap.wps.com/l/cbCaiqRX9SjuFBeh","pdf",263577,"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\":\"What is Form 1040-ES used for in 2020?\",\"answer\":\"Use Form 1040-ES to figure and pay estimated tax for 2020 when your income is not subject to withholding.\"},{\"question\":\"When do the estimated tax rules generally require payments for 2020?\",\"answer\":\"Generally, you must pay estimated tax if you expect to owe at least $1,000 after credits and your withholding and refundable credits are below the applicable 90% or 100% threshold.\"},{\"question\":\"What special rule applies to farmers and fishermen?\",\"answer\":\"If at least two-thirds of your gross income is from farming or fishing, you can substitute 662/3% for 90% in the general rule calculation.\"}]","Form 1040-ES - Estimated Tax for Individuals | PDF",1789789554]