[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-308494-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-308494-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","form-1040-esv-estimated-tax-for-individuals","Form 1040-ES/V - Estimated Tax for Individuals","","Estimated Tax for Individuals (Form 1040-ES/V) explains how to make estimated tax payments for the 2010 tax year when income is not subject to withholding, and how the payment vouchers relate to the balance due on the 2009 Form 1040. It covers who must pay, the general dollar and percentage thresholds, and key exceptions. It also outlines special rules for farmers, fishermen, household employers, and higher-income taxpayers, plus options to increase withholding to avoid penalties.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/form-1040-esv-estimated-tax-for-individuals/308494/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/form-1040-esv-estimated-tax-for-individuals/308494.png","ImageObject",442,249,{"name":42,"@type":43},"Patrick","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-22","2026-09-20",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",14,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is the purpose of the Form 1040-ES/V package?","Question",{"text":63,"@type":64},"It provides payment vouchers for making estimated tax payments for the 2010 tax year and for paying any balance due on a 2009 Form 1040, if applicable.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Who must make estimated tax payments for 2010 under the general rule?",{"text":68,"@type":64},"You generally must pay estimated tax for 2010 if you expect to owe at least $1,000 after credits and your withholding and refundable credits will be less than the required 90%/100% thresholds.",{"name":70,"@type":61,"acceptedAnswer":71},"What special rules can change the percentages used in calculating estimated tax?",{"text":72,"@type":64},"Farmers and fishermen may use 66 2/3% instead of 90%, household employer situations affect how household employment taxes are handled, and certain higher-income taxpayers may use 110% instead of 100%.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},308494,1789869224,{"code":4,"msg":82,"data":83},"success",[84,89,94,98,103,108,112,117,122],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":55,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":82,"data":127},{"doc_id":79,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":80,"read_time":30},549758146520,"https://ap-avatar.wpscdn.com/avatar/80002397d8c0411e94?_k=1775819394049821470","2010  \nForm 1040-ES/V (OCR)  \nEstimated Tax for Individuals  \nDepartment of the Treasury  \nInternal Revenue Service  \nPurpose of This Package  \nThis package contains two types of payment vouchers, one for making estimated tax payments for the 2010 tax year and another for paying the balance due on your 2009 Form 1040. Read the information below to see if you need to use any of the vouchers. If not, you can discard them.  \nEstimated tax is the method used to pay tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.) . In addition, if you do not 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 name or SSN. The estimated tax payment vouchers are preprinted with your name, address, and social security number (SSN) . If your name or SSN is not correct, make the necessary changes on the vouchers. Cross out the name and SSN of a deceased or divorced spouse.  \nChange of address. If your address has changed, file Form 8822, Change of Address, to update your record. Form 1040-V Included in This Package  \nWe have included Form 1040-V, Payment Voucher, and its instructions with your estimated tax payment vouchers. Use Form 1040-V when sending in a check or money order to pay any balance due shown on your 2009 Form 1040, line 75; Form 1040A, line 48; or Form 1040EZ, line 13. However, if you do not have a balance due on your 2009 tax return, discard the Form 1040-V in this package.  \n ! DoestinomattusedFoaxrmpaytV toPamaymentany 20s made10with CAUTION Form 1040-V will be credited only to your 2009 tax.  \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 2010 if both of the following apply.  \n1. You expect to owe at least $1,000 in tax for 2010, 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 2010 tax return, or  \nb. 100% of the tax shown on your 2009 tax return. Your 2009 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 below.  \nException. You do not have to pay estimated tax for 2010 if you were a U.S. citizen or resident alien for all of 2009 and you had no tax liability for the full 12-month 2009 tax year. You had no tax liability for 2009 if your total tax was zero or you did not 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 2009 or 2010 is from farming or fishing, substitute 662/3% for 90% in (2)(a) under General Rule, earlier.  \nHousehold employers. When estimating the tax on your 2010 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 did not include household employment taxes when figuring your estimated tax.  \nHigher income taxpayers. If your adjusted gross income (AGI) for 2009 was more than $150,000 ($75,000 if your filing status for 2010 is married filing separately), substitute 110% for 100% in (2)(b) under General Rule earlier. This rule does not apply to farmers or fishermen.  \nIncrease Your Withholding  \nIf you also receive salaries an","cbCaif1M3Rhni1vR","https://ap.wps.com/l/cbCaif1M3Rhni1vR","pdf",102853,8,"English","# Purpose of This Package\n# Who Must Make Estimated Tax Payments\n# General Rule\n# Exception\n# Special Rules\n## Farmers and fishermen\n## Household employers\n## Higher income taxpayers\n# Increase Your Withholding\n# Additional Information You May Need\n# What’s New","[{\"question\":\"What is the purpose of the Form 1040-ES/V package?\",\"answer\":\"It provides payment vouchers for making estimated tax payments for the 2010 tax year and for paying any balance due on a 2009 Form 1040, if applicable.\"},{\"question\":\"Who must make estimated tax payments for 2010 under the general rule?\",\"answer\":\"You generally must pay estimated tax for 2010 if you expect to owe at least $1,000 after credits and your withholding and refundable credits will be less than the required 90%/100% thresholds.\"},{\"question\":\"What special rules can change the percentages used in calculating estimated tax?\",\"answer\":\"Farmers and fishermen may use 66 2/3% instead of 90%, household employer situations affect how household employment taxes are handled, and certain higher-income taxpayers may use 110% instead of 100%.\"}]","Form 1040-ES/V - Estimated Tax for Individuals | PDF"]