Form 1040-ES, Estimated Tax for Individuals
Use this package to figure and pay your estimated tax.
Estimated 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.
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Other Items You May Find Useful
Publication 505, Tax Withholding and Estimated Tax
Comment on Publication 1040-ES
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