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IRS 1040-ES Form

Occasionally, a taxpayer will need to make estimated tax payments throughout the year. This happens when an income has not been subject to any tax withholdings (i.e. self employment incomes, consulting or contract work). At such a time, that the taxpayer expects to owe at least $1,000 and all of their withholdings and deductions equate to less than 90 percent of all their taxes, an IRS Form 1040-ES will be used.

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