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Step 1
List the total estimated tax due on Line 1 of the worksheet. Multiply Line 1 by: 50 percent if the next payment is due on June 15, 75 percent if due on September 15 or 100 percent when due on January 15. This amount goes on line 2 of the worksheet.
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Step 2
Calculate all of tax payments made for previous periods together and put this on Line 3 of the worksheet. Subtract this amount from Line 2 on the 1040-ES worksheet.
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Step 3
Input this amount on Line 4. This is the amount due for your next required payment. If the payment on Line 4 is your final payment (January 15), you stop on this step. See the Resources section for a link.
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Step 4
Add Lines 3 and 4 together and note the total on Line 5. Subtract that amount on Line 5 from your total estimated tax due (Line 1) and enter this amount on Line 6. This is the remaining tax due.
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Step 5
Figure out the amount of your next payment, which depends on the estimated tax due date. If the payment on Line 4 is due on June 15 you take half of the amount on Line 6. Enter that amount on your September 15 and January 15 payment vouchers and Line 7.
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Step 6
Fill in the payment on line 4, if it's due on September 15. Then enter the full amount of line 6 on the payment voucher for January 15 and on line 7 of the worksheet.







