Fillable Form 1040-Es - Estimated Tax For Individuals

Payment Due Dates

Be sure to report the change to your local Social

Security Administration office before filing your 2014 tax

You can pay all of your estimated tax by April 15, 2014, or

return. This prevents delays in processing your return and

in four equal amounts by the dates shown below.

issuing refunds. It also safeguards your future social

security benefits. For more details, call the Social Security

1st payment

April 15, 2014

. . . . . . . . . . . . . . . . .

Administration at 1-800-772-1213 (TTY/TDD

2nd payment

June 16, 2014

. . . . . . . . . . . . . . . .

1-800-325-0778).

3rd payment

Sept. 15, 2014

. . . . . . . . . . . . . . . . .

How To Amend Estimated Tax

4th payment

Jan. 15, 2015*

. . . . . . . . . . . . . . . . .

Payments

* You do not have to make the payment due January 15,

2015, if you file your 2014 tax return by February 2, 2015,

To change or amend your estimated tax payments,

and pay the entire balance due with your return.

refigure your total estimated tax payments due (see the

2014 Estimated Tax Worksheet). Then, to figure the

If you mail your payment and it is postmarked by the

payment due for each remaining payment period, see

due date, the date of the U.S. postmark is considered the

Amended estimated tax in chapter 2 of Pub. 505. If an

date of payment. If your payments are late or you did not

estimated tax payment for a previous period is less than

pay enough, you may be charged a penalty for

one-fourth of your amended estimated tax, you may owe a

underpaying your tax. See When a Penalty Is Applied,

penalty when you file your return.

later.

When a Penalty Is Applied

You can make more than four estimated tax

payments. To do so, make a copy of one of your

TIP

In some cases, you may owe a penalty when you file your

unused estimated tax payment vouchers, fill it in,

return. The penalty is imposed on each underpayment for

and mail it with your payment. If you make more than four

the number of days it remains unpaid. A penalty may be

payments, to avoid a penalty, make sure the total of the

applied if you did not pay enough estimated tax for the

amounts you pay during a payment period is at least as

year or you did not make the payments on time or in the

much as the amount required to be paid by the due date

required amount. A penalty may apply even if you have an

for that period. For other payment methods, see How To

overpayment on your tax return.

Pay Estimated Tax, later.

The penalty may be waived under certain conditions.

No income subject to estimated tax during first pay-

See chapter 4 of Pub. 505 for details.

ment period. If, after March 31, 2014, you have a large

How To Pay Estimated Tax

change in income, deductions, additional taxes, or credits

that requires you to start making estimated tax payments,

Pay Online

you should figure the amount of your estimated tax

payments by using the annualized income installment

Paying online is convenient and secure and helps make

method, explained in chapter 2 of Pub. 505. If you use the

sure we get your payments on time. You can pay using

annualized income installment method, file Form 2210,

either of the following electronic payment methods.

Underpayment of Estimated Tax by Individuals, Estates,

Direct transfer from your bank account.

and Trusts, including Schedule AI, with your 2014 tax

Credit or debit card.

return even if no penalty is owed.

To pay your taxes online or for more information, go to

Farmers and fishermen. If at least two-thirds of your

gross income for 2013 or 2014 is from farming or fishing,

Pay by Phone

you can do one of the following.

Pay all of your estimated tax by January 15, 2015.

Paying by phone is another safe and secure method of

File your 2014 Form 1040 by March 2, 2015, and pay

paying electronically. Use one of the following methods.

the total tax due. In this case, 2014 estimated tax

Direct transfer from your bank account.

payments are not required to avoid a penalty.

Credit or debit card.

Fiscal year taxpayers. You are on a fiscal year if your

To pay by direct transfer from your bank account, call

12-month tax period ends on any day except December

EFTPS Customer Service at 1-800-555-4477 (English) or

31. Due dates for fiscal year taxpayers are the 15th day of

1-800-244-4829 (Espanol). People who are deaf, hard of

the 4th, 6th, and 9th months of your current fiscal year and

hearing, or have a speech disability and who have access

the 1st month of the following fiscal year. If any payment

to TTY/TDD equipment can call 1-800-733-4829.

date falls on a Saturday, Sunday, or legal holiday, use the

To pay using a credit or debit card, you can call one of

next business day.

the following service providers. There is a convenience

Name Change

fee charged by these providers that varies by provider,

card type, and payment amount.

If you changed your name because of marriage, divorce,

etc., and you made estimated tax payments using your

WorldPay

former name, attach a statement to the front of your 2014

1-888-9-PAY-TAX

(1-888-972-9829)

paper tax return. On the statement, show all of the

estimated tax payments you (and your spouse, if filing

jointly) made for 2014 and the name(s) and SSN(s) under

which you made the payments.

-3-

Form 1040-ES (2014)

Form 1040-Es - Estimated Tax For Individuals - 2014 Page 3

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