US Internal Revenue Service: f1040es 05

8/14/2019 US Internal Revenue Service: f1040es 05

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Estimated Tax for IndividualsOMB No. 1545-00871040-ESForm

Department of the TreasuryInternal Revenue Service This package is primarily for first-time filers of estimated tax.

You cannot make jointestimated tax payments if youor your spouse is a nonresident

alien, you are separated undera decree of divorce or separate

maintenance, or you and your spouse havedifferent tax years.

Additional Information YouMay NeedMost of the information you will need canbe found in Pub. 505, Tax Withholding andEstimated Tax.

Other available information:

Pub. 553, Highlights of 2004 TaxChanges. Instructions for the 2004 Form 1040 or1040A.

Purpose of This PackageUse this package to figure and pay yourestimated tax. If you are not required tomake estimated tax payments for 2005,you can discard this package.

Estimated tax is the method used to paytax on income that is not subject towithholding (for example, earnings fromself-employment, interest, dividends, rents,alimony, etc.). In addition, if you do notelect voluntary withholding, you shouldmake estimated tax payments onunemployment compensation and thetaxable part of your social securitybenefits. See the 2004 instructions for yourtax return for details on income that istaxable.

Consider paying your estimated taxeselectronically. Paying electronically helpsto ensure timely receipt of your estimatedtax payment. You can pay electronicallyusing the following convenient, safe, andsecure electronic payment options.

Who Must Make EstimatedTax PaymentsIn most cases, you must make estimatedtax payments if you expect to owe at least$1,000 in tax for 2005 (after subtractingyour withholding and credits) and youexpect your withholding and credits to beless than the smaller of:

1. 90% of the tax shown on your 2005tax return, or

2. The tax shown on your 2004 taxreturn (110% of that amount if you are nota farmer or fisherman and the adjustedgross income shown on that return is morethan $150,000 or, if married filingseparately for 2005, more than $75,000).

Residents of Puerto Rico, the VirginIslands, Guam, the Commonwealth of theNorthern Mariana Islands, and AmericanSamoa, and Nonresident aliens (use Form 1040-ES(NR)).

Cat. No. 11340T

However, if you did not file a 2004 taxreturn or that return did not cover 12months, item (2) above does not apply.

For this purpose, include householdemployment taxes (before subtractingadvance EIC payments made to youremployee(s)) when figuring the tax shownon your tax return if either of the followingapplies.

You can also choose to have federalincome tax withheld from certaingovernment payments. For details, seeForm W-4V, Voluntary Withholding Request.

You will have federal income taxwithheld from wages, pensions, annuities,gambling winnings, or other income.

You would be required to makeestimated tax payments to avoid a penaltyeven if you did not include householdemployment taxes when figuring yourestimated tax.

For details on how to get forms andpublications, see page 7 of the instructionsfor Form 1040 or 1040A.

Exception. You do not have to payestimated tax if you were a U.S. citizen orresident alien for all of 2004 and you hadno tax liability for the full 12-month 2004tax year.

Whats New for 2005

If you have tax questions, call1-800-829-1040 for assistance. ForTTY/TDD help, call 1-800-829-4059.

Whats Hot at www.irs.gov.

If you also receive salaries and wages,you may be able to avoid having to make

estimated tax payments on your otherincome by asking your employer to takemore tax out of your earnings. To do this,file a new Form W-4, EmployeesWithholding Allowance Certificate, withyour employer.

The estimated tax rules apply to: U.S. citizens and residents,

Use your 2004 tax return as a guide in

figuring your 2005 estimated tax, but besure to consider the following changes. Formore information on these changes andother changes that may affect your 2005estimated tax, see Pub. 553.

The estimated tax worksheet on page 4will help you figure the correct amount topay. The estimated tax payment vouchers inthis package are for crediting your estimatedtax payments to your account correctly if you

are paying by check or money order. Use theRecord of Estimated Tax Payments on page6 to keep track of the payments you havemade and the number and amount of yourremaining payments.

Do not use any of the vouchers in thispackage to notify the IRS of a change ofaddress. If you have a new address, fileForm 8822, Change of Address. The IRSwill update your record and next year youwill receive new estimated tax paymentvouchers with your name, address, andsocial security number preprinted alongwith a copy of the instructions, andreturn envelopes.

If you do not want to receive the

vouchers and envelopes, simplybegin making your estimated taxpayments electronically.

2005

CAUTION

When you pay taxes electronically, thereis no check to write and no voucher to

mail. Payments can be made 24 hours aday, 7 days a week. You will receive aconfirmation number or electronicacknowledgement of the payment. Seepage 3 for details.

Electronic Federal Tax Payment System(EFTPS).

Credit card.

Electronic funds withdrawal.

DependentNew rules.A dependent iseither a qualifying child or a qualifyingrelative.

Qualifying child. In general, a qualifyingchild must meet all of the followingconditions.

The child must be your child (includingan adopted child, stepchild, or eligiblefoster child), brother, sister, stepbrother,stepsister, or a descendant of any of them.

The child must have lived with you formore than half of 2005. But an exceptionapplies, in certain cases, for children ofdivorced or separated parents.

At the end of 2005, the child must beunder age 19, or under age 24 and astudent, or any age and permanently andtotally disabled.

The child must not have provided overhalf of his or her own support in 2005.

Qualifying relative. In general, aqualifying relative must meet all of thefollowing conditions.

The person must be either your relative orany other person (other than your spouse)who lived in your home all year as amember of your household. If the person isnot your relative, your relationship must notviolate local law. The person cannot be the qualifying childof another person in 2005 (see above).

The person must have gross income ofless than $3,200. If the person ispermanently and totally disabled, certainincome from a sheltered workshop may beexcluded for this purpose.

You must have provided over half of thepersons support in 2005. But exceptionsapply, in certain cases, for children ofdivorced or separated parents and for aperson supported by two or moretaxpayers.

The following rules also apply in

determining if a person is your dependent.1. If you are a dependent of another

person in 2005, you cannot claim anydependents on your return.

2. If the dependent is married, he or shecannot file a joint return unless the return isfiled only as a claim for refund and no taxliability would exist for either spouse if theyhad filed separate returns.

3. A dependent generally must be a U.S.citizen, U.S. national, or a resident of theUnited States, Canada, or Mexico.

TIP

4. New tie-breaker rules apply if a childmeets the conditions to be a qualifying childof two or more people and more than oneperson claims the child as a qualifying child.


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To Figure Your EstimatedTax, Use: The 2005 Estimated Tax Worksheet onpage 4.

The Instructions for the 2005 EstimatedTax Worksheet on page 4.

The 2005 Tax Rate Schedules onpage 5.

Your 2004 tax return and instructions, asa guide to figuring your income, deductions,

and credits (but be sure to consider theitems listed under Whats New for 2005 onpage 1).

To amend or correct your estimated tax,seeAmending Estimated Tax Payments onpage 3.

You may pay all of your estimated tax byApril 15, 2005, or in four equal amounts bythe dates shown below.

1st payment April 15, 2005

2nd payment June 15, 2005

3rd payment Sept. 15, 2005

4th payment Jan. 17, 2006*

* You do not have to make the payment dueJanuary 17, 2006, if you f ile your 2005 taxreturn by January 31, 2006, and pay theentire balance due with your return.

Payment Due Dates

If, after March 31, 2005, you have a largechange in income, deductions, additionaltaxes, or credits that requires you to startmaking estimated tax payments, youshould figure the amount of your estimatedtax payments by using the annualizedincome installment method, explained inPub. 505. Although your payment duedates will be the same as shown above, thepayment amounts will vary based on yourincome, deductions, additional taxes, andcredits for the months ending before eachpayment due date. As a result, this methodmay allow you to skip or lower the amountdue for one or more payments. If you use

the annualized income installment method,be sure to file Form 2210, Underpayment ofEstimated Tax by Individuals, Estates, andTrusts, with your 2005 tax return, even if nopenalty is owed.

Payments are due by the datesindicated whether or not youare outside the United States

and Puerto Rico.

Farmers and fishermen. If at leasttwo-thirds of your gross income for 2004 or2005 is from farming or fishing, you can doone of the following.

If you receive your income unevenlythroughout the year (for example, becauseyou operate your business on a seasonalbasis), you may be able to lower oreliminate the amount of your requiredestimated tax payment for one or moreperiods by using the annualized incomeinstallment method. See Pub. 505 fordetails.

* If married filing separately, these amountsapply only if you can claim an exemption foryour spouse.

Standard Deduction2005 Filing Status

Married filing jointly or Qualifyingwidow(er) $10,000Head of household $7,300Single or Married filing separately $5,000

However, if you can be claimed as adependent on another persons 2005 return,your standard deduction is the greater of: $800, or Your earned income plus $250 (up to thestandard deduction amount).

Your standard deduction is increased by

the following amount if, at the end of 2005,you are: An unmarried individual (single or headof household) and are:

65 or older or blind $1,25065 or older and blind $2,500 A married individual (filing jointly orseparately) or a qualifying widow(er) andare:65 or older or blind $1,00065 or older and blind $2,000Both spouses 65 or older $2,000 *Both spouses 65 or older andblind $4,000 *

Standard deduction. If you do not itemizeyour deductions, you can take the 2005standard deduction listed below for yourfiling status.

Certain tax benefits, such as qualifyingwidow(er) filing status and medical and dentalexpenses, can still be claimed based on aperson who is not your dependent if the onlyreason that person is not your dependent isbecause he or she is a qualifying relative whohas gross income of $3,200 or more orbecause of items (1) or (2) on page 1.Head of householdNew rules. Ingeneral, you can use head of householdfiling status only if, as of December 31,2005, you were unmarried or legally

separated (according to your state law)under a decree of divorce or separatemaintenance and you paid over half thecost of keeping up a home:

1. That was the main home for all of 2005of your parent whom you can claim as adependent (your parent did not have to livewith you), or

2. In which you lived for more than half ofthe year with either of the following:

a. Your qualifying child (defined onpage 1, but without regard to the exceptionfor children of divorced or separatedparents). This does not include a qualifyingchild who is married at the end of 2005 andis not your dependent because he or she (i)filed a joint return, or (ii) is not a U.S. citizen,U.S. national, or a resident of the UnitedStates, Canada, or Mexico.

But you cannot use head of householdfiling status for a person who is yourdependent only because:

You are entitled to claim him or her as adependent under a multiple supportagreement.

The rules under prior law allowing certainmarried persons living apart from theirspouses for the last 6 months of the year touse head of household filing status alsoapply for 2005.

Earned income credit (EIC). You may beable to take the EIC if:

A child lived with you and you earnedless than $35,263 ($37,263 if married filingjointly), or

A child did not live with you and youearned less than $11,750 ($13,750 if mar-ried filing jointly).

Donations of motor vehicles, boats, andairplanes. In general, if you donate a motorvehicle, boat, or airplane that is valued atmore than $500 and the charitableorganization sells the item donated, yourdeduction on Schedule A will be limited tothe gross proceeds from the sale.IRA deduction expanded. You and your

spouse if filing jointly, may each be able todeduct up to $4,000 ($4,500 if age 50 orolder at the end of 2005). If you werecovered by a retirement plan, you may beable to take an IRA deduction if your 2005modified AGI is less than $60,000 ($80,000if married filing jointly or qualifyingwidow(er)).

Standard mileage rates. The 2005 rate forbusiness use of your vehicle is 4012 cents amile. The 2005 rate for use of your vehicleto get medical care or to move is 15 cents amile.

dependent care expenses is your qualifyingchild (defined on page 1) who is under age13, or your dependent or spouse who isphysically or mentally incapable of caringfor himself or herself and who lived with youfor more than half of 2005. However, for aqualifying child or dependent, the specialrule for children of divorced or separatedparents does not apply, and the child istreated as a qualifying person only for thecustodial parent. You no longer need to payover half the cost of keeping up a home for

the qualifying person.Deduction for domestic productionactivities. You may be able to deduct up to3% of your qualified production activitiesincome from the following activities.

2. Engineering or architectural servicesperformed in the United States forconstruction projects in the United States;or

a. Tangible personal property, computersoftware, and sound recordings that youmanufactured, produced, grew, or

extracted in whole or in significant partwithin the United States,

c. Electricity, natural gas, or potablewater you produced in the United States.

The deduction does not apply to incomederived from: the sale of food andbeverages you prepare at a retailestablishment; property you leased,licensed, or rented for use by any relatedperson; or the transmission or distributionof electricity, natural gas, or potable water.

b. Any other person whom you can claimas a dependent.

He or she lived with you for all of 2005, or

1. Construction performed in the UnitedStates;

3. Any lease, rental, license, sale,exchange, or other disposition of:

b. Any qualified film you produced, or

This deduction is allowed for alternativeminimum tax purposes, but is not allowedin determining net earnings from self-employment.

CAUTION

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Credit for child and dependent careexpenses. Generally, a qualifying personfor purposes of the credit for child and

Pay all of your estimated tax by January17, 2006. File your 2005 Form 1040 by March 1,2006, and pay the total tax due. In thiscase, 2005 estimated tax payments are notrequired to avoid a penalty.


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When a Penalty Is Applied

In some cases, you may owe a penaltywhen you file your return. The penalty isimposed on each underpayment for thenumber of days it remains unpaid. A penaltymay be applied if you did not pay enoughestimated tax for the year or you did notmake the payments on time or in therequired amount. A penalty may apply evenif you have an overpayment on your taxreturn.

The penalty may be waived under certainconditions. See Pub. 505 for details.

Pay by Check or MoneyOrder Using the Estimated

Tax Payment Voucher

Type or print your name, address, andSSN in the space provided on the estimatedtax payment voucher. If filing a jointvoucher, also enter your spouses nameand SSN. List the names and SSNs in the

same order on the joint voucher as you willlist them on your joint return. If you andyour spouse plan to file separate returns,file separate vouchers instead of a jointvoucher. Enter in the box provided on theestimated tax payment voucher only theamount you are sending in by check ormoney order. When making payments ofestimated tax, be sure to take into accountany 2004 overpayment that you choose tocredit against your 2005 tax, but do notinclude the overpayment amount in thisbox. Make your check or money order payableto the United States Treasury. Do notsend cash. To help process your payment,enter the amount on the right side of thecheck like this: $ XXX.XX. Do not usedashes or lines (for example, do not enter$ XXX- or $ XXX ).

Write 2005 Form 1040-ES and yourSSN on your check or money order. If youare filing a joint estimated tax paymentvoucher, enter the SSN that you will showfirst on your joint return.

Enclose, but do not staple or attach, yourpayment with the estimated tax paymentvoucher.

Pay by Electronic FundsWithdrawal

You can authorize an electronic fundswithdrawal payment to make a one-time2005 estimated tax payment when youelectronically file your 2004 tax return. Thisis a free option. The payment can be

withdrawn from a checking or savingsaccount. Regardless of whether you have abalance due on your individual income taxreturn, you can simultaneously e-file thereturn and schedule a one-time estimatedtax payment for April 15, 2005, June 15,2005, or September 15, 2005. Check withyour tax return preparer or tax preparationsoftware for details. Your scheduledpayments will be acknowledged when youfile your tax return. Other estimated taxpayments can be made electronicallythrough EFTPS or by credit card.

Pay by Electronic FederalTax Payment System(EFTPS)EFTPS is a free tax payment systemdesigned with all taxpayers in mind. Onlineor by phone, you input your tax paymentinformation electronically and you are done.EFTPS offers you convenience. ThroughEFTPS, you can schedule one-time orrecurring payments for withdrawal fromyour checking or savings account up to 365days in advance. You can also modify orcancel payments up to two business days

before the scheduled withdrawal date. Touse EFTPS, you must enroll. Enroll online atwww.eftps.gov or call 1-800-555-4477 to

Mail your voucher and check or moneyorder to the address shown on page 6 forthe place where you live.

Fill in the Record of Estimated TaxPayments on page 6 for your files.

Pay by Credit Card

You will be given a confirmation numberat the end of the transaction. Fill in theRecord of Estimated Tax Payments on page6. Enter the confirmation number in column(b), but do not include the amount of theconvenience fee in column (c).

Official Payments Corporation1-800-2PAY-TAX

Link2Gov Corporation1-888-PAY-1040

1-888-658-5465 (Customer Service)

1-877-754-4413 (Customer Service)

www.pay1040.com

www.officialpayments.com

SM(1-888-729-1040)

SM(1-800-272-9829)

xx100

Fiscal year taxpayers. You are on a fiscalyear if your 12-month tax period ends onany day except December 31. Due dates forfiscal year taxpayers are the 15th day of the4th, 6th, and 9th months of your currentfiscal year and the 1st month of thefollowing fiscal year. If any payment datefalls on a Saturday, Sunday, or legalholiday, use the next business day.

Amending Estimated TaxPayments

To change or amend your estimated taxpayments, refigure your total estimated taxpayments due (line 16 of the worksheet onpage 4). Then, use the worksheet foramended estimated tax under RegularInstallment Method in chapter 2 of Pub. 505to figure the payment due for eachremaining payment period. If an estimatedtax payment for a previous period is lessthan 14 of your amended estimated tax, youmay owe a penalty when you f ile yourreturn.

Name Change

If you changed your name because ofmarriage, divorce, etc., and you madeestimated tax payments using your formername, attach a statement to the front ofyour 2005 tax return. On the statement,explain all of the estimated tax paymentsyou and your spouse made for 2005 andthe name(s) and SSN(s) under which youmade the payments.

Be sure to report the change to your localSocial Security Administration office beforefiling your 2005 tax return. This preventsdelays in processing your return and issuingrefunds. It also safeguards your futuresocial security benefits. For more details,call the Social Security Administration at1-800-772-1213.

shown in the upper right corner. Please besure you use the voucher with the correctdue date for each payment you make.Complete and send in the voucher only ifyou are making a payment by check ormoney order. To complete the voucher, dothe following.

You can use your American Express Card,Discover Card, MasterCard card, orVisa card to make estimated taxpayments. Call toll-free or visit the websiteof either service provider listed below andfollow the instructions. A convenience fee

will be charged by the service providerbased on the amount you are paying. Feesmay vary between providers. You will betold what the fee is during the transactionand you will have the option to eithercontinue or cancel the transaction. You canalso find out what the fee will be by callingthe providers toll-free automated customerservice number or visiting the providerswebsite shown below.

receive an enrollment form and instructionsby mail. TTY/TDD help is available bycalling 1-800-733-4829.

There is a separate estimated tax paymentvoucher for each due date. The due date is


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2005 Estimated Tax Worksheet1Adjusted gross income you expect in 2005 (see instructions below)1

If you plan to itemize deductions, enter the estimated total of your itemized deductions.2

2

If you do not plan to itemize deductions, enter your standard deduction from page 2.3Subtract line 2 from line 13

Exemptions. Multiply $3,200 by the number of personal exemptions. If you can be claimed as a dependenton another persons 2005 return, you cannot claim any dependents and your personal exemption is not

allowed. Caution: See Pub. 505 to figure the amount to enter if line 1 above is over: $218,950 if marriedfiling jointly or qualifying widow(er); $182,450 if head of household; $145,950 if single; or $109,475 if marriedfiling separately

4

4

5Subtract line 4 from line 35

6 Tax. Figure your tax on the amount on line 5 by using the 2005 Tax Rate Schedules on page 5.Caution: If you have qualified dividends or a net capital gain, see Pub. 505 to figure the tax 6

77

1010

Alternative minimum tax from Form 6251

11

12

Subtract line 9 from line 8. If zero or less, enter -0-

Self-employment tax (see instructions below). Estimate of 2005 net earnings from self-employment$ ; if $90,000 or less, multiply the amount by 15.3%; if more than $90,000, multiply

the amount by 2.9%, add $11,160 to the result, and enter the total. Caution: If you also have wages subjectto social security tax, see Pub. 505 to figure the amount to enter

13a

9

12Other taxes (see instructions below)

14a

13a

15

Add lines 10 through 1213bEarned income credit, additional child tax credit, and credits from Form 4136 and Form 8885b13cc Total 2005 estimated tax. Subtract line 13b from line 13a. If zero or less, enter -0-

14aMultiply line 13c by 90% (6623% for farmers and fishermen)

16

14b

Enter the tax shown on your 2004 tax return (110% of that amount if you are not afarmer or fisherman and the adjusted gross income shown on that return is morethan $150,000 or, if married filing separately for 2005, more than $75,000)

b

14cc Required annual payment to avoid a penalty. Enter the smaller of line 14a or 14b

Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least theamount on line 14c, you may owe a penalty for not paying enough estimated tax. To avoid a penalty, make sure your

estimate on line 13c is as accurate as possible. Even if you pay the required annual payment, you may still owe taxwhen you file your return. If you prefer, you can pay the amount shown on line 13c. For details, see Pub. 505.

17

Income tax withheld and estimated to be withheld during 2005 (including income tax withholdingon pensions, annuities, certain deferred income, etc.) 15

Subtract line 15 from line 14c. (Note: If zero or less or line 13c minus line 15 is less than $1,000,stop here. You are not required to make estimated tax payments.) 16

If the first payment you are required to make is due April 15, 2005, enter 14 of line 16 (minus any 2004overpayment that you are applying to this installment) here, and on your estimated tax payment voucher(s)if you are paying by check or money order. (Note: Household employers, see instructions below.) 17

88 Add lines 6 and 7. Also include any tax from Forms 4972 and 8814 and any recapture of education

credits (see instructions below)

Credits (see instructions below). Do not include any income tax withholding on this line9

11

Instructions for the 2005Estimated Tax Worksheet

Line 12. Other taxes. Except as noted below,enter any other taxes, such as the taxes ondistributions from a Coverdell educationsavings account or a qualified tuition program,and early distributions from (a) an IRA or otherqualified retirement plan, (b) an annuity, or (c) amodified endowment contract entered intoafter June 20, 1988.

Do not include tax on recapture of a federalmortgage subsidy, social security andMedicare tax on unreported tip income, oruncollected employee social security andMedicare or RRTA tax on tips or group-termlife insurance. These taxes are not required tobe paid until the due date of your income taxreturn (not including extensions).

Include household employment taxes(before subtracting advance EIC paymentsmade to your employee(s)) on line 12 if:

You will have federal income tax withheldfrom wages, pensions, annuities, gamblingwinnings, or other income, or

You would be required to make estimatedtax payments (to avoid a penalty) even if youdid not include household employment taxeswhen figuring your estimated tax.

Line 8. Include on this line the additional taxesfrom Form 4972, Tax on Lump-SumDistributions, and Form 8814, ParentsElection To Report Childs Interest andDividends. Also include any recapture ofeducation credits.

Line 9. Credits. See the instructions for the2004 Form 1040, lines 46 through 54, or Form1040A, lines 29 through 34.

Line 11. Self-employment tax. If you andyour spouse make joint estimated tax

payments and you both have self-employmentincome, figure the self-employment tax foreach of you separately. Enter the total online 11. When figuring your estimate of 2005net earnings from self-employment, be sure touse only 92.35% of your total net profit fromself-employment.

Line 17. If you are a household employer andyou make advance EIC payments to youremployee(s), reduce your required estimatedtax payment for each period by the amount ofadvance EIC payments paid during the period.

Line 1. Adjusted gross income. Use your2004 tax return and instructions as a guide tofiguring the adjusted gross income you expectin 2005 (but be sure to consider the itemslisted under Whats New for 2005 that beginon page 1). For more details on figuring youradjusted gross income, see ExpectedAdjusted Gross Income in Pub. 505. If you areself-employed, be sure to take into accountthe deduction for one-half of yourself-employment tax.

Caution: If line 1 above is over $145,950 ($72,975 if married filing separately), your deduction may bereduced. See Pub. 505 for details.

Keep for Your Records


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Privacy Act and Paperwork Reduction Act Notice. The PrivacyAct of 1974 and the Paperwork Reduction Act of 1980 requirethat when we ask you for information we must first tell you ourlegal right to ask for the information, why we are asking for it,and how it will be used. We must also tell you what couldhappen if we do not receive it and whether your response isvoluntary, required to obtain a benefit, or mandatory under thelaw.

The time needed to complete the worksheets and prepare andfile the payment vouchers will vary depending on individualcircumstances. The estimated average time is: Recordkeeping,52 min.; Learning about the law, 28 min.; Preparing theworksheets and payment vouchers, 48 min.; Copying,assembling, and sending the payment voucher to theIRS, 10 min.

This notice applies to all papers you file with us. It also appliesto any questions we need to ask you so we can complete,correct, or process your return; figure your tax; and collect tax,

interest, or penalties.Our legal right to ask for information is Internal Revenue Code

sections 6001, 6011, and 6012(a), and their regulations. They saythat you must file a return or statement with us for any tax forwhich you are liable. Your response is mandatory under thesesections. Code section 6109 and its regulations say that youmust provide your taxpayer identification number on what youfile. This is so we know who you are, and can process yourreturn and other papers.

You are not required to provide the information requested ona form that is subject to the Paperwork Reduction Act unless theform displays a valid OMB control number. Books or recordsrelating to a form or its instructions must be retained as long astheir contents may become material in the administration of anyInternal Revenue law. Generally, tax returns and returninformation are confidential, as stated in Code section 6103.

We ask for tax return information to carry out the tax laws ofthe United States. We need it to figure and collect the rightamount of tax.

If you do not file a return, do not give the information askedfor, or give fraudulent information, you may be charged penaltiesand be subject to criminal prosecution.

Please keep this notice with your records. It may help you ifwe ask you for other information. If you have any questionsabout the rules for filing and giving information, please call orvisit any Internal Revenue Service office.

We may disclose the information to the Department of Justiceand to other federal agencies, as provided by law. We maydisclose it to cities, states, the District of Columbia, and U.S.commonwealths or possessions to carry out their tax laws. Wemay also disclose this information to other countries under a taxtreaty, to federal and state agencies to enforce federal nontaxcriminal laws, or to federal law enforcement and intelligenceagencies to combat terrorism.

If you have comments concerning the accuracy of these timeestimates or suggestions for making this package simpler, wewould be happy to hear from you. You can email us at*[email protected]. Please put Forms Comment on the subjectline. Or you can write to: Internal Revenue Service, Tax Products

Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111Constitution Ave. NW, IR-6406, Washington, DC 20224. Do notsend the payment vouchers to this address. Instead, see WhereTo File Your Estimated Tax Payment Voucher if Paying by Checkor Money Orderon page 6.

2005 Tax Rate SchedulesCaution. Do not use these Tax Rate Schedules to figure your 2004 taxes. Use only to figure your 2005 estimated taxes.

Schedule ZUse if your 2005 filing status isHead of household

Schedule XUse if your 2005 filing status is Single

The tax is:If line 5 is:The tax is:If line 5 is: of theamountover

of theamountover

But notover

But notover OverOver

Schedule Y-1Use if your 2005 filing status isMarried filing jointly or Qualifying widow(er)

The tax is:If line 5 is:The tax is:If line 5 is: of theamountover

of theamountover

But notover

But notover OverOver

10,45039,80010,4507,30015%29,7007,30029,700 39,800102,80039,80029,7004,090.00 +71,95071,950 14,652.50 + 102,800102,80071,950

14,60059,40014,600 7,30029,7007,30029,700 29,70059,400119,95059,400 59,975

59,97559,975119,950 119,950

150,150

182,800

166,450

91,400

150,150326,450

326,450 36,548.50 +94,727.50 +

150,150326,450

182,800

326,450

326,450 182,800

326,450

91,400

163,225

163,225 91,400

163,225

166,450326,450

326,450 166,450326,450

25%28%33%35%

$010%$7,300$0

$010%$14,600$0 $0$7,300$0

$0$10,450$0

$730.00 +

15%8,180.00 +

23,317.50 +40,915.50 +

88,320.00 +

25%28%33%

35%

$1,460.00 +10%15%

4,090.00 +11,658.75 +20,457.75 +

44,160.00 +

25%28%33%

35%

$730.00 +

10%

15%5,447.50 +21,197.50 +39,019.50 +91,819.50 +

25%28%33%35%

$1,045.00 +

Schedule Y-2Use if your 2005 filing status isMarried filing separately


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Where To File Your Estimated Tax Payment Voucher if Paying by Check or Money Order

Mail your estimated tax payment voucher andcheck or money order to the Internal RevenueService at the address shown below for theplace where you live. Do not mail your taxreturn to this address or send an estimatedtax payment without a payment voucher.

Also, do not mail your estimated taxpayments to the address shown in the Form1040 or 1040A instructions. If you need morepayment vouchers, use another Form1040-ES package.

All APO and FPO addresses,American Samoa, theCommonwealth of theNorthern Mariana Islands,nonpermanent residents ofGuam or the Virgin Islands,Puerto Rico (or if excludingincome under Internal RevenueCode section 933), dual-statusaliens, a foreign country: U.S.citizens and those filing Form2555, 2555-EZ, or 4563

P.O. Box 105900Atlanta, GA30348-5900

Ohio (if mailing beforeJuly 1, 2005)

Note. For proper delivery of your estimatedtax payment to a P.O. box, you must includethe box number in the address. Also, notethat only the U.S. Postal Service can deliverto P.O. boxes.

P.O. Box 970006St. Louis, MO

63197-0006

Connecticut, Delaware, Illinois,Indiana, Iowa, Kansas,Michigan, Minnesota, Missouri,Nebraska, North Dakota, SouthDakota, Wisconsin

THEN use . . .IF you live in . . .V.I. Bureau of Internal

Revenue9601 Estate Thomas

Charlotte AmalieSt. Thomas, VI 00802

Permanentresidents of theVirgin Islands*

* Permanent residents must prepare separatevouchers for estimated income tax andself-employment tax payments. Send the income tax

vouchers to the address for permanent residentsand the self-employment tax vouchers to theaddress for nonpermanent residents.

District of Columbia,Maryland, New Jersey,Pennsylvania

P.O. Box 80102Cincinnati, OH

45280-0002

P.O. Box 105225Atlanta, GA30348-5225

P.O. Box 510000San Francisco, CA

94151-5100

Alabama, Florida, Georgia,Mississippi, North Carolina,Rhode Island, South Carolina,West Virginia

Alaska, Arizona, California,Hawaii, Idaho, Montana,Nevada, Ohio (if mailingafter June 30, 2005),Oregon, Utah, Virginia,Washington, Wyoming

P.O. Box 80102Cincinnati, OH

45280-0002

Department of Revenueand Taxation

Government of GuamP.O. Box 23607GMF, GU 96921

Permanent residentsof Guam*

Record of Estimated Tax Payments (Farmers, fishermen, and fiscal year taxpayers, see page 2 for payment due dates.)

(e) Total amountpaid and credited(add (c) and (d))

(d) 2004overpaymentcredit applied

(c)Amount paid(do not includeany credit card

convenience fee)

(a) Datepaid

Payment

number

1

2

3

4

Total

(b) Check ormoney order number or

credit cardconfirmation number

Paymentduedate

4/15/2005

6/15/2005

9/15/2005

1/17/2006*

* You do not have to make this payment if you file your 2005 tax return by January 31, 2006, and pay the entire balance due with your return.

Tear off here

OMB No. 1545-0087

Calendar yearDue Jan. 17, 2006File only if you are making a payment of estimated tax by check or money order. Mail thisvoucher with your check or money order payable to the United States Treasury. Write your

social security number and 2005 Form 1040-ES on your check or money order. Do not sendcash. Enclose, but do not staple or attach, your payment with this voucher.

Your first name and initial Your last name Your social security number

If joint payment, complete for spouse

Amount of estimated tax you are payingby check ormoney order.

Spouses social security numberSpouses last nameSpouses first name and initial

Address (number, street, and apt. no.)

Dollars

Typeorprint

City, state, and ZIP code. (If a foreign address, enter city, province or state, postal code, and country.)

For Privacy Act and Paperwork Reduction Act Notice, see instructions on page 5.

20051040-ES Payment

VoucherDepartment of the TreasuryInternal Revenue Service

Form

4

P.O. Box 660406Dallas, TX

75266-0406

Arkansas, Colorado,Kentucky, Louisiana,New Mexico, Oklahoma,Tennessee, Texas

Cents

Maine, Massachusetts,New Hampshire,New York, Vermont

P.O. Box 37001Hartford, CT06176-0001


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OMB No. 1545-0087

Calendar yearDue Sept. 15, 2005


If joint payment, complete for spouseSpouses social security numberSpouses last nameSpouses first name and initial


Type

orprint



Tear off here

OMB No. 1545-0087

Calendar yearDue June 15, 2005





Ty

pe

orprint


Tear off here

OMB No. 1545-0087

Calendar yearDue April 15, 2005





Type

orprint


20051040-ES Payment


Form

3

2

1

20051040-ES Payment


Form

20051040-ES Payment


Form



File only if you are making a payment of estimated tax by check or money order. Mail thisvoucher with your check or money order payable to the United States Treasury. Write yoursocial security number and 2005 Form 1040-ES on your check or money order. Do not sendcash. Enclose, but do not staple or attach, your payment with this voucher.







Dollars Cents

Dollars Cents

Dollars Cents

US Internal Revenue Service: f1040es 05

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