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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
maintenance, or you and your spouse have different tax
years.
Additionally, individuals who are in registered domestic
partnerships, civil unions, or other similar formal
relationships that aren’t marriages under state law cannot
make joint estimated tax payments. These individuals can
take credit only for the estimated tax payments that they
made.
Payment Due Dates
You can pay all of your estimated tax by April 15, 2024, or
in four equal amounts by the dates shown below.
1st payment ................. April 15, 2024
2nd payment ................ June 17, 2024
3rd payment ................. Sept. 16, 2024
4th payment ................. Jan. 15, 2025*
* You don’t have to make the payment due January 15,
2025, if you file your 2024 tax return by January 31, 2025,
and pay the entire balance due with your return.
If you mail your payment and it is postmarked by the
due date, the date of the U.S. postmark is considered the
date of payment. If your payments are late or you didn’t
pay enough, you may be charged a penalty for
underpaying your tax. See
When a Penalty Is Applied,
later.
You can make more than four estimated tax
payments. To do so, make a copy of one of your
unused estimated tax payment vouchers, fill it in,
and mail it with your payment. If you make more than four
payments, to avoid a penalty, make sure the total of the
amounts you pay during a payment period is at least as
much as the amount required to be paid by the due date
for that period. For other payment methods, see
How To
Pay Estimated Tax, later.
No income subject to estimated tax during first pay-
ment period. If, after March 31, 2024, you have a large
change in income, deductions, additional taxes, or credits
that requires you to start making estimated tax payments,
you should figure the amount of your estimated tax
payments by using the annualized income installment
method, explained in chapter 2 of Pub. 505. If you use the
annualized income installment method, file Form 2210,
including Schedule AI, with your 2024 tax return even if no
penalty is owed.
Farmers and fishermen. If at least two-thirds of your
gross income for 2023 or 2024 is from farming or fishing,
you can do one of the following.
•
Pay all of your estimated tax by January 15, 2025.
•
File your 2024 Form 1040 or 1040-SR by March 3,
2025, and pay the total tax due. In this case, 2024
estimated tax payments aren’t required to avoid a penalty.
Fiscal year taxpayers. You are on a fiscal year if your
12-month tax period ends on any day except December
31. Due dates for fiscal year taxpayers are the 15th day of
the 4th, 6th, and 9th months of your current fiscal year and
the 1st month of the following fiscal year. If any payment
date falls on a Saturday, Sunday, or legal holiday, use the
next business day. See Pub. 509, Tax Calendars, for a list
of all legal holidays.
Name Change
If you changed your name because of marriage, divorce,
etc., and you made estimated tax payments using your
former name, attach a statement to the front of your 2024
paper tax return. On the statement, show all of the
estimated tax payments you (and your spouse, if filing
jointly) made for 2024 and the name(s) and SSN(s) under
which you made the payments.
Be sure to report the change to your local Social
Security Administration office before filing your 2024 tax
return. This prevents delays in processing your return and
issuing refunds. It also safeguards your future social
security benefits. For more details, call the Social Security
Administration at 800-772-1213 (TTY/TDD
800-325-0778).
How To Amend Estimated Tax
Payments
To change or amend your estimated tax payments,
refigure your total estimated tax payments due (see the
2024 Estimated Tax Worksheet). Then, to figure the
payment due for each remaining payment period, see
Amended estimated tax in chapter 2 of Pub. 505. If an
estimated tax payment for a previous period is less than
one-fourth of your amended estimated tax, you may owe a
penalty when you file your return.
When a Penalty Is Applied
In some cases, you may owe a penalty when you file your
return. The penalty is imposed on each underpayment for
the number of days it remains unpaid. A penalty may be
applied if you didn’t pay enough estimated tax for the year
or you didn’t make the payments on time or in the required
amount. A penalty may apply even if you have an
overpayment on your tax return.
The penalty may be waived under certain conditions.
See the Instructions for Form 2210 for details.
How To Pay Estimated Tax
Pay Online
Paying online is convenient and secure and helps make
sure we get your payments on time. To pay your taxes
online or for more information, go to IRS.gov/Payments.
Once you are issued a social security number (SSN),
use it when paying your estimated taxes online. Use your
SSN even if your SSN does not authorize employment or
if you have been issued an SSN that authorizes
employment and you lose your employment authorization.
An ITIN will not be issued to you once you have been
issued an SSN. If you received your SSN after previously
using an ITIN, stop using your ITIN. Use your SSN
instead.
You can pay using any of the following methods.
•
Your Online Account. You can now make tax
payments through your online account, including balance
payments, estimated tax payments, or other types. You
can also see your payment history and other tax records
there. Go to IRS.gov/Account.
Form 1040-ES (2024)
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