taxmap/pubs/p505016.htm#en_us_publink10007439The following examples show how to figure estimated tax payments under the regular installment method and under the annualized income installment method.
taxmap/pubs/p505016.htm#en_us_publink10007440Early in 2009, Anne and Larry Jones figure their estimated tax payments for the year. They expect to receive the following income during 2009.
Larry's salary  $39,900 
State tax refund (they itemized deductions in 2008)  600 
Anne's net profit from selfemployment  40,100 
Net rental income  2,784 
Interest income  6,205 
Total  $89,589 
 
They also use the following expected items to figure their estimated tax.
Adjustment to income for IRA contributions  $ 1,000 
Itemized deductions  11,825 
Deduction for exemptions ($3,650 × 2)  7,300 
2008 total tax  14,347 
Making Work Pay credit  800 
Withholding  3,372 
The Joneses plan to file a joint return. They use the 2009 Estimated Tax Worksheet included in Form 1040ES to figure their estimated tax payments. See their filledin worksheet (Figure 2D) on page 31.
taxmap/pubs/p505016.htm#en_us_publink10007441Anne can claim an income tax deduction for onehalf of her selfemployment tax as a business expense. So before the Joneses figure their expected AGI, they figure Anne's expected selfemployment tax. See their filledin Worksheet 22 on this page.
taxmap/pubs/p505016.htm#w15008e03 Worksheet 22. 2009 Estimated Tax Worksheet—Lines 1 and 11 Expected SelfEmployment Tax and Deduction —Illustrated (Anne Jones) 1.  a.  Enter your expected income and profits subject to selfemployment tax*  1a.  $40,100     b.  If you will have farm income and also receive social security retirement or disability benefits, enter your expected Conservation Reserve Program payments that will be included on Schedule F (Form 1040) or listed on Schedule K1 (Form 1065)  1b.     2.   Subtract line 1b from line 1a  2.  40,100    3.   Multiply line 2 by 92.35% (.9235)  3.  37,032    4.   Multiply line 3 by 2.9% (.029)  4.  1,074  5.   Social security tax maximum income  5.  $106,800    6.   Enter your expected wages (if subject to social security tax or the 6.2% portion of tier 1 railroad retirement tax)  6.  0    7.   Subtract line 6 from line 5  7.  106,800      Note. If line 7 is zero or less, enter 0 on line 9 and skip to line 10.      8.   Enter the smaller of line 3 or line 7  8.  37,032    9.   Multiply line 8 by 12.4% (.124)  9.  4,592  10.   Add line 4 and line 9. Enter the result here and on line 11 of your 2009 Estimated Tax Worksheet (or line 13 of the Annualized ES Worksheet (Worksheet 210))  10.  $ 5,666  11.   Multiply line 10 by 50% (.50). This is your expected deduction for onehalf of your selfemployment tax. Subtract this amount when figuring your expected AGI on line 1 of your 2009 Estimated Tax Worksheet (or Annualized Estimated Tax Worksheet (Worksheet 210))  11.  $ 2,833   
*Your net profit from selfemployment is found on Schedule C, line 31; Schedule CEZ, line 3; Schedule F, line 36; Schedule K1 (Form 1065), box 14, code A; and Schedule K1 (Form 1065B), box 9, code J1. 

On line 11 of their 2009 Estimated Tax Worksheet, the Joneses enter $37,032 on the dotted line and $5,666 in the blank. They subtract onehalf of that amount, $2,833, and their $1,000 adjustment for IRA contributions from their $89,589 total income to find their expected AGI, $85,756. They enter that amount on line 1 of the worksheet.
taxmap/pubs/p505016.htm#en_us_publink10007442The Joneses figure their standard deduction, $11,400, in Worksheet 23. They cannot increase their standard deduction for the other allowed expenses. This is smaller than their expected itemized deductions, so they enter $11,825 on line 2 of the worksheet. They subtract the amount on line 2 from the amount on line 1 and enter the result, $73,931, on line 3. They enter their deduction for exemptions, $7,300, on line 4. After subtracting this amount, their expected taxable income on line 5 is $66,631.
taxmap/pubs/p505016.htm#en_us_publink10007443The Joneses use the 2009 Tax Rate Schedule Y1 on page 40 to figure their expected income tax, and enter $9,160 on line 6 of the worksheet. They do not expect to owe any other taxes that would be entered on lines 7 or 12. They use Worksheet 29 on page 43 to figure their Making Work Pay credit of $800. They do not have any other credits that would be entered on lines 9 or 13b, so they leave line 9 blank and enter $800 on line13b.
The Joneses' total estimated tax on line 13c, after adding Anne's selfemployment tax from line 11, is $14,026 ($14,826 – $800).
taxmap/pubs/p505016.htm#en_us_publink10007444The Joneses multiply their total estimated tax by 90% and enter $12,623 on line 14a of the worksheet. They enter their 2008 tax on line 14b. Their required annual payment on line 14c is the smaller amount, $12,623.
They enter Larry's expected withholding, $3,372, on line 15 and subtract it from their required annual payment. Their estimated tax on line 16a is $9,251.
They are required to pay estimated tax because their estimated withholding (line 15) is:
 Less than their "required annual payment to avoid a penalty" (line 14c), and
 Not within $1,000 of their "total 2009 estimated tax" (line 13c).
taxmap/pubs/p505016.htm#en_us_publink10007445The Joneses must pay their first estimated tax payment by April 15, 2009. They enter onefourth of their estimated tax (line 16a), $2,313, on line 17 of the worksheet and on their Form 1040ES payment voucher that shows "Due April 15, 2009." They mail the voucher with their payment to the address shown for their area in the Form 1040ES instructions and record the payment on the Record of Estimated Tax Payments in the instructions.
If their estimated tax does not change during the year, the Joneses also will pay $2,313 estimated tax by June 15 and September 15, 2009, and January 15, 2010.
taxmap/pubs/p505016.htm#en_us_publink10007446The facts are the same as in Example 1—Regular Installment Method, except that the Joneses do not expect to receive their income evenly throughout the year. Anne expects to receive the largest portion of her selfemployment income during the last few months of the year, and the Joneses' rental income is from a vacation home rented only in the summer months.
After completing their 2009 Estimated Tax Worksheet, the Joneses decide to use the annualized income installment method to see if they can pay less than $2,313 estimated tax for one or more payment periods. They complete the 2009 Annualized Estimated Tax Worksheet (Worksheet 210) in this chapter. See their filledin worksheet (Figure 2E) on pages 32 and 33.
taxmap/pubs/p505016.htm#en_us_publink10007447On April 1, 2009, the Joneses complete the first column of the worksheet for the period January 1 through March 31. They had the following income for the period.
Larry's salary  $ 9,975 
State tax refund  600 
Anne's net profit from selfemployment  3,000 
Net rental income  0 
Interest income  990 
Total  $14,565 
 
They also take into account the following items for the period.
Adjustment to income for IRA contributions  $ 150 
Itemized deductions  1,375 
Making Work Pay credit  800 
Withholding  843 
taxmap/pubs/p505016.htm#en_us_publink10007448Before the Joneses figure their AGI for the period, they first figure Anne's selfemployment tax in Section B, and then her adjustment to income for selfemployment tax.
On line 29 of Section B, they enter $2,771, which is Anne's net profit from selfemployment for the period ($3,000 x .9235). The prorated social security tax limit is preprinted on line 30. She has no social security wages, so they enter zero on line 31, and $26,700 on line 32. Anne's annualized social security tax on line 34 is $1,374 ($2,771 × .496). Her annualized Medicare tax on line 36 is $321 ($2,771 × .116). Her total annualized selfemployment tax on line 37 is $1,695. They enter that amount on line 13 of Section A.
The Joneses figure their adjustment to income for Anne's selfemployment tax on lines 38 and 39 (Section B). That amount is $212 ($1,695 ÷ 8). They subtract that amount and their $150 IRA contributions from their $14,565 total income and enter their AGI for the period, $14,203, on line 1 of Section A. They multiply that amount by 4 and enter their annualized AGI, $56,812, on line 3.
taxmap/pubs/p505016.htm#en_us_publink10007449The Joneses figure their annualized itemized deductions ($1,375 × 4) on lines 4 through 6 of Section A. Because the result is smaller than their standard deduction, they enter their $11,400 standard deduction on line 8. After subtracting that amount and their $7,300 deduction for exemptions, the Joneses' annualized taxable income on line 11 is $38,112.
taxmap/pubs/p505016.htm#en_us_publink10007450The Joneses use the 2009 Tax Rate Schedule Y1 on page 40 to figure their annualized income tax, $4,882, which they enter on line 12 of Section A.
They have no other taxes for the period that would be entered on line 14, so they leave that line blank and enter $6,577 ($4,882 + $1,695) on line 15.
They use Worksheet 215 on page 49 to figure their Making Work Pay credit of $800. They have no other credits for the period that would be entered on line 16, so they enter $800 on line 16. After subtracting their Making Work Pay credit from their total tax, the Joneses' 2009 estimated tax for the period is $5,777 ($6,577 – $800). They enter $5,777 on line 17.
taxmap/pubs/p505016.htm#en_us_publink10007451The Joneses' annualized income installment on lines 19 and 21 of Section A is $1,300 ($5,777 × 22.5%). On lines 22 and 24 they enter $3,156, onefourth of their $12,623 required annual payment (line 14c of their 2009 Estimated Tax Worksheet). Because $1,300 is smaller, they enter that amount on lines 25 and 26.
Larry's total expected withholding for the year is $3,372. The Joneses can treat onefourth of that amount, $843, as paid on April 15, or they can use Larry's actual withholding for the period. The Joneses enter $843 on line 27.
On line 28, the Joneses' required estimated tax payment for the period under the annualized income installment method is $457 ($1,300 − $843). They will send in an estimated tax payment of $457 for the first period.
taxmap/pubs/p505016.htm#en_us_publink10007452After the end of each remaining payment period, the Joneses complete the column of the worksheet for that period (from the beginning of the year through the end of that payment period) in the same way they did for the first period. They had the following income for each period.
 Second Period  Third Period  Fourth Period 
 Jan. 1 May 31  Jan. 1 Aug. 31  Jan. 1 Dec. 31 
Larry's salary  $16,625  $26,600  $39,900 
State tax refund  600  600  600 
Anne's net profit from selfemployment  6,000  16,000  40,100 
Net rental income  696  2,784  2,784 
Interest income  1,575  3,250  6,205 
Total  $25,496  $49,234  $89,589 
   
They also take into account the following items for each period.
 Second Period  Third Period  Fourth Period 
 Jan. 1 May 31  Jan. 1 Aug. 31  Jan. 1 Dec. 31 
Adjustment to income for IRA contributions  $ 250  $ 400  $ 1,000 
Itemized deductions  3,120  7,250  11,825 
Making Work Pay credit  800  800  800 
Withholding  843  843  843 
For the second period, as for the first, the annualized income installment method allows the Joneses to pay less than their required payment under the regular installment method of figuring estimated tax payments. They make up the difference in the third and fourth periods when their income is higher.
taxmap/pubs/p505016.htm#f15008e26taxmap/pubs/p505016.htm#en_us_publink10007454 taxmap/pubs/p505016.htm#f15008e0201aWorksheets for Chapter 2
Table 22. Where To Find Worksheets
Use the following worksheets and tables to figure your correct estimated tax.
IF you need...  THEN use...  ON page... 
the 2009 Estimated Tax Worksheet (ES Worksheet)   22, 35 
to estimate your taxable social security and railroad retirement benefits—line 1 of ES Worksheet (or Annualized ES Worksheet (Worksheet 210))  Worksheet 21  36 
to estimate your selfemployment (SE) tax and your deduction for onehalf of your SE tax—lines 1 and 11 of ES Worksheet (lines 1 and 13 of Annualized ES Worksheet (Worksheeet 210))  Worksheet 22  37 
to estimate your standard deduction—line 2 of ES Worksheet (line 7 of Annualized ES Worksheet (Worksheet 210))  Worksheet 23  38 
to reduce your itemized deductions because your estimated AGI is more than $166,800 ($83,400 if married filing separately)—line 2 of ES Worksheet  Worksheet 24  39 
to reduce your exemption amount because your estimated AGI is more than $125,100— line 4 of ES Worksheet  Worksheet 25  39 
to estimate your additional exemption amount if you house individuals displaced by a Midwestern disaster—line 4 of ES Worksheet (line 10 of Annualized ES Worksheet (Worksheet 210))  Worksheet 26  40 
to estimate your income tax if line 1 of your ES Worksheet includes a net capital gain or qualified dividends—line 6 of ES Worksheet  Worksheet 27  41 
to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555EZ—line 6 of ES Worksheet  Worksheet 28  42 
to estimate your Making Work Pay credit—line 13b of ES Worksheet  Worksheet 29  43 
the 2009 Annualized Estimated Tax Worksheet (Annualized ES Worksheet)  Worksheet 210  44–45 
to reduce your itemized deductions because your estimated annualized AGI is more than $166,800 ($83,400 if married filing separately)—line 6 of Annualized ES Worksheet  Worksheet 211  45 
to reduce your exemption amount because your estimated annualized AGI is more than $125,100—line 10 of Annualized ES Worksheet  Worksheet 212  46 
to estimate your income tax if line 1 of your Annualized ES Worksheet includes a net capital gain or qualified dividends—line 12 of Annualized ES Worksheet  Worksheet 213  47 
to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555EZ—line 12 of Annualized ES Worksheet  Worksheet 214  48 
to estimate your Making Work Pay credit—line 16 of Annualized ES Worksheet  Worksheet 215  49 
to refigure (amend) your estimated tax during the year  Worksheet 216  48 
2009 Tax Rate Schedules   40 
taxmap/pubs/p505016.htm#f15008e24 taxmap/pubs/p505016.htm#w15008e02 Worksheet 21. 2009 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 1.  Enter your expected social security and railroad retirement benefits  1.     2.  Enter onehalf of line 1  2.   3.  Enter your expected total income. Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions  3.   4.  Enter your expected nontaxable interest income  4.   5.  Enter the total of any exclusions or adjustments for:  Qualified U.S. savings bond interest
 Adoption benefits
 Foreign earned income or housing
 Income of bona fide residents of American Samoa or Puerto Rico
 5.   6.  Add lines 2, 3, 4, and 5  6.   7.  Enter your expected adjustments to income. Do not include any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction  7.   8.  Subtract line 7 from line 6. If zero or less, stop here. Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2009 Estimated Tax Worksheet (or Annualized ES Worksheet (Worksheet 210))  8.   9.  Enter $25,000 ($32,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year)  9.   10.  Subtract line 9 from line 8. If zero or less, stop here. Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2009 Estimated Tax Worksheet (or Annualized ES Worksheet (Worksheet 210))  10.   11.  Enter $9,000 ($12,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year)  11.   12.  Subtract line 11 from line 10. If zero or less, enter 0  12.   13.  Enter the smaller of line 10 or line 11  13.   14.  Enter onehalf of line 13  14.   15.  Enter the smaller of line 2 or line 14  15.   16.  Multiply line 12 by 85% (.85). If line 12 is zero, enter 0  16.   17.  Add lines 15 and 16  17.   18.  Multiply line 1 by 85% (.85)  18.   19.  Expected taxable social security and railroad retirement benefits. Enter the smaller of line 17 or line 18. Include this amount in the total on line 1 of your 2009 Estimated Tax Worksheet (or Annualized ES Worksheet (Worksheet 210))  19.  

taxmap/pubs/p505016.htm#w15008e22 Worksheet 22. 2009 Estimated Tax Worksheet—Lines 1 and 11 Estimated SelfEmployment Tax and Deduction 1.  a.  Enter your expected income and profits subject to selfemployment tax*  1a.    .   b.  If you will have farm income and also receive social security retirement or disability benefits, enter your expected Conservation Reserve Program payments that will be included on Schedule F (Form 1040) or listed on Schedule K1 (Form 1065)  1b.     2.   Subtract line 1b from line 1a  2.     3.   Multiply line 2 by 92.35% (.9235)  3.     4.   Multiply line 3 by 2.9% (.029)  4.   5.   Social security tax maximum income  5.  $106,800    6.   Enter your expected wages (if subject to social security tax or the 6.2% portion of tier 1 railroad retirement tax)  6.     7.   Subtract line 6 from line 5  7.       Note. If line 7 is zero or less, enter 0 on line 9 and skip to line 10.      8.   Enter the smaller of line 3 or line 7  8.     9.   Multiply line 8 by 12.4% (.124)  9.   10.   Add line 4 and line 9. Enter the result here and on line 11 of your 2009 Estimated Tax Worksheet (or line 13 of the Annualized ES Worksheet (Worksheet 210))  10.   11.   Multiply line 10 by 50% (.50). This is your expected deduction for onehalf of your selfemployment tax. Subtract this amount when figuring your expected AGI on line 1 of your 2009 Estimated Tax Worksheet (or Annualized ES Worksheet (Worksheet 210))  11.    
*Your net profit from selfemployment is found on Schedule C, line 31; Schedule CEZ, line 3; Schedule F, line 36; Schedule K1 (Form 1065), box 14, code A; and Schedule K1 (Form 1065B), box 9, code J1. 

taxmap/pubs/p505016.htm#en_us_publink1000138362 Worksheet 23. 2009 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet 1.  Enter the amount shown below for your filing status.       • Single or married filing separately—$5,700       • Married filing jointly or Qualifying widow(er)—$11,400       • Head of household—$8,350  1.     2.  Can you (or your spouse if filing jointly) be claimed as a dependent?        No.  Skip line 3; enter the amount from line 1 on line 4.      Yes.  Go to line 3.    3.  Is your earned income* more than $650?        Yes.  Add $300 to your earned income. Enter the total.        No.  Enter $950  3.     4.  Enter the smaller of line 1 or line 3  4.   5.  Were you (or your spouse if filing jointly) born before January 2, 1945, or blind?    No.  Go to line 6.    Yes.  Check if:     a. You were Born before January 2, 1945 Blind     b. Your spouse was Born before January 2, 1945 Blind     c. Total boxes checked in 5a and 5b    ▸  Multiply $1,100 ($1,400 if single or head of household) by the number in the box on line 5c  5.   Before you continue: If you will have deductions for net disaster losses, real estate taxes, or taxes on the purchase of a qualified motor vehicle, complete lines 6–10k as appropriate. If not, skip to line 11.    6.  Enter any net disaster loss you expect to claim on Form 4684, line 18a  6.   7.  Enter the state and local real estate taxes you expect to pay in 2009 that would be deductible on Schedule A, line 6, if you were itemizing your deductions. Do not include foreign real estate taxes  7.     8.  Enter $500 ($1,000 if married filing jointly)  8.     9.  Enter the smaller of line 7 or line 8  9.   10.  a.  Enter the total of the state or local sales or excise taxes you expect to pay in 2009 for the purchase of a qualified motor vehicle**  10a.      b.  Enter the purchase price of the qualified motor vehicle  10b.        c.  Is the amount in line 10b more than $49,500?          No.  Skip this line and enter the amount from line10a on line 10d.        Yes.  Divide $49,500 by the amount on line 10b. Enter the result as a decimal (rounded to at least three places)  10c.  .     d.  Multiply line 10a by line 10c  10d.      e.  Enter the amount from line 1 of your 2009 Estimated Tax Worksheet (or Worksheet 210)  10e.        f.  Enter the total of any expected:  Exclusion of income from Puerto Rico, and
 Amounts from Form 2555, lines 45 and 50; Form 2555EZ, line 18; and Form 4563, line 15
 10f.        g.  Add lines 10e and 10f  10g.        h.  Is the amount on line 10g more than $125,000 ($250,000 if married filing jointly)?          No.  Skip lines 10h and 10i, enter 0 on line 10j, and go to line 10k.          Yes.  Subtract $125,000 ($250,000 if married filing jointly) from line 10g  10h.        i.  Divide line 10h by $10,000. Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000  10i.  .     j.  Multiply line 10d by line 10i  10j.      k.  Sales and excise taxes on qualified motor vehicle purchases. Subtract line 10j from line 10d. Enter the result here  10k.   11.  Standard deduction. Add lines 4, 5, 6, 9, and 10k. Enter the result here and on line 2 of your 2009 Estimated Tax Worksheet (or line 7 of your 2009 Annualized Estimated Tax Worksheet (Worksheet 210))  11.  
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income. Reduce it by onehalf your selfemployment tax. ** Qualified motor vehicle includes certain new cars or light trucks, motorcycles, or motor homes that you purchase. For details, see Publication 553. 

taxmap/pubs/p505016.htm#w15008e04 Worksheet 24. 2009 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions       1.  Enter the estimated total of your itemized deductions (after applying any limits, such as the 7.5%ofAGI limit on medical expenses)  1.   2.  Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty or theft losses, and gambling losses (after applying the same limits used in line 1)  2.   3.  Subtract line 2 from line 1  3.    Note. If line 3 is zero or less, your deduction is not limited. Stop here and enter line 1 of this worksheet on line 2 of your 2009 Estimated Tax Worksheet.    4.  Multiply line 3 by 80% (.80)  4.     5.  Enter the amount from line 1 of the 2009 Estimated Tax Worksheet  5.     6.  Enter $166,800 ($83,400 if married filing separately)  6.     7.  Subtract line 6 from line 5  7.      Note. If line 7 is zero or less, your deduction is not limited. Stop here and enter line 1 of this worksheet on line 2 of your 2009 Estimated Tax Worksheet.      8.  Multiply line 7 by 3% (.03). Enter the result as a decimal  8.  .    9.  Enter the smaller of line 4 or line 8  9.   10.  Divide line 9 by 1.5  10.   11.  Subtract line 10 from line 9  11.   12.  Total itemized deductions. Subtract line 11 from line 1. Enter the result here and on line 2 of your 2009 Estimated Tax Worksheet  12.  

taxmap/pubs/p505016.htm#w15008e0214 Worksheet 25. 2009 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount        1.  Multiply $3,650 by the number of exemptions you plan to claim  1.   2.  Enter the amount from line 1 of your 2009 Estimated Tax Worksheet  2.     3.  Enter the amount shown below for your filing status.       Single—$166,800       Married filing jointly or qualifying widow(er)—$250,200       Married filing separately—$125,100       Head of household—$208,500  3.     4.  Subtract line 3 from line 2  4.     5.  Is line 4 more than $122,500 ($61,250 if married filing separately)?        Yes. Multiply $2,433 by the number of exemptions you plan to claim and enter the result here and on line 4 of your 2009 Estimated Tax Worksheet. Do not complete the rest of this worksheet.        No. Divide line 4 by $2,500 ($1,250 if married filing separately). If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1)  5.     6.  Multiply line 5 by 2% (.02). Enter the result as a decimal  6.  .  7.  Multiply line 1 by line 6  7.   8.  Divide line 7 by 3.0  8.   9.  Deduction for exemptions. Subtract line 8 from line 1. Enter the result here and on line 4 of your 2009 Estimated Tax Worksheet. Caution. If you expect to house individuals displaced by a Midwestern disaster, enter the result on line 5 of Worksheet 26 and not on your 2009 Estimated Tax Worksheet  9.  

taxmap/pubs/p505016.htm#en_us_publink1000138408 Worksheet 26. 2009 Estimated Tax Worksheet—Line 4 Additional Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals        1.  Maximum additional exemption amount. Enter $2,000 ($1,000 if married filing separately)  1.   2.  Did you file Form 8914 in 2008?        Yes. Enter the additional exemption amount claimed in 2008 from Form 8914, line 2.        No. Enter 0  2.     3.  Subtract line 2 from line 1. This is the maximum additional exemption amount you can claim in 2009  3.   4.  Multiply $500 by the total number of displaced individuals that you housed in 2009. Do not enter more than the amount shown on line 3  4.   5.  Enter the previously computed exemption amount (see Exemptions—line 4 on page 21; Worksheet 25, line 9; or Worksheet 212, line 9)  5.   6.  Additional deduction for exemptions. Add lines 4 and 5. Enter the result here and on line 4 of your 2009 Estimated Tax Worksheet (line 10 of your 2009 Annualized Estimated Tax Worksheet (Worksheet 210))  6.  

taxmap/pubs/p505016.htm#en_us_publink1000147846 2009 Tax Rate Schedules Caution. Do not use these Tax Rate Schedules to figure your 2008 taxes. Use them only to figure your 2009 estimated taxes.
Schedule X—Use if your 2009 filing status is Single  Schedule Z—Use if your 2009 filing status is Head of household  If line 5 is:  The tax is:   of the  If line 5 is:  The tax is:   of the  Over—  But not over—      amount over—  Over—  But not over—      amount over—    $0  $8,350    10%   $0  $0  $11,950    10%   $0  8,350  33,950  $835.00  +  15%   8,350  11,950  45,500  $1,195.00  +  15%   11,950  33,950  82,250  4,675.00  +  25%   33,950  45,500  117,450  6,227.50  +  25%   45,500  82,250  171,550  16,750.00  +  28%   82,250  117,450  190,200  24,215.00  +  28%   117,450  171,550  372,950  41,754.00  +  33%   171,550  190,200  372,950  44,585.00  +  33%   190,200  372,950         108,216.00  +  35%   372,950  372,950         104,892.50  +  35%   372,950  Schedule Y1—Use if your 2009 filing status is Married filing jointly or Qualifying widow(er)  Schedule Y2—Use if your 2009 filing status is Married filing separately  If line 5 is:  The tax is:   of the  If line 5 is:  The tax is:   of the  Over—  But not over—      amount over—  Over—  But not over—      amount over—    $0  $16,700    10%   $0  $0  $8,350    10%   $0  16,700  67,900  $1,670.00  +  15%   16,700  8,350  33,950  $835.00  +  15%   8,350  67,900  137,050  9,350.00  +  25%   67,900  33,950  68,525  4,675.00  +  25%   33,950  137,050  208,850  26,637.50  +  28%   137,050  68,525  104,425  13,318.75  +  28%   68,525  208,850  372,950  46,741.50  +  33%   208,850  104,425  186,475  23,370.75  +  33%   104,425  372,950         100,894.50  +  35%   372,950  186,475         50,447.25  +  35%   186,475               

taxmap/pubs/p505016.htm#w15008e06 Worksheet 27. 2009 Estimated Tax Worksheet—Line 6 Qualified Dividends and Capital Gain Tax Worksheet           1.  Enter the amount from the appropriate worksheet.  Line 5 of your 2009 Estimated Tax Worksheet
 Line 3 of Worksheet 28 (use if you will exclude or deduct foreign earned income or housing)
 1.     2.  Enter your qualified dividends expected for 2009^{1}  2.         3.  Enter the net capital gain expected for 2009^{1}  3.         4.  Add lines 2 and 3  4.       5.  Enter your 28% rate gain or loss expected for 2009^{2}  5.         6.  Enter the unrecaptured section 1250 gain expected for 2009  6.         7.  Add lines 5 and 6  7.         8.  Enter the smaller of line 3 or line 7  8.       9.  Subtract line 8 from line 4  9.     10.  Subtract line 9 from line 1. If zero or less, enter 0  10.       11.  Enter the smaller of line 1 or $67,900 ($33,950 if single or married filing separately, or $45,500 if head of household)  11.         12.  Enter the smaller of line 10 or line 11  12.         13.  Subtract line 4 from line 1. If zero or less, enter 0  13.         14.  Enter the larger of line 12 or line 13  14.      Note. If line 11 and line 12 are the same, skip line 15 and go to line 16.      15.  Subtract line 12 from line 11  15.      Note. If lines 1 and 11 are the same, skip lines 16–28 and go to line 29.    16.  Enter the smaller of line 1 or line 9  16.       17.  Enter the amount from line 15. If line 15 is blank, enter 0  17.       18.  Subtract line 17 from line 16. If zero or less, enter 0  18.     19.  Multiply line 18 by 15% (.15)  19.    Note. If line 6 is zero or blank, skip lines 20–25 and go to line 26.    20.  Enter the smaller of line 3 or line 6  20.       21.  Add lines 4 and 14  21.         22.  Enter the amount from line 1 above  22.         23.  Subtract line 22 from line 21. If zero or less, enter 0  23.       24.  Subtract line 23 from line 20. If zero or less, enter 0  24.     25.  Multiply line 24 by 25% (.25)  25.    Note. If line 5 is zero or blank, skip lines 26–28 and go to line 29.    26.  Add lines 14, 15, 18, and 24  26.     27.  Subtract line 26 from line 1  27.     28.  Multiply line 27 by 28% (.28)  28.   29.  Figure the tax on the amount on line 14 from the 2009 Tax Rate Schedules  29.   30.  Add lines 19, 25, 28, and 29  30.   31.  Figure the tax on the amount on line 1 from the 2009 Tax Rate Schedules  31.   32.  Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 30 or line 31 here and on line 6 of the 2009 Estimated Tax Worksheet (or line 4 of Worksheet 28)  32.  
^{1} If you expect to deduct investment interest expense, do not include on this line any qualified dividends or net capital gain that you will elect to treat as investment income.  ^{2} This includes a section 1202 exclusion from eligible gain on qualified small business stock and gain or loss from the sale or exchange of collectibles. See the instructions for Schedule D (Form 1040) for more information. 

taxmap/pubs/p505016.htm#w15008e0216 Worksheet 28. 2009 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Before you begin: If line 5 of your 2009 Estimated Tax Worksheet is zero, do not complete this worksheet.           1.  Enter the amount from line 5 of your 2009 Estimated Tax Worksheet  1.   2.  Enter the total foreign earned income and housing amount you (and your spouse if filing jointly) expect to exclude or deduct in 2009 on Form 2555 or Form 2555EZ  2.   3.  Add lines 1 and 2  3.   4.  Tax on the amount on line 3. Use the 2009 Tax Rate Schedules or Worksheet 27,* as appropriate  4.   5.  Tax on the amount on line 2. Use the 2009 Tax Rate Schedules  5.   6.  Subtract line 5 from line 4. Enter the result here and on line 6 of your 2009 Estimated Tax Worksheet. If zero or less, enter 0  6.            *If using Worksheet 27 (Qualified Dividends and Capital Gain Tax Worksheet), enter the amount from line 3 above on line 1 of Worksheet 27. Complete Worksheet 27 through line 9. Next, determine if you have a capital gain excess.  Figuring capital gain excess. To find out if you have a capital gain excess, subtract line 5 of your 2009 Estimated Tax Worksheet from line 9 of Worksheet 27. If the result is more than zero, that amount is your capital gain excess.  No capital gain excess. If you do not have a capital gain excess, complete the rest of Worksheet 27 according to its instructions. Then complete lines 5 and 6 above.  Capital gain excess. If you have a capital gain excess, complete a second Worksheet 27 as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above.   Make these modifications only for purposes of filling out Worksheet 28 above.   a. Reduce (but not below zero) the amount you otherwise would enter on line 3 of Worksheet 27 by your capital gain excess.   b. Reduce (but not below zero) the amount you otherwise would enter on line 2 of Worksheet 27 by any of your capital gain excess not used in (a) above.   c. Reduce (but not below zero) the amount you otherwise would enter on line 5 of Worksheet 27 by your capital gain excess.   d. Reduce (but not below zero) the amount you otherwise would enter on line 6 of Worksheet 27 by your capital gain excess. 

taxmap/pubs/p505016.htm#en_us_publink1000139680 Worksheet 29. 2009 Estimated Tax Worksheet—Line 13b Making Work Pay Credit Worksheet 1.  Enter the earned income* you (and your spouse, if married filing jointly) expect in 2009  1.   2.  Multiply line 1 by 6.2% (.062)  2.   3.  Enter $400 ($800 if married filing jointly)  3.   4.  Enter the smaller of line 2 or line 3  4.   5.  Enter the amount from line 1 of your 2009 Estimated Tax Worksheet  5.     6.  Enter the total of any:  Amount of income from Puerto Rico you (and your spouse, if married filing
jointly) expect to exclude;  Amount on Worksheet 28, line 2; and
 Amount of income from American Samoa you (and your spouse, if married filing
jointly) expect to exclude  6.     7.  Add line 5 and line 6  7.   8.  Enter $75,000 ($150,000 if married filing jointly)  8.   9.  Is the amount on line 7 more than the amount on line 8?   No.  Skip line 10. Enter the amount from line 4 on line 11 below.   Yes.  Subtract line 8 from line 7  9.   10.  Multiply line 9 by 2% (.02)  10.   11.  Subtract line 10 from line 4. If zero or less, enter 0  11.   12.  Did you (or your spouse, if married filing jointly) receive social security benefits, supplemental security income, railroad retirement benefits, or veterans disability compensation or pension benefits in November or December 2008 or January 2009?       No.  Enter 0.       Yes.  Enter $250 ($500 if married filing jointly)  12.     13.  Do you (or your spouse, if married filing jointly) expect to receive a pension or annuity in 2009 for services you performed as an employee of the U.S. government or any U.S. state or local government? Do not include any pension or annuity that will be reported on Form W2.       No.  Enter 0.       Yes.  If you checked "No" on line 12, enter $250 ($500 if married filing jointly and the answer on line 13 is "Yes" for both spouses). If you checked "Yes" on line 12, enter 0 (exception: enter $250 if married filing jointly and the spouse who received the pension or annuity did not receive any of the payments described on line 12)  13.     14.  Add lines 12 and 13  14.     15.  Subtract line 14 from line 11. If zero or less, enter 0  15.   16.  Making Work Pay credit (including special credit for government retirees). Add lines 13 and 15. Enter the result here and include in the total on line 13b of your 2009 Estimated Tax Worksheet  16.  
*Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income and any nontaxable combat pay that you will include in your earned income for this purpose. If you will be selfemployed, subtract the amount from Worksheet 22, line 11, to figure your earned income. 

taxmap/pubs/p505016.htm#w15008e09 Worksheet 210. 2009 Annualized Estimated Tax Worksheet Note. For instructions, see Annualized Income Installment Method in chapter 2.
Section A (For Figuring Your Annualized Estimated Tax Payments)—Complete each column after end of period shown.  Estates and trusts: Use the following ending dates in columns (a)–(d): 2/28/2009, 4/30/2009, 7/31/2009, 11/30/2009.  (a) 1/1/09 – 3/31/09  (b) 1/1/09 – 5/31/09  (c) 1/1/09 – 8/31/09  (d) 1/1/09 – 12/31/09  1  Adjusted gross income (AGI) for each period (see instructions). Estates and trusts, enter your taxable income without your exemption for each period. Selfemployed: Complete Section B first  1      2  Annualization amounts. (Estates and trusts, see instructions)  2  4  2.4  1.5  1  3  Annualized income. Multiply line 1 by line 2  3      4  If you itemize, enter itemized deductions for period shown in the column headings (see instructions). All others, enter 0 and skip to line 7. Exception: Estates and trusts, skip to line 9 and enter amount from line 3  4      5  Annualization amounts  5  4  2.4  1.5  1  6  Multiply line 4 by line 5 (see instructions and Worksheet 211 if line 3 is more than $83,400)  6      7  Standard deduction from Worksheet 23  7      8  Enter the larger of line 6 or line 7  8      9  Subtract line 8 from line 3  9      10  In each column, multiply $3,650 by your total expected number of exemptions (see instructions and Worksheet 212 if line 3 is more than $125,100 or you expect to house individuals displaced by a Midwestern disaster). (Estates and trusts, see instructions)  10      11  Subtract line 10 from line 9. If zero or less, enter 0  11      12  Figure your tax on the amount on line 11 (see instructions)  12      13  Selfemployment tax from line 37 of Section B  13      14  Enter other taxes for each payment period (see instructions)  14      15  Total tax. Add lines 12, 13, and 14  15      16  Enter credits for each period (see instructions for type of credits allowed). Do not include any income tax withholding on this line  16      17  Subtract line 16 from line 15. If zero or less, enter 0  17      18  Applicable percentage  18  22.5%  45%  67.5%  90%  19  Multiply line 17 by line 18  19       Complete lines 20–25 of one column before going to line 20 of the next column.  20      20  Enter the total of the amounts in all previous columns of line 25      21  Annualized income installment. Subtract line 20 from line 19. If zero or less, enter 0  21      22  Enter 25% (.25) of line 14c of the Form 1040ES Estimated Tax Worksheet in each column  22      23  Subtract line 25 of the previous column from line 24 of that column  23      24  Add lines 22 and 23  24      25  Enter the smaller of line 21 or line 24 (see instructions)  25      26  Total required payments for the period. Add lines 20 and 25  26      27  Estimated tax payments made (line 28 of all previous columns) plus tax withholding through the due date for the period  27      28  Estimated tax payment required by the next due date. Subtract line 27 from line 26 and enter the result (but not less than zero) here and on your payment voucher  28     

taxmap/pubs/p505016.htm#w15008e09a.contd Worksheet 210. 2009 Annualized Estimated Worksheet (Continued) Section B (For Figuring Your Annualized Estimated SelfEmployment Tax)—Complete each column after end of period shown.  (Form 1040 filers only)  (a) 1/1/09 – 3/31/09  (b) 1/1/09 – 5/31/09  (c) 1/1/09 – 8/31/09  (d) 1/1/09 – 12/31/09  29  Net earnings from selfemployment for the period  29      30  Prorated social security tax limit  30  $26,700  $44,500  $71,200  $106,800  31  Enter actual wages for the period subject to social security tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax  31      32  Subtract line 31 from line 30. If zero or less, enter 0  32      33  Annualization amounts  33  0.496  0.2976  0.186  0.124  34  Multiply line 33 by the smaller of line 29 or line 32  34      35  Annualization amounts  35  0.116  0.0696  0.0435  0.029  36  Multiply line 29 by line 35  36      37  Add lines 34 and 36. Enter the result here and on line 13 of Section A  37      38  Annualization amounts  38  8  4.8  3  2  39  Deduction for onehalf of selfemployment tax. Divide line 37 by line 38. Enter the result here. Use this result to figure your AGI on line 1  39     

taxmap/pubs/p505016.htm#en_us_publink1000139301 Worksheet 211. 2009 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions       1.  Enter line 4 of Worksheet 210, Section A  1.   2.  Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty or theft losses, and gambling losses (after applying the same limits used in line 1)  2.   3.  Subtract line 2 from line 1  3.   4.  Enter line 5 of Worksheet 210, Section A  4.   5.  Multiply line 1 by line 4  5.    Note. If line 3 is zero or less, your deduction is not limited. Stop here and enter line 5 above on line 6 of Worksheet 210, Section A.    6.  Multiply line 3 by line 4  6.   7.  Multiply line 6 by 80% (.80)  7.     8.  Enter line 3 of Worksheet 210, Section A  8.     9.  Enter $166,800 ($83,400 if married filing separately)  9.     10.  Subtract line 9 from line 8  10.      Note. If line 10 is zero or less, your deduction is not limited. Stop here and enter line 5 of this worksheet on line 6 of Worksheet 210, Section A.      11.  Multiply line 10 by 3% (.03)  11.     12.  Enter the smaller of line 7 or line 11  12.   13.  Divide line 12 by 1.5  13.   14.  Subtract line 13 from line 12  14.   15.  Total itemized deductions. Subtract line 14 from line 5. Enter the result here and in the appropriate column of Worksheet 210, Section A, line 6  15.  

taxmap/pubs/p505016.htm#w15008e11 Worksheet 212. 2009 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount        1.  Multiply $3,650 by the number of exemptions you plan to claim  1.   2.  Enter line 3 of Worksheet 210, Section A  2.     3.  Enter the amount shown below for your filing status       Single—$166,800 Married filing jointly or qualifying widow(er)—$250,200 Married filing separately—$125,100 Head of household—$208,500  3.     4.  Subtract line 3 from line 2  4.     5.  Is line 4 more than $122,500 (more than $61,250 if married filing separately)?        Yes. Multiply $2,433 by the number of exemptions you plan to claim and enter the result here and on line 10 of Worksheet 210, Section A. Do not complete the rest of this worksheet.        No. Divide line 4 by $2,500 ($1,250 if married filing separately). If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1)  5.     6.  Multiply line 5 by 2% (.02). Enter the result as a decimal  6.  .  7.  Multiply line 1 by line 6  7.   8.  Divide line 7 by 3.0  8.   9.  Deduction for exemptions. Subtract line 8 from line 1. Enter the result here and in the appropriate column of Worksheet 210, Section A, line 10. Caution. If you expect to house individuals displaced by a Midwestern disaster, enter the result on line 5 of Worksheet 26 and not on Worksheet 210  9.  

taxmap/pubs/p505016.htm#en_us_publink1000139302 Worksheet 213. 2009 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note.  To figure the annualized entries for lines 2, 3, 5, and 6 below, multiply the expected amount for the period by the annualization amount on line 2 of Worksheet 210 for the same period.            1.  Enter the amount from the appropriate worksheet.  Line 11 of your 2009 Annualized Estimated Tax Worksheet (Worksheet 210)
 Line 3 of Worksheet 214 (use if you will exclude or deduct foreign earned income or housing)
 1.     2.  Enter your annualized qualified dividends expected for 2009^{1}  2.         3.  Enter the annualized net capital gain expected for 2009^{1}  3.         4.  Add lines 2 and 3  4.       5.  Enter your annualized 28% rate gain or loss expected for 2009^{2}  5.         6.  Enter the annualized unrecaptured section 1250 gain expected for 2009  6.         7.  Add lines 5 and 6  7.         8.  Enter the smaller of line 3 or line 7  8.       9.  Subtract line 8 from line 4  9.     10.  Subtract line 9 from line 1. If zero or less, enter 0  10.       11.  Enter the smaller of line 1 or $67,900 ($33,950 if single or married filing separately, or $45,500 if head of household)  11.         12.  Enter the smaller of line 10 or line 11  12.         13.  Subtract line 4 from line 1. If zero or less, enter 0  13. 
       14.  Enter the larger of line 12 or line 13  14.      Note. If line 11 and line 12 are the same, skip line 15 and go to line 16.      15.  Subtract line 12 from line 11  15.      Note. If lines 1 and 11 are the same, skip lines 16–28 and go to line 29.    16.  Enter the smaller of line 1 or line 9  16.       17.  Enter the amount from line 15. If line 15 is blank, enter 0  17.       18.  Subtract line 17 from line 16. If zero or less, enter 0  18.     19.  Multiply line 18 by 15% (.15)  19.    Note. If line 6 is zero or blank, skip lines 20–25 and go to line 26.    20.  Enter the smaller of line 3 or line 6  20.       21.  Add lines 4 and 14  21.         22.  Enter the amount from line 1 above  22.         23.  Subtract line 22 from line 21. If zero or less, enter 0  23.       24.  Subtract line 23 from line 20. If zero or less, enter 0  24.     25.  Multiply line 24 by 25% (.25)  25.    Note. If line 5 is zero or blank, skip lines 26–28 and go to line 29.    26.  Add lines 14, 15, 18, and 24  26.     27.  Subtract line 26 from line 1  27.     28.  Multiply line 27 by 28% (.28)  28.   29.  Figure the tax on the amount on line 14 from the 2009 Tax Rate Schedules  29.   30.  Add lines 19, 25, 28, and 29  30.   31.  Figure the tax on the amount on line 1 from the 2009 Tax Rate Schedules  31.   32.  Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 30 or line 31 here and in the appropriate column of the 2009 Annualized Estimated Tax Worksheet, line 12 (or line 4 of Worksheet 214)  32.  
^{1} If you expect to deduct investment interest expense, do not include on this line any qualified dividends or net capital gain that you will elect to treat as investment income.  ^{2} This includes a section 1202 exclusion from eligible gain on qualified small business stock and gain or loss from the sale or exchange of collectibles. See the instructions for Schedule D (Form 1040) for more information. 

taxmap/pubs/p505016.htm#w15008e13 Worksheet 214. 2009 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Before you begin:  If line 11 of Worksheet 210 (2009 Annualized Estimated Tax Worksheet) is zero for the period, do not complete this worksheet.  1.  Enter the amount from line 11 of your 2009 Annualized Estimated Tax Worksheet for the period  1.   2.  Enter the annualized amount* of foreign earned income and housing amount you (and your spouse if filing jointly) expect to exclude or deduct for the period on Form 2555 or Form 2555EZ  2.   3.  Add lines 1 and 2  3.   4.  Tax on the amount on line 3. Use the 2009 Tax Rate Schedules or Worksheet 213,** as appropriate  4.   5.  Tax on the amount on line 2. Use the 2009 Tax Rate Schedules  5.   6.  Subtract line 5 from line 4. Enter the result here and on line 12 of your 2009 Annualized Estimated Tax Worksheet (Worksheet 210). If zero or less, enter 0  6.            * To figure the annualized amount for line 2, multiply the expected exclusion for the period by the annualization amount on line 2 of Worksheet 210 for the same period.  **If using Worksheet 213 (Qualified Dividends and Capital Gain Tax Worksheet), enter the amount from line 3 above on line 1 of Worksheet 213. Complete Worksheet 213 through line 9. Next, determine if you have a capital gain excess.  Figuring capital gain excess. To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Worksheet 210 from line 9 of Worksheet 213. If the result is more than zero, that amount is your capital gain excess.   No capital gain excess. If you do not have a capital gain excess, complete the rest of Worksheet 213 according to its instructions. Then complete lines 5 and 6 above.    Capital gain excess. If you have a capital gain excess, complete a second Worksheet 213 as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above.    Make these modifications only for purposes of filling out Worksheet 214 above.    a. Reduce (but not below zero) the amount you otherwise would enter on line 3 of Worksheet 213 by your capital gain excess.    b. Reduce (but not below zero) the amount you otherwise would enter on line 2 of Worksheet 213 by any of your capital gain excess not used in (a) above.    c. Reduce (but not below zero) the amount you otherwise would enter on line 5 of Worksheet 213 by your capital gain excess.    d. Reduce (but not below zero) the amount you otherwise would enter on line 6 of Worksheet 213 by your capital gain excess.  

taxmap/pubs/p505016.htm#en_us_publink1000145164 Worksheet 215. 2009 Annualized Estimated Tax Worksheet—Line 16 Making Work Pay Credit Worksheet Note.  To figure the annualized entries for lines 1 and 6 below, multiply the expected amount for the period by the annualization amount on line 2 of Worksheet 210 for the same period.   1.  Enter the annualized earned income* you (and your spouse, if married filing jointly) expect in 2009  1.   2.  Multiply line 1 by 6.2% (.062)  2.   3.  Enter $400 ($800 if married filing jointly)  3.   4.  Enter the smaller of line 2 or line 3  4.   5.  Enter the amount from line 3 of Worksheet 210  5.     6.  Enter the total of any:  Annualized amount** of income from Puerto Rico you (and your spouse,
if married filing jointly) expect to exclude;  Amount on Worksheet 214, line 2; and
 Annualized amount** of income from American Samoa you (and your
spouse, if married filing jointly) expect to exclude  6.     7.  Add line 5 and line 6  7.   8.  Enter $75,000 ($150,000 if married filing jointly)  8.   9.  Is the amount on line 7 more than the amount on line 8?   No.  Skip line 10. Enter the amount from line 4 on line 11 below.   Yes.  Subtract line 8 from line 7  9.   10.  Multiply line 9 by 2% (.02)  10.   11.  Subtract line 10 from line 4. If zero or less, enter 0  11.   12.  Did you (or your spouse, if married filing jointly) receive social security benefits, supplemental security income, railroad retirement benefits, or veterans disability compensation or pension benefits in November or December 2008 or January 2009?       No.  Enter 0.       Yes.  Enter $250 ($500 if married filing jointly)  12.     13.  Do you (or your spouse, if married filing jointly) expect to receive a pension or annuity in 2009 for services you performed as an employee of the U.S. government or any U.S. state or local government? Do not include any pension or annuity that you expect to be reported on Form W2.       No.  Enter 0.       Yes.  If you checked "No" on line 12, enter $250 ($500 if married filing jointly and the answer on line 13 is "Yes" for both spouses). If you checked "Yes" on line 12, enter 0 (exception: enter $250 if married filing jointly and the spouse who received the pension or annuity did not receive a payment described on line 12)  13.     14.  Add lines 12 and 13  14.     15.  Subtract line 14 from line 11. If zero or less, enter 0  15.   16.  Making Work Pay credit (including special credit for government retirees). Add lines 13 and 15. Enter the result here and include in the total on line 16 of Worksheet 210  16.  
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income and any nontaxable combat pay that you will include in your earned income for this purpose. If you will be selfemployed, subtract the amount from Worksheet 22, line 11, to figure your earned income.  ** To figure the annualized amount for line 6, multiply the expected exclusion or deduction for the period by the annualization amount on line 2 of Worksheet 211 for the same period. 

taxmap/pubs/p505016.htm#en_us_publink1000145979 Worksheet 216. Amended Estimated Tax Worksheet        1.  Amended total estimated tax due  1.   2.  Multiply line 1 by:       50% (.50) if next payment is due June 15, 2009       75% (.75) if next payment is due September 15, 2009       100% (1.00) if next payment is due January 15, 2010  2.     3.  Estimated tax payments made for all previous periods  3.     4.  Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment  4.      Note. If the payment on line 4 is due January 15, 2010, stop here. Otherwise, go to line 5.      5.  Add lines 3 and 4  5.   6.  Subtract line 5 from line 1 and enter the result (but not less than zero)  6.   7.  Each following required payment: If the payment on line 4 is due June 15, 2009, enter onehalf of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2009, and January 15, 2010. If the amount on line 4 is due September 15, 2009, enter the full amount on line 6 here and on the payment voucher for your payment due January 15, 2010  7.  
