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IRS.gov Website
Publication 505
taxmap/pubs/p505-010.htm#en_us_publink1000194549

Chapter 2
Estimated Tax for 2013(p24)

taxmap/pubs/p505-010.htm#en_us_publink1000194550Introduction

Estimated tax is the method used to pay tax on income that is not subject to withholding. This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough.
Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax, later), you may be charged a penalty even if you are due a refund when you file your tax return. For information on when the penalty applies, see chapter 4.
Deposit
It would be helpful for you to have a copy of your 2012 tax return and an estimate of your 2013 income nearby while reading this chapter.

taxmap/pubs/p505-010.htm#TXMP1c34f24a

Useful items

You may want to see:


Form (and Instructions)
  1040-ES: Estimated Tax for Individuals
See chapter 5 for information about how to get this publication and form.
taxmap/pubs/p505-010.htm#en_us_publink1000194555

Worksheets.(p24)

rule
You may need to use several of the blank worksheets included in this chapter. See Worksheets for Chapter 2, later, to locate what you need.
taxmap/pubs/p505-010.htm#en_us_publink1000194557

Who Does Not Have To Pay Estimated Tax(p24)

rule
If you receive salaries and wages, you may be able to avoid paying estimated tax by asking your employer to take more tax out of your earnings. To do this, file a new Form W-4 with your employer. See chapter 1.
taxmap/pubs/p505-010.htm#en_us_publink1000194559

Estimated tax not required.(p24)

rule
You do not have to pay estimated tax for 2013 if you meet all three of the following conditions.
You had no tax liability for 2012 if your total tax (defined later under Total tax for 2012—line 14b) was zero or you did not have to file an income tax return.
taxmap/pubs/p505-010.htm#en_us_publink1000194561

taxmap/pubs/p505-010.htm#en_us_publink1000194562