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IRS.gov Website
Publication 505
taxmap/pubs/p505-017.htm#en_us_publink1000194778

Estimated Tax(p48)

For Use in Calendar Year 2014
rule
Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Include any overpayment from 2012 that you had credited to your 2013 estimated tax. You must use Form 1040 or Form 1040A if you paid estimated tax. You cannot file Form 1040EZ.
If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc., from the fiduciary. If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter "ES payment claimed" and the amount. However, do not include this amount in the total on line 37. Instead, enter the amount on Form 1040, line 63. This estimated tax payment for 2013 is treated as being made by you on January 15, 2014.
taxmap/pubs/p505-017.htm#en_us_publink1000194779

Name changed.(p48)

For Use in Calendar Year 2014
rule
If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating:
The statement should cover payments you made jointly with your spouse as well as any you made separately.
Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. For more information, call the Social Security Administration at 1-800-772-1213.
taxmap/pubs/p505-017.htm#en_us_publink1000194780

Separate Returns(p49)

For Use in Calendar Year 2014
rule
If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments.
If you made joint estimated tax payments, you must decide how to divide the payments between your returns. One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013.
taxmap/pubs/p505-017.htm#en_us_publink1000194781

Example.(p49)

James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. They file separate 2013 Forms 1040. James' tax is $4,000 and Evelyn's is $1,000. If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). The balance, $600 (20% of $3,000), is Evelyn's share.
taxmap/pubs/p505-017.htm#en_us_publink1000194782

Divorced Taxpayers(p49)

For Use in Calendar Year 2014
rule
If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. See Example earlier under Separate Returns.
If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Enter your former spouse's SSN, followed by "DIV," under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37.