Free 2007 Form 1040-ES(E) - Federal

Form

1040-ES (E)

Estimated Tax for Individuals
2. 100% of the tax shown on your 2006 tax return (but see Higher income taxpayers on this page). However, if you did not file a 2006 tax return or if your 2006 return did not cover 12 months, item (2) above does not apply. Exception. You do not have to pay estimated tax for 2007 if you were a U.S. citizen or resident alien for all of 2006 and you had no tax liability for the full 12-month 2006 tax year. You had no tax liability for 2006 if your total tax was zero or you did not have to file an income tax return. Special rules. There are special rules for farmers, fishermen, certain household employers, and certain higher income taxpayers. Farmers and fishermen. If at least two-thirds of your gross income for 2006 or 2007 is from farming or fishing, substitute 662/ 3 % for 90% in (1) under General rule, earlier. Household employers. When estimating the tax on your 2007 tax return, include your household employment taxes (the amount before subtracting advance EIC payments made to your employee(s)) if either of the following applies. You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income. You would be required to make estimated tax payments to avoid a penalty even if you did not include household employment taxes when figuring your estimated tax. Higher income taxpayers. If your adjusted gross income for 2006 was more than $150,000 ($75,000 if your filing status for 2007 is married filing separately), substitute 110% for 100% in (2) under General rule, earlier. This rule does not apply to farmers or fishermen. Increase your withholding. If you also receive salaries and wages, you may be able to avoid having to make estimated tax payments on your other income by asking your employer to take more tax out of your earnings. To do this, file a new Form W-4, Employee's Withholding Allowance Certificate, with your employer. If you receive a pension or annuity, you can use Form W-4P, Withholding Certificate for Pension or Annuity Payments, to start or change your withholding from these payments.

OMB No. 1545-0074

Department of the Treasury Internal Revenue Service

2007

Purpose of This Package
Use this package to figure and pay your estimated tax. If you are not required to make estimated tax payments for 2007, you can discard this package. Estimated tax is the method used to pay tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.). In addition, if you do not elect voluntary withholding, you should make estimated tax payments on unemployment compensation and the taxable part of your social security benefits. See the 2006 instructions for your tax return for details on income that is taxable. The estimated tax worksheet on page 4 will help you figure the correct amount to pay. Use the Record of Estimated Tax Payments on page 5 to keep track of the payments you have made and the number and amounts of your remaining payments. Our records show that you made an electronic estimated tax payment. As a result, we are not including any paper estimated tax payment vouchers in this package. Please continue to make your payments electronically. This helps to ensure that your account is properly and timely credited. If you want a paper estimated tax payment voucher, get Form 1040-ES online at www.irs.gov. Or, you can call 1-800-TAX-FORM (1-800-829-3676). You should receive your order within 10 days. If you have a new address, file Form 8822, Change of Address. The IRS will update your record and send you a confirmation of the change. If your name has changed since you filed your last tax return, see Name Change on page 3.

You can also choose to have federal income tax withheld from certain government payments. For details, see Form W-4V, Voluntary Withholding Request.

Additional Information You May Need
You can find most of the information you will need in Pub. 505, Tax Withholding and Estimated Tax. Other available information: Pub. 553, Highlights of 2006 Tax Changes. Instructions for the 2006 Form 1040 or 1040A. Pub. 4492, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma. Pub. 1460, Highlights of Tax Relief Provided to Taxpayers in Response to Hurricanes Katrina, Rita, and Wilma. What's Hot. Go to www.irs.gov, click on More Forms and Publications, and then on What's Hot in forms and publications. For details on how to get forms and publications, see page 7 of the instructions for Form 1040 or 1040A. If you have tax questions, call 1-800-829-1040 for assistance. For TTY/TDD help, call 1-800-829-4059.

What's New for 2007
Use your 2006 tax return as a guide in figuring your 2007 estimated tax, but be sure to consider the following changes. For more information on these and other changes that may affect your 2007 estimated tax, see Pub. 553. Standard deduction. If you do not itemize your deductions, you can take the 2007 standard deduction listed below for your filing status.
IF your 2007 filing THEN your standard status is . . . deduction is . . . Married filing jointly or $10,700 Qualifying widow(er) Head of household $ 7,850 Single or Married filing separately $ 5,350

Who Must Make Estimated Tax Payments
The estimated tax rules apply to: U.S. citizens and resident aliens, Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands, and American Samoa, and Nonresident aliens (use Form 1040-ES(NR)). General rule. In most cases, you must make estimated tax payments if you expect to owe at least $1,000 in tax for 2007 (after subtracting your withholding and credits) and you expect your withholding and credits to be less than the smaller of: 1. 90% of the tax shown on your 2007 tax return, or

However, if you can be claimed as a dependent on another person's 2007 tax return, your standard deduction is the greater of: $850, or Your earned income plus $300 (up to the standard deduction amount).

Cat. No. 39035R

Your standard deduction is increased by the following amount if, at the end of 2007, you are: An unmarried individual (single or head of household) and are: 65 or older or blind $1,300 65 or older and blind $2,600 A married individual (filing jointly or separately) or a qualifying widow(er) and are: 65 or older or blind $1,050 65 or older and blind $2,100 Both spouses 65 or older $2,100 * Both spouses 65 or older and blind $4,200 * * If married filing separately, these amounts apply only if you can claim an exemption for your spouse. Your standard deduction is zero if (a) your spouse itemizes on a separate return, CAUTION or (b) you were a dual-status alien and you do not elect to be taxed as a resident alien for 2007. IRA deduction expanded. You may be able to take an IRA deduction if you were covered by a retirement plan and your 2007 modified adjusted gross income (AGI) is less than $62,000 ($103,000 if married filing jointly or qualifying widow(er)). Deduction for domestic production activities. For 2007, the deduction rate will increase to 6%. Earned income credit (EIC). You may be able to take the EIC if: A child lived with you and you earned less than $37,783 ($39,783 if married filing jointly), or A child did not live with you and you earned less than $12,590 ($14,590 if married filing jointly). Standard mileage rates. The 2007 rate per mile for use of your vehicle is: 48.5 cents for business use, 14 cents for charitable use, and 20 cents for medical care and moving. Deduction for qualified mortgage insurance premiums. A homeowner who obtained a qualified mortgage during 2007, and whose adjusted gross income is less than $110,000 ($55,000 if married filing separately), may be able to deduct some of the mortgage insurance premiums paid during the year (as if they were mortgage interest) as an itemized deduction. Credit for prior year minimum tax. A partial credit for AMT paid on a return 4 or more years ago is available for 2007. To see if you qualify and to compute the amount of your credit, see Pub. 553. Health Savings Account (HSA). Beginning in 2007: You can fund your HSA by making a one-time direct transfer from your IRA to your HSA,
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The maximum deductible contribution is no longer limited to the annual deductible under the high deductible health plan, and You are allowed an HSA contribution of $2,850 for single coverage ($5,650 for family coverage). For more information about changes to HSAs, see Pub. 553. Certain credits no longer allowed against alternative minimum tax (AMT). The credit for child and dependent care expenses, credit for the elderly or the disabled, education credits, residential energy credits, mortgage interest credit, and the District of Columbia first-time homebuyer credit are no longer allowed against AMT and a new tax liability limit applies. For most people, this limit is your regular tax minus any tentative minimum tax. Electronic payments. When you e-file your 2006 individual tax return, you can schedule up to four estimated tax payments for 2007 by electronic funds withdrawal. See Pay by Electronic Funds Withdrawal on page 3.

How To Figure Your Estimated Tax
You will need: The 2007 Estimated Tax Worksheet on page 4. The Instructions for the 2007 Estimated Tax Worksheet on page 4. The 2007 Tax Rate Schedules on page 5. Your 2006 tax return and instructions to use as a guide to figuring your income, deductions, and credits (but be sure to consider the items listed under What's New for 2007 that begins on page 1). Matching estimated tax payments to income. If you receive your income unevenly throughout the year (for example, because you operate your business on a seasonal basis), you may be able to lower or eliminate the amount of your required estimated tax payment for one or more periods by using the annualized income installment method. See Pub. 505 for details. Changing your estimated tax. To amend or correct your estimated tax, see How To Amend Estimated Tax Payments on page 3. You cannot make joint estimated tax payments if you or your spouse is a CAUTION nonresident alien, you are separated under a decree of divorce or separate maintenance, or you and your spouse have different tax years.

Extended Tax Benefits
The following tax benefits have been extended for 2007. Tuition and fees deduction. Educator expense deduction. State and local sales tax deduction. Election to include combat pay as earned income for purposes of claiming the earned income credit. DC first-time homebuyer credit. For more information about these and other 2007 tax changes, see Pub. 553.

Payment Due Dates
You can pay all of your estimated tax by April 16, 2007,* or in four equal amounts by the dates shown below. 1st payment April 16, 2007* 2nd payment June 15, 2007 3rd payment Sept. 17, 2007 4th payment Jan. 15, 2008**
* If you live in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, or the District of Columbia, you have until April 17, 2007, to make your first estimated tax payment. ** You do not have to make the payment due January 15, 2008, if you file your 2007 tax return by January 31, 2008, and pay the entire balance due with your return.

Expired Tax Benefits
The following benefits were scheduled to expire at the end of 2006. Certain relief granted for hurricanes Katrina, Wilma, and Rita. Tax-favored treatment of qualified hurricane distributions from eligible retirement plans. Increased limits and delayed repayment on loans from qualified employer plans. Increased limits for the Hope and lifetime learning credits. Discharge of nonbusiness indebtedness by reason of Hurricane Katrina. Additional exemption for housing individuals displaced by Hurricane Katrina. Other benefits. The temporary increase in the AMT exemption amounts. For 2007, the exemption amount will decrease to $33,750 ($45,000 if married filing jointly or a qualifying widow(er); $22,500 if married filing separately).

CAUTION

Payments are due by the dates indicated whether or not you are outside the United States and Puerto Rico.

If your payments are late or you did not pay enough, you may be charged a penalty for underpaying your tax. See When a Penalty Is Applied on page 3. No income subject to estimated tax during first payment period. If, after March 31, 2007, 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 Pub. 505. Although your payment due dates will be the same as shown above, the payment amounts will vary based on your income, deductions, additional taxes, and credits for the months ending before each payment due date. As a result, this method may allow you to skip or lower the amount due for one or more payments. If you use the annualized income installment method, file Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, with your 2007 tax return, even if no penalty is owed. Farmers and fishermen. If at least two-thirds of your gross income for 2006 or 2007 is from farming or fishing, you can do one of the following. Pay all of your estimated tax by January 15, 2008. File your 2007 Form 1040 by March 3, 2008, and pay the total tax due. In this case, 2007 estimated tax payments are not 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.

period, see Amended estimated tax under Regular Installment Method 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.

Pay by Electronic Funds Withdrawal
If you electronically file your 2006 tax return, you can make up to four (4) 2007 estimated tax payments by electronic funds withdrawal. This is a free option. The payments can be withdrawn from either a checking or savings account. At the same time you file your return, you may schedule estimated tax payments for any or all of the following dates: April 16, 2007, June 15, 2007, September 17, 2007, and January 15, 2008. Check with your tax return preparer or tax preparation software for details. Your scheduled payments will be acknowledged when you file your tax return. Payments scheduled through electronic funds withdrawal can be cancelled up to 8 p.m. Eastern time, 2 business days before the scheduled payment date, by contacting the U.S. Treasury Financial Agent at 1-888-353-4537.

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 did not pay enough estimated tax for the year or you did not 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 Pub. 505 for details.

How To Pay Estimated Tax
Paying electronically helps to ensure timely receipt of your estimated tax payment. You can pay electronically using the following convenient, safe, and secure electronic payment options. Electronic Federal Tax Payment System (EFTPS). Electronic funds withdrawal. Credit card. When you pay taxes electronically, there is no check to write and no voucher to mail. Payments can be made 24 hours a day, 7 days a week. You will receive a confirmation number or electronic acknowledgement of the payment. See below for details.

Pay by Credit Card
You can use your American Express® Card, Discover® Card, MasterCard® card, or Visa® card to make estimated tax payments. Call toll-free or visit the website of either service provider listed below and follow the instructions. A convenience fee will be charged by the service provider based on the amount you are paying. Fees may vary between providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You can also find out what the fee will be by calling the provider's toll-free automated customer service number or visiting the provider's website shown below. Official Payments Corporation 1-800-2PAY-TAXSM (1-800-272-9829) 1-877-754-4413 (Customer Service) www.officialpayments.com Link2Gov Corporation 1-888-PAY-1040SM (1-888-729-1040) 1-888-658-5465 (Customer Service) www.PAY1040.com You will be given a confirmation number at the end of the transaction. Fill in the Record of Estimated Tax Payments on page 5. Enter the confirmation number in column (c), but do not include the amount of the convenience fee in column (d).

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 2007 tax return. On the statement, explain all of the estimated tax payments you (and your spouse, if filing jointly) made for 2007 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 2007 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 1-800-772-1213.

Pay by Electronic Federal Tax Payment System (EFTPS)
EFTPS is a free tax payment system designed with all taxpayers in mind. Online or by phone, you input your tax payment information electronically and you are done. EFTPS offers you convenience. Through EFTPS, you can schedule one-time or recurring payments for withdrawal from your checking or savings account up to 365 days in advance. You can also modify or cancel payments up to 2 business days before the scheduled withdrawal date. To use EFTPS, you must enroll. Enroll online at www.eftps.gov or call 1-800-555-4477 (for business accounts) or 1-800-316-6541 (for individual accounts) to receive an enrollment form and instructions by mail. TTY/TDD help is available by calling 1-800-733-4829.

How To Amend Estimated Tax Payments
To change or amend your estimated tax payments, refigure your total estimated tax payments due (line 16a of the worksheet on page 4). Then, to figure the payment due for each remaining payment

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2007 Estimated Tax Worksheet
1 2 Adjusted gross income you expect in 2007 (see instructions below) If you plan to itemize deductions, enter the estimated total of your itemized deductions.

Keep for Your Records
1

Caution: If line 1 above is over $156,400 ($78,200 if married filing separately), your deduction may be reduced. See Pub. 505 for details. 3 4 5 6 If you do not plan to itemize deductions, enter your standard deduction from page 1. Subtract line 2 from line 1 Exemptions. Multiply $3,400 by the number of personal exemptions. Caution: See Pub. 505 to figure the amount to enter if line 1 above is over: $234,600 if married filing jointly or qualifying widow(er); $195,500 if head of household; $156,400 if single; or $117,300 if married filing separately Subtract line 4 from line 3 Tax. Figure your tax on the amount on line 5 by using the 2007 Tax Rate Schedules on page 5. Caution: If you have qualified dividends or a net capital gain, or expect to claim the foreign earned income exclusion or housing exclusion, see Pub. 505 to figure the tax Alternative minimum tax from Form 6251 Add lines 6 and 7. Also include any tax from Form 4972 and Form 8814 and any recapture of education credits Credits (see instructions below). Do not include any income tax withholding on this line Subtract line 9 from line 8. If zero or less, enter -0Self-employment tax (see instructions below). Estimate of 2007 net earnings from self-employment $ ; if $97,500 or less, multiply the amount by 15.3%; if more than $97,500, multiply the amount by 2.9%, add $12,090 to the result, and enter the total. Caution: If you also have wages subject to social security tax, see Pub. 505 to figure the amount to enter Other taxes (see instructions below) Add lines 10 through 12 b Earned income credit, additional child tax credit, and credits from Form 4136 and Form 8885 14a c Total 2007 estimated tax. Subtract line 13b from line 13a. If zero or less, enter -014a Multiply line 13c by 90% (662/ 3 % for farmers and fishermen)

2 3 4 5 6 7 8 9 10

7 8 9 10 11

11 12 13a 13b 13c

12 13a

b Enter the tax shown on your 2006 tax return (110% of that amount if you are not a farmer or fisherman and the adjusted gross income shown on that return is more than $150,000 or, if married filing separately for 2007, more than $75,000)

14b 14c

c 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 the amount 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 tax when you file your return. If you prefer, you can pay the amount shown on line 13c. For details, see Pub. 505. Income tax withheld and estimated to be withheld during 2007 (including income tax withholding on pensions, annuities, certain deferred income, etc.) 16a Subtract line 15 from line 14c Is the result zero or less? Yes. Stop here. You are not required to make estimated tax payments. No. b Go to line 16b. 16b Subtract line 15 from line 13c Is the result less than $1,000? Yes. Stop here. You are not required to make estimated tax payments. No. 17 Go to line 17 to figure your required payment. If the first payment you are required to make is due April 16, 2007, enter 1/ 4 of line 16a (minus any 2006 overpayment 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.) both have self-employment income, figure the self-employment tax for each of you separately. Enter the total on line 11. When figuring your estimate of 2007 net earnings from self-employment, be sure to use only 92.35% of your total net profit from self-employment. Line 12. Other taxes. Use the instructions for the 2006 Form 1040 to determine if you expect to owe, for 2007, any of the taxes that would have been entered on lines 60 (additional tax on early distributions only), 61, and 62, and any write-ins on line 63 of the 2006 Form 1040. On line 12, enter the total of those taxes, subject to the following two exceptions. Exception 1. Include household employment taxes (line 62) on this line only if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments (to avoid a penalty) even if you did not

15 16a

15

17

Instructions for the 2007 Estimated Tax Worksheet
Line 1. Adjusted gross income. Use your 2006 tax return and instructions as a guide to figuring the adjusted gross income you expect in 2007 (but be sure to consider the items listed under What's New for 2007 that begins on page 1). For more details on figuring your adjusted gross income, see Expected AGI--Line 1 in chapter 2 of Pub. 505. If you are self-employed, be sure to take into account the deduction for one-half of your self-employment tax (2006 Form 1040, line 27). Line 9. Credits. See the 2006 Form 1040, lines 47 through 55, or Form 1040A, lines 29 through 33, and the related instructions. However, be sure to consider the tax law changes noted earlier on the change in tax liability limit for certain nonrefundable personal credits. Line 11. Self-employment tax. If you and your spouse make joint estimated tax payments and you Page 4

include household employment taxes when figuring your estimated tax. If you meet one or both of the above, include in the amount on line 12 the total of your household employment taxes before subtracting advance EIC payments made to your employee(s). Exception 2. Of the amounts for other taxes that may be entered on line 63, do not include on line 12: tax on recapture of a federal mortgage subsidy, uncollected employee social security and Medicare tax or RRTA tax on tips or group-term life insurance, tax on golden parachute payments, or excise tax on insider stock compensation from an expatriated corporation. These taxes are not required to be paid until the due date of your income tax return (not including extensions). Line 17. If you are a household employer and you make advance EIC payments to your employee(s), reduce your required estimated tax payment for each period by the amount of advance EIC payments paid during the period.

2007 Tax Rate Schedules
Caution. Do not use these Tax Rate Schedules to figure your 2006 taxes. Use only to figure your 2007 estimated taxes. Schedule X--Use if your 2007 filing status is Single
If line 5 is: Over-- $0 7,825 31,850 77,100 160,850 349,700 But not over-- $7,825 31,850 77,100 160,850 349,700 --------The tax is: of the amount over-- $0 7,825 31,850 77,100 160,850 349,700

Schedule Z--Use if your 2007 filing status is Head of household
If line 5 is: Over-- $0 11,200 42,650 110,100 178,350 349,700 But not over-- $11,200 42,650 110,100 178,350 349,700 ------------------$1,120.00 5,837.50 22,700.00 41,810.00 98,355.50 + + + + + 10% 15% 25% 28% 33% 35% The tax is: of the amount over-- $0 11,200 42,650 110,100 178,350 349,700

----------$ 782.50 4,386.25 15,698.75 39,148.75 101,469.25

10% + 15% + 25% + 28% + 33% + 35%

Schedule Y-1--Use if your 2007 filing status is Married filing jointly or Qualifying widow(er)
If line 5 is: Over-- $0 15,650 63,700 128,500 195,850 349,700 But not over-- $15,650 63,700 128,500 195,850 349,700 --------The tax is: of the amount over-- $0 15,650 63,700 128,500 195,850 349,700

Schedule Y-2--Use if your 2007 filing status is Married filing separately
If line 5 is: Over-- $0 7,825 31,850 64,250 97,925 174,850 But not over-- $7,825 31,850 64,250 97,925 174,850 ------------------$ 782.50 4,386.25 12,486.25 21,915.25 47,300.50 + + + + + 10% 15% 25% 28% 33% 35% The tax is: of the amount over-- $0 7,825 31,850 64,250 97,925 174,850

----------$1,565.00 8,772.50 24,972.50 43,830.50 94,601.00

10% + 15% + 25% + 28% + 33% + 35%

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

Payment due date

(a) Amount due

(b) Date paid

(c) Credit card confirmation number

(d) Amount paid (do not include any credit card convenience fee)

Payment number

(e) 2006 overpayment credit applied

(f) Total amount paid and credited (add (d) and (e))

1 4/16/2007* 2 6/15/2007 3 9/17/2007 4 1/15/2008** Total

* If you live in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, or the District of Columbia, you have until April 17, 2007, to make your first estimated tax payment. **You do not have to make this payment if you file your 2007 tax return by January 31, 2008, and pay the entire balance due with your return.

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Privacy Act and Paperwork Reduction Act Notice. The Privacy Act of 1974 and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. This notice applies to all papers you file with us. It also applies to 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 say that you must file a return or statement with us for any tax for which you are liable. Your response is mandatory under these sections. Code section 6109 and its regulations say that you must provide your taxpayer identification number on what you file. This is so we know who you are, and can process your return and other papers.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as stated in Code section 6103. We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax. We may disclose the information to the Department of Justice and to other federal agencies, as provided by law. We may disclose it to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

If you do not file a return, do not give the information asked for, or give fraudulent information, you may be charged penalties and be subject to criminal prosecution. Please keep this notice with your records. It may help you if we ask you for other information. If you have any questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office. The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return. If you have suggestions for making this package simpler, we would be happy to hear from you. See the instructions for your income tax return.

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1040-ES(E)
P.O. Box 218499 Kansas City, MO 64121

Internal Revenue Service

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