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1040 Estimated Tax Form

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1040 Estimated Tax Form

1040 estimated tax form Index A Accounting method Accrual, Accrual Method, Accrual method. 1040 estimated tax form Automatic procedures, Automatic change procedures. 1040 estimated tax form Cash, Cash Method, Cash method. 1040 estimated tax form Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. 1040 estimated tax form Administrator, Executor or administrator. 1040 estimated tax form Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). 1040 estimated tax form Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). 1040 estimated tax form Appeal rights, Appeals. 1040 estimated tax form Appreciation, Appreciation. 1040 estimated tax form Audits, Examinations (audits). 1040 estimated tax form Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. 1040 estimated tax form Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. 1040 estimated tax form Capital gain or loss, Is My Gain or Loss Ordinary or Capital? Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). 1040 estimated tax form Cash discount, Cash discounts. 1040 estimated tax form , Cash discounts. 1040 estimated tax form Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. 1040 estimated tax form Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. 1040 estimated tax form Claim for refund, Refunds. 1040 estimated tax form Collection of tax, Collections. 1040 estimated tax form Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. 1040 estimated tax form Condemned property, Condemned property. 1040 estimated tax form Consignments, Consignments. 1040 estimated tax form Construction allowances, Construction allowances. 1040 estimated tax form Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). 1040 estimated tax form Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). 1040 estimated tax form Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). 1040 estimated tax form Disabled access, Disabled access credit (Form 8826). 1040 estimated tax form Distilled spirits, Distilled spirits credit (Form 8906). 1040 estimated tax form Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). 1040 estimated tax form How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040 estimated tax form Investment, Investment credit (Form 3468). 1040 estimated tax form Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). 1040 estimated tax form Low-income housing, Low-income housing credit (Form 8586). 1040 estimated tax form New markets, New markets credit (Form 8874). 1040 estimated tax form Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). 1040 estimated tax form Orphan drug, Orphan drug credit (Form 8820). 1040 estimated tax form Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). 1040 estimated tax form Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040 estimated tax form Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040 estimated tax form Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). 1040 estimated tax form Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). 1040 estimated tax form Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 1040 estimated tax form Work opportunity, Work opportunity credit (Form 5884). 1040 estimated tax form D Damages, Damages. 1040 estimated tax form Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. 1040 estimated tax form Refund offset against, Offset against debts. 1040 estimated tax form Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. 1040 estimated tax form Business bad debt, Business bad debt. 1040 estimated tax form Calendar tax year, Calendar tax year. 1040 estimated tax form Cash discount, Cash discounts. 1040 estimated tax form , Cash discounts. 1040 estimated tax form Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. 1040 estimated tax form Entertainment expenses, Entertainment expenses. 1040 estimated tax form Fair market value, Fair market value. 1040 estimated tax form Fiscal tax year, Fiscal tax year. 1040 estimated tax form Fringe benefit, Fringe benefits. 1040 estimated tax form Local transportation expenses, Local transportation expenses. 1040 estimated tax form Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. 1040 estimated tax form Ordinary expense, Introduction Principal place of business, Principal place of business. 1040 estimated tax form Qualified long-term real property, Qualified long-term real property. 1040 estimated tax form Qualified real property business debt, Cancellation of qualified real property business debt. 1040 estimated tax form Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. 1040 estimated tax form Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. 1040 estimated tax form Tax home, Local transportation expenses. 1040 estimated tax form Trade discount, Trade discounts. 1040 estimated tax form , Cash discounts. 1040 estimated tax form Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. 1040 estimated tax form Depreciation, recapture, Recapture of depreciation. 1040 estimated tax form Direct seller, Direct seller. 1040 estimated tax form , Real estate agent or direct seller. 1040 estimated tax form Disabled access credit, Disabled access credit (Form 8826). 1040 estimated tax form Disposition of property Business property, Introduction Installment sale, Installment sales. 1040 estimated tax form , Installment sales. 1040 estimated tax form Like-kind exchange, Like-kind exchanges. 1040 estimated tax form , Like-kind exchanges. 1040 estimated tax form , Exchange of like-kind property. 1040 estimated tax form Nontaxable exchange, Nontaxable exchanges. 1040 estimated tax form Sale of a business, Sale of a business. 1040 estimated tax form Distilled spirits credit, Distilled spirits credit (Form 8906). 1040 estimated tax form Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. 1040 estimated tax form Drawing account, Merchandise withdrawn from sale. 1040 estimated tax form Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. 1040 estimated tax form EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. 1040 estimated tax form Employee benefit programs, Fringe benefits. 1040 estimated tax form Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). 1040 estimated tax form Employment taxes About, Employment Taxes Deduction for, Employment taxes. 1040 estimated tax form Entertainment expenses, Entertainment expenses. 1040 estimated tax form (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. 1040 estimated tax form Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). 1040 estimated tax form Excise taxes About, Excise Taxes Deduction for, Excise taxes. 1040 estimated tax form Executor, Executor or administrator. 1040 estimated tax form Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. 1040 estimated tax form Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. 1040 estimated tax form , Fishing crew member. 1040 estimated tax form Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. 1040 estimated tax form 1099-B (barter), Information returns. 1040 estimated tax form 1099-MISC (miscellaneous), Form 1099-MISC. 1040 estimated tax form , Information returns. 1040 estimated tax form 1128 (change tax year), Change in tax year. 1040 estimated tax form 2210 (underpayment of estimated tax), Penalty for underpayment of tax. 1040 estimated tax form 2290 (excise tax for heavy trucks), Form 2290. 1040 estimated tax form 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). 1040 estimated tax form 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. 1040 estimated tax form 4684 (casualty and theft), Casualties and thefts. 1040 estimated tax form 4797 (sale of business property), Dispositions of business property and depreciable property. 1040 estimated tax form , Condemned property. 1040 estimated tax form , Listed property. 1040 estimated tax form 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). 1040 estimated tax form 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. 1040 estimated tax form 720 (excise tax return), Form 720. 1040 estimated tax form 8300 (cash payments over $10,000), Form 8300. 1040 estimated tax form 8586 (low-income housing), Low-income housing credit (Form 8586). 1040 estimated tax form 8594 (asset acquisition), Sale of a business. 1040 estimated tax form 8820 (orphan drug credit), Orphan drug credit (Form 8820). 1040 estimated tax form 8824 (like-kind exchange), Like-kind exchanges. 1040 estimated tax form , Like-kind exchanges. 1040 estimated tax form 8826 (disabled access credit), Disabled access credit (Form 8826). 1040 estimated tax form 8829 (business in home), Deduction limit. 1040 estimated tax form 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040 estimated tax form 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 1040 estimated tax form 8857 (innocent spouse), Innocent spouse relief. 1040 estimated tax form 8874 (new markets credit), New markets credit (Form 8874). 1040 estimated tax form 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). 1040 estimated tax form 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). 1040 estimated tax form 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). 1040 estimated tax form 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). 1040 estimated tax form 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). 1040 estimated tax form 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). 1040 estimated tax form , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). 1040 estimated tax form 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). 1040 estimated tax form 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). 1040 estimated tax form 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). 1040 estimated tax form 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. 1040 estimated tax form SS-4 (application for EIN), Employer identification number (EIN). 1040 estimated tax form SS-5 (application for SSN), Social security number (SSN). 1040 estimated tax form W-2 (report wages), Form W-2. 1040 estimated tax form W-4 (employee withholding), Employee. 1040 estimated tax form W-7 (application for ITIN), Individual taxpayer identification number (ITIN). 1040 estimated tax form W-9 (request for TIN), Other payee. 1040 estimated tax form Fringe benefits, Fringe benefits. 1040 estimated tax form Fuel taxes, Fuel taxes. 1040 estimated tax form G Gains and losses, Gains and losses. 1040 estimated tax form General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. 1040 estimated tax form Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. 1040 estimated tax form Husband and wife business, Business owned and operated by spouses. 1040 estimated tax form I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. 1040 estimated tax form Gains and losses, Gains and losses. 1040 estimated tax form Kickbacks, Kickbacks. 1040 estimated tax form Kinds of income, Kinds of Income Lost income payments, Lost income payments. 1040 estimated tax form Other, Other Income Paid to a third party, Income paid to a third party. 1040 estimated tax form Personal property rent, Personal Property Rents Promissory notes, Promissory notes. 1040 estimated tax form Recapture of depreciation, Recapture of depreciation. 1040 estimated tax form Recovery of items previously deducted, Recovery of items previously deducted. 1040 estimated tax form Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. 1040 estimated tax form Income tax About, Income Tax Deduction for, Income taxes. 1040 estimated tax form How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. 1040 estimated tax form Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. 1040 estimated tax form , Employment Taxes, Sole proprietor or independent contractor. 1040 estimated tax form Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). 1040 estimated tax form Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. 1040 estimated tax form Installment sales, Installment sales. 1040 estimated tax form Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. 1040 estimated tax form Prepayment, Prepayment. 1040 estimated tax form Proceeds, Insurance proceeds. 1040 estimated tax form Self-employed health, Self-employed health insurance deduction. 1040 estimated tax form Insurance agent Former, Insurance agent, former. 1040 estimated tax form Retired, Insurance agent, retired. 1040 estimated tax form Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). 1040 estimated tax form K Kickbacks, Kickbacks. 1040 estimated tax form , Expenses You Cannot Deduct L Lease bonus, Lease bonus. 1040 estimated tax form Lease cancellation payments, Lease cancellation payments. 1040 estimated tax form Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. 1040 estimated tax form , Exchange of like-kind property. 1040 estimated tax form Limited liability company, Limited liability company (LLC). 1040 estimated tax form Listed property, Listed property. 1040 estimated tax form Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. 1040 estimated tax form Lodging, Meals and lodging. 1040 estimated tax form Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. 1040 estimated tax form Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). 1040 estimated tax form Low-income housing credit, Low-income housing credit (Form 8586). 1040 estimated tax form M Meals, Meals and lodging. 1040 estimated tax form (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. 1040 estimated tax form Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). 1040 estimated tax form N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). 1040 estimated tax form Newspaper carrier or distributor, Newspaper carrier or distributor. 1040 estimated tax form Newspaper or magazine vendor, Newspaper or magazine vendor. 1040 estimated tax form Nonbusiness bad debt, Nonbusiness bad debts. 1040 estimated tax form Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). 1040 estimated tax form Nondeductible insurance premiums, Nondeductible premiums. 1040 estimated tax form Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. 1040 estimated tax form Not income Appreciation, Appreciation. 1040 estimated tax form Consignments, Consignments. 1040 estimated tax form Constructions allowances, Construction allowances. 1040 estimated tax form Exchange of like-kind property, Exchange of like-kind property. 1040 estimated tax form Leasehold improvements, Leasehold improvements. 1040 estimated tax form Loans, Loans. 1040 estimated tax form Sales tax, Sales tax. 1040 estimated tax form Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. 1040 estimated tax form , Notary public. 1040 estimated tax form O Occupations, selected Administrator, Executor or administrator. 1040 estimated tax form Direct seller, Direct seller. 1040 estimated tax form , Real estate agent or direct seller. 1040 estimated tax form Executor, Executor or administrator. 1040 estimated tax form Fishing crew member, Fishing crew member. 1040 estimated tax form Insurance agent, former, Insurance agent, former. 1040 estimated tax form Insurance agent, retired, Insurance agent, retired. 1040 estimated tax form Newspaper carrier or distributor, Newspaper carrier or distributor. 1040 estimated tax form Newspaper or magazine vendor, Newspaper or magazine vendor. 1040 estimated tax form Notary public, Notary public. 1040 estimated tax form Public official, Public official. 1040 estimated tax form Real estate agent, Real estate agent or direct seller. 1040 estimated tax form Securities dealer, Securities dealer. 1040 estimated tax form Securities trader, Securities trader. 1040 estimated tax form Office in the home, Office in the home. 1040 estimated tax form (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). 1040 estimated tax form P Parking fees, Parking fees and tolls. 1040 estimated tax form Partners, husband and wife, Business owned and operated by spouses. 1040 estimated tax form Pay, kinds of, Kinds of pay. 1040 estimated tax form Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. 1040 estimated tax form Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. 1040 estimated tax form Failure to file information returns, Penalties. 1040 estimated tax form Failure to furnish correct payee statements, Penalties. 1040 estimated tax form Underpayment of tax, Penalty for underpayment of tax. 1040 estimated tax form Waiver of, Waiver of penalties. 1040 estimated tax form Pension plans, Pension Plans Personal property tax, Personal property tax. 1040 estimated tax form Prepaid expense Extends useful life, Prepayment. 1040 estimated tax form Rent, Rent paid in advance. 1040 estimated tax form Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. 1040 estimated tax form Public official, Public official. 1040 estimated tax form Punitive damages, Punitive damages. 1040 estimated tax form Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). 1040 estimated tax form Qualified real property business debt, Qualified real property business debt. 1040 estimated tax form R Real estate Agent, Real estate agent or direct seller. 1040 estimated tax form Dealer, Real estate dealer. 1040 estimated tax form Rent, Real Estate Rents Taxes, Real estate taxes. 1040 estimated tax form Recovery of items previously deducted, Recovery of items previously deducted. 1040 estimated tax form Refund Inquiries, Refund inquiries. 1040 estimated tax form Offsets against debts, Offset against debts. 1040 estimated tax form Related persons Unreasonable rent, Unreasonable rent. 1040 estimated tax form Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040 estimated tax form Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. 1040 estimated tax form Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. 1040 estimated tax form Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. 1040 estimated tax form Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. 1040 estimated tax form Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. 1040 estimated tax form Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. 1040 estimated tax form Child employed by parent, Child employed by parent. 1040 estimated tax form Church employee, Church employee. 1040 estimated tax form Community property income, Community Property Income Deduction for, Self-employment tax. 1040 estimated tax form Earning credits, Earning credits in 2013 and 2014. 1040 estimated tax form Effects of using an optional method, Effects of using an optional method. 1040 estimated tax form Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. 1040 estimated tax form Gain or loss, Gain or Loss Government employee, State or local government employee. 1040 estimated tax form , Foreign government or international organization employee. 1040 estimated tax form Joint return, Joint return. 1040 estimated tax form Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. 1040 estimated tax form Subject to, Maximum earnings subject to self-employment tax. 1040 estimated tax form Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. 1040 estimated tax form Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. 1040 estimated tax form Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. 1040 estimated tax form Regular method, Regular Method Residing abroad, U. 1040 estimated tax form S. 1040 estimated tax form citizen or resident alien residing abroad. 1040 estimated tax form Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. 1040 estimated tax form Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. 1040 estimated tax form Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. 1040 estimated tax form Property, Section 179 property. 1040 estimated tax form Securities Dealer, Securities dealer. 1040 estimated tax form Trader, Securities trader. 1040 estimated tax form Self-employed health insurance deduction, Self-employed health insurance deduction. 1040 estimated tax form Self-employment tax (see SE tax) Settlement payments, Settlement payments. 1040 estimated tax form Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. 1040 estimated tax form Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). 1040 estimated tax form Social security coverage, Social security coverage. 1040 estimated tax form Social security number (SSN), Social security number (SSN). 1040 estimated tax form Sole proprietor, Sole proprietor. 1040 estimated tax form , Sole proprietor or independent contractor. 1040 estimated tax form Sport utility vehicle, Section 179 deduction. 1040 estimated tax form Standard mileage rate, Standard mileage rate. 1040 estimated tax form For 2011, What's New for 2013 Statutory employee, Statutory employee. 1040 estimated tax form Suggestions for publication, Comments and suggestions. 1040 estimated tax form SUV, Section 179 deduction. 1040 estimated tax form T Tax home, Local transportation expenses. 1040 estimated tax form , Travel expenses. 1040 estimated tax form Tax preparation fees, Tax preparation fees. 1040 estimated tax form Tax refund Claim for, Refunds. 1040 estimated tax form Offset against debts, Offset against debts. 1040 estimated tax form Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. 1040 estimated tax form Change in, Change in tax year. 1040 estimated tax form Fiscal, Fiscal tax year. 1040 estimated tax form Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. 1040 estimated tax form Excise, Excise Taxes, Excise taxes. 1040 estimated tax form Fuel, Fuel taxes. 1040 estimated tax form Income, Income Tax, Income taxes. 1040 estimated tax form Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 1040 estimated tax form Personal property, Personal property tax. 1040 estimated tax form Real estate, Real estate taxes. 1040 estimated tax form Sales, Sales tax. 1040 estimated tax form Self-employment, Self-Employment (SE) Tax, Self-employment tax. 1040 estimated tax form Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. 1040 estimated tax form Tolls, Parking fees and tolls. 1040 estimated tax form Trade discount, Trade discounts. 1040 estimated tax form , Trade discounts. 1040 estimated tax form Trade or business, Trade or business. 1040 estimated tax form Trailer park owner, Trailer park owner. 1040 estimated tax form Transportation expenses, Local transportation expenses. 1040 estimated tax form Travel expenses, Travel expenses. 1040 estimated tax form U Underpayment of tax penalty, Penalty for underpayment of tax. 1040 estimated tax form Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). 1040 estimated tax form Prev  Up     Home   More Online Publications
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The 1040 Estimated Tax Form

1040 estimated tax form Index A Abroad, citizens living, filing requirements, U. 1040 estimated tax form S. 1040 estimated tax form Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. 1040 estimated tax form , Temporary absences. 1040 estimated tax form , Temporary absences. 1040 estimated tax form Accounting periods, joint returns, Accounting period. 1040 estimated tax form Adopted child, Exception for adopted child. 1040 estimated tax form , Adopted child. 1040 estimated tax form , Adopted child. 1040 estimated tax form Taxpayer identification number, Taxpayer identification numbers for adoptees. 1040 estimated tax form Age Filing status determination, Age. 1040 estimated tax form Gross income and filing requirements (Table 1), Table 1. 1040 estimated tax form 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. 1040 estimated tax form Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. 1040 estimated tax form Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. 1040 estimated tax form (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. 1040 estimated tax form American citizens abroad, U. 1040 estimated tax form S. 1040 estimated tax form Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 1040 estimated tax form Armed forces Combat zone, signing return for spouse, Spouse in combat zone. 1040 estimated tax form Dependency allotments, Armed Forces dependency allotments. 1040 estimated tax form GI Bill benefits, Tuition payments and allowances under the GI Bill. 1040 estimated tax form Military quarters allotments, Tax-exempt military quarters allowances. 1040 estimated tax form Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. 1040 estimated tax form B Birth of child, Death or birth. 1040 estimated tax form Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. 1040 estimated tax form S. 1040 estimated tax form citizen or resident alien. 1040 estimated tax form , Citizen or Resident Test, Child in Canada or Mexico. 1040 estimated tax form Capital expenses, Capital expenses. 1040 estimated tax form Child born alive, Child born alive. 1040 estimated tax form Child care expenses, Child care expenses. 1040 estimated tax form Child custody, Custodial parent and noncustodial parent. 1040 estimated tax form Child support under pre-1985 agreement, Child support under pre-1985 agreement. 1040 estimated tax form Child tax credit, Child tax credit. 1040 estimated tax form Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. 1040 estimated tax form , Death or birth. 1040 estimated tax form Claiming parent, when child is head of household, Special rule for parent. 1040 estimated tax form Custody of, Custodial parent and noncustodial parent. 1040 estimated tax form Death of child, Death or birth. 1040 estimated tax form , Death or birth. 1040 estimated tax form Dividends of, Unearned income. 1040 estimated tax form Filing requirements as dependents (Table 2), Table 2. 1040 estimated tax form 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. 1040 estimated tax form 2013 Filing Requirements for Dependents , Unearned income. 1040 estimated tax form Kidnapped, Kidnapped child. 1040 estimated tax form , Kidnapped child. 1040 estimated tax form Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. 1040 estimated tax form Church employees, filing requirements (Table 3), Table 3. 1040 estimated tax form Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. 1040 estimated tax form S. 1040 estimated tax form , filing requirements, U. 1040 estimated tax form S. 1040 estimated tax form Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. 1040 estimated tax form Community property states, Community property states. 1040 estimated tax form Cousin, Cousin. 1040 estimated tax form Custody of child, Custodial parent and noncustodial parent. 1040 estimated tax form D Death Of child, Death or birth of child. 1040 estimated tax form Of dependent, Death or birth. 1040 estimated tax form , Death or birth. 1040 estimated tax form Of spouse, Spouse died during the year. 1040 estimated tax form , Spouse died. 1040 estimated tax form , Spouse died before signing. 1040 estimated tax form , Death of spouse. 1040 estimated tax form Decedents, Spouse died during the year. 1040 estimated tax form , Decedent's final return. 1040 estimated tax form (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. 1040 estimated tax form Born and died within year, Born and died in 2013. 1040 estimated tax form Child's earnings, Child's earnings. 1040 estimated tax form Death of, Death or birth. 1040 estimated tax form Earned income, Earned income. 1040 estimated tax form Exemption for, Exemptions for Dependents Filing requirements, Table 2. 1040 estimated tax form 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. 1040 estimated tax form Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. 1040 estimated tax form Disabled Child, Permanently and totally disabled. 1040 estimated tax form Dependent, Disabled dependent working at sheltered workshop. 1040 estimated tax form Divorced parents, Children of divorced or separated parents (or parents who live apart). 1040 estimated tax form Divorced taxpayers Child custody, Custodial parent and noncustodial parent. 1040 estimated tax form Filing status, Divorced persons. 1040 estimated tax form , Divorce and remarriage. 1040 estimated tax form , Divorced persons. 1040 estimated tax form Joint returns, responsibility for, Divorced taxpayer. 1040 estimated tax form Personal exemption, Divorced or separated spouse. 1040 estimated tax form Domestic help, no exemption for, Housekeepers, maids, or servants. 1040 estimated tax form Dual-status taxpayers Exemptions, Dual-status taxpayers. 1040 estimated tax form Joint returns not available, Nonresident alien or dual-status alien. 1040 estimated tax form E Earned income Defined for purposes of standard deduction, Earned income defined. 1040 estimated tax form Dependent filing requirements (Table 2), Table 2. 1040 estimated tax form 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. 1040 estimated tax form Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. 1040 estimated tax form Exemptions, Exemptions, Taxpayer identification numbers for adoptees. 1040 estimated tax form Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. 1040 estimated tax form Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. 1040 estimated tax form Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. 1040 estimated tax form Determination of, Filing status. 1040 estimated tax form , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. 1040 estimated tax form , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. 1040 estimated tax form ). 1040 estimated tax form Foreign employment, filing requirements, U. 1040 estimated tax form S. 1040 estimated tax form Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. 1040 estimated tax form Form 1040 Personal exemption, Form 1040 filers. 1040 estimated tax form Social security numbers, Social Security Numbers for Dependents Use of, How to file. 1040 estimated tax form , How to file. 1040 estimated tax form , How to file. 1040 estimated tax form Form 1040A Personal exemption, Form 1040A filers. 1040 estimated tax form Social security numbers, Social Security Numbers for Dependents Use of, How to file. 1040 estimated tax form , How to file. 1040 estimated tax form , How to file. 1040 estimated tax form Form 1040EZ Personal exemption, Form 1040EZ filers. 1040 estimated tax form Use of, How to file. 1040 estimated tax form , How to file. 1040 estimated tax form Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. 1040 estimated tax form Standard deduction, change to itemized deductions, Changing your mind. 1040 estimated tax form Form 1099-B, Form 1099-B received. 1040 estimated tax form Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. 1040 estimated tax form Form 8857, innocent spouse relief, Relief from joint responsibility. 1040 estimated tax form Form SS-5, social security number request, No SSN. 1040 estimated tax form Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 1040 estimated tax form Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. 1040 estimated tax form Foster care payments and expenses, Foster care payments and expenses. 1040 estimated tax form , Foster care. 1040 estimated tax form Foster child, Foster child. 1040 estimated tax form , Foster care payments and expenses. 1040 estimated tax form , Foster child. 1040 estimated tax form , Foster care. 1040 estimated tax form Free tax services, Free help with your tax return. 1040 estimated tax form Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. 1040 estimated tax form Gross income Defined, Gross income. 1040 estimated tax form Filing requirements (Table 1), Table 1. 1040 estimated tax form 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. 1040 estimated tax form 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. 1040 estimated tax form Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. 1040 estimated tax form Exemption for spouse, Head of household. 1040 estimated tax form Filing requirements (Table 1), Table 1. 1040 estimated tax form 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. 1040 estimated tax form Help (see Tax help) Home Aged, home for, Home for the aged. 1040 estimated tax form Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. 1040 estimated tax form I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. 1040 estimated tax form Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. 1040 estimated tax form Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). 1040 estimated tax form Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. 1040 estimated tax form Innocent spouse relief, Relief from joint responsibility. 1040 estimated tax form Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. 1040 estimated tax form IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. 1040 estimated tax form Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. 1040 estimated tax form When to itemize, When to itemize. 1040 estimated tax form ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. 1040 estimated tax form J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. 1040 estimated tax form Dependents on, Joint return. 1040 estimated tax form Personal exemption, Joint return. 1040 estimated tax form K Kidnapped children Qualifying child, Kidnapped child. 1040 estimated tax form Qualifying relative, Kidnapped child. 1040 estimated tax form Widow(er) with dependent child, Death or birth. 1040 estimated tax form L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. 1040 estimated tax form Local law violated, Local law violated. 1040 estimated tax form Lodging, Lodging. 1040 estimated tax form Losses, rental real estate, Rental activity losses. 1040 estimated tax form M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. 1040 estimated tax form Exemption for spouse, Separate return. 1040 estimated tax form Itemized deductions, Married persons who filed separate returns. 1040 estimated tax form Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. 1040 estimated tax form Filing status, Married persons. 1040 estimated tax form Medical insurance premiums, Medical insurance premiums. 1040 estimated tax form Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. 1040 estimated tax form Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. 1040 estimated tax form S. 1040 estimated tax form citizen or resident alien. 1040 estimated tax form , Citizen or Resident Test, Child in Canada or Mexico. 1040 estimated tax form Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. 1040 estimated tax form S. 1040 estimated tax form national. 1040 estimated tax form Nonresident aliens, Nonresident aliens. 1040 estimated tax form Dependents, Taxpayer identification numbers for aliens. 1040 estimated tax form Exemptions, Nonresident aliens. 1040 estimated tax form Joint return, Nonresident alien or dual-status alien. 1040 estimated tax form Spouse, Nonresident alien spouse. 1040 estimated tax form Taxpayer identification number, Taxpayer identification numbers for aliens. 1040 estimated tax form O Overseas taxpayers, U. 1040 estimated tax form S. 1040 estimated tax form Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. 1040 estimated tax form Parents who never married, Parents who never married. 1040 estimated tax form Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). 1040 estimated tax form Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. 1040 estimated tax form Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. 1040 estimated tax form Rental losses, Rental activity losses. 1040 estimated tax form Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. 1040 estimated tax form Scholarships, Earned income. 1040 estimated tax form , Scholarships. 1040 estimated tax form , Gross income defined. 1040 estimated tax form , Do Not Include in Total Support , Earned income defined. 1040 estimated tax form Self-employed persons Filing requirements (Table 3), Table 3. 1040 estimated tax form Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. 1040 estimated tax form Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). 1040 estimated tax form Separated taxpayers Filing status, Considered married. 1040 estimated tax form , Married persons living apart. 1040 estimated tax form Living apart but not legally separated, Considered married. 1040 estimated tax form Personal exemption, Divorced or separated spouse. 1040 estimated tax form Signatures, joint returns, Signing a joint return. 1040 estimated tax form Single taxpayers Filing status, Unmarried persons. 1040 estimated tax form , Single Gross income filing requirements (Table 1), Table 1. 1040 estimated tax form 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. 1040 estimated tax form Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. 1040 estimated tax form Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. 1040 estimated tax form Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. 1040 estimated tax form , Spouse died before signing. 1040 estimated tax form , Death of spouse. 1040 estimated tax form Dual-status alien spouse, Nonresident alien or dual-status alien. 1040 estimated tax form Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. 1040 estimated tax form Nonresident alien, Nonresident alien spouse. 1040 estimated tax form Signing joint returns, Signing a joint return. 1040 estimated tax form Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. 1040 estimated tax form Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. 1040 estimated tax form Stillborn child, Stillborn child. 1040 estimated tax form Students Defined, Student defined. 1040 estimated tax form Foreign, Foreign students' place of residence. 1040 estimated tax form Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. 1040 estimated tax form 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). 1040 estimated tax form Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. 1040 estimated tax form , Death or birth. 1040 estimated tax form T Tables and figures, Keeping Up a Home, Worksheet 2. 1040 estimated tax form Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. 1040 estimated tax form 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. 1040 estimated tax form 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. 1040 estimated tax form Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. 1040 estimated tax form Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. 1040 estimated tax form , Temporary absences. 1040 estimated tax form Tiebreaker rules, Tiebreaker rules. 1040 estimated tax form Tips, reporting of (Table 3), Table 3. 1040 estimated tax form Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. 1040 estimated tax form U U. 1040 estimated tax form S. 1040 estimated tax form citizen or resident, Citizen or Resident Test U. 1040 estimated tax form S. 1040 estimated tax form citizens filing abroad, filing requirements Filing requirements, U. 1040 estimated tax form S. 1040 estimated tax form Citizens or Resident Aliens Living Abroad U. 1040 estimated tax form S. 1040 estimated tax form national, U. 1040 estimated tax form S. 1040 estimated tax form national. 1040 estimated tax form U. 1040 estimated tax form S. 1040 estimated tax form possessions, income from, Individuals With Income From U. 1040 estimated tax form S. 1040 estimated tax form Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. 1040 estimated tax form ). 1040 estimated tax form What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. 1040 estimated tax form Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. 1040 estimated tax form Worksheet for Determining Support Prev  Up     Home   More Online Publications