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Department of the Treasury
Internal Revenue Service
2022
Form 1040-ES
Estimated Tax for Individuals
Purpose of This Package Note. These percentages may be different if you are a
farmer, fisherman, or higher income taxpayer. See
Use Form 1040-ES to figure and pay your estimated tax Special Rules, later.
for 2022.
Exception. You don’t have to pay estimated tax for 2022
Estimated tax is the method used to pay tax on income if you were a U.S. citizen or resident alien for all of 2021
that isn’t subject to withholding (for example, earnings and you had no tax liability for the full 12-month 2021 tax
from self-employment, interest, dividends, rents, alimony, year. You had no tax liability for 2021 if your total tax was
etc.). In addition, if you don’t elect voluntary withholding, zero or you didn’t have to file an income tax return.
you should make estimated tax payments on other
taxable income, such as unemployment compensation Special Rules
and the taxable part of your social security benefits. There are special rules for farmers, fishermen, certain
Change of address. If your address has changed, file household employers, and certain higher income
Form 8822, to update your record. taxpayers.
Future developments. For the latest information about Farmers and fishermen. If at least two-thirds of your
developments related to Form 1040-ES and its gross income for 2021 or 2022 is from farming or fishing,
instructions, such as legislation enacted after they were substitute 66 / % for 90% in (2a) under 2 3 General Rule.
published, go to IRS.gov/Form1040ES. Household employers. When estimating the tax on your
Who Must Make Estimated Tax 2022 tax return, include your household employment
taxes if either of the following applies.
Payments • You will have federal income tax withheld from wages,
The estimated tax rules apply to: pensions, annuities, gambling winnings, or other income.
• U.S. citizens and resident aliens; • You would be required to make estimated tax payments
• Residents of Puerto Rico, the U.S. Virgin Islands, to avoid a penalty even if you didn’t include household
Guam, the Commonwealth of the Northern Mariana employment taxes when figuring your estimated tax.
Islands, and American Samoa; and Higher income taxpayers. If your adjusted gross
• Nonresident aliens (use Form 1040-ES (NR)). income (AGI) for 2021 was more than $150,000 ($75,000
If you filed a Schedule H or Schedule SE with your if your filing status for 2022 is married filing separately),
substitute 110% for 100% in (2b) under General Rule,
! Form 1040 or 1040-SR for 2020, and deferred
CAUTION some of the household employment and/or earlier. This rule doesn’t apply to farmers or fishermen.
self-employment tax payments you owe for 2020, don't
use Form 1040-ES to make this payment. Instead, make Increase Your Withholding
this payment separate from other payments and apply the If you also receive salaries and wages, you may be able to
payment to the 2020 tax year where the payment was avoid having to make estimated tax payments on your
deferred. You can use Direct Pay, available only on other income by asking your employer to take more tax
IRS.gov, to make the payment. Select the "balance due" out of your earnings. To do this, file a new Form W-4,
reason for payment or, if paying with a debit or credit card, Employee's Withholding Certificate, with your employer.
select “installment agreement.” Go to IRS.gov/Payments
Generally, if you receive a pension or annuity you can
to see all your payment options.
use Form W-4P, Withholding Certificate for Periodic
Pension or Annuity Payments, to start or change your
General Rule withholding from these payments.
In most cases, you must pay estimated tax for 2022 if both
You can also choose to have federal income tax
of the following apply.
withheld from certain government payments (see Form
1. You expect to owe at least $1,000 in tax for 2022, W-4V, Voluntary Withholding Request) or from
after subtracting your withholding and refundable credits. nonperiodic payments and eligible rollover distributions
2. You expect your withholding and refundable credits (see Form W-4R, Withholding Certificate for Nonperiodic
to be less than the smaller of: Payments and Eligible Rollover Distributions).
a. 90% of the tax to be shown on your 2022 tax return, You can use the Tax Withholding Estimator at
or TIP IRS.gov/W4App to determine whether you need
b. 100% of the tax shown on your 2021 tax return. to have your withholding increased or decreased.
Your 2021 tax return must cover all 12 months.
Jan 24, 2022 Cat. No. 11340T
