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Hi, my name is Bond, James Bond, but friends call me 007. I am a self-employed spy who made $100,000 in gross income last year. This year, I am filing single and will walk you through filling out Form 1040ES step by step in this tutorial. Remember, income tax is a pay-as-you-go system, so self-employed individuals must make quarterly estimated tax payments to avoid underpayment penalties. These payments should include income and self-employment taxes and are reported on Form 1040.
