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In this video tutorial, the speaker discusses IRS Form 1040ES and provides line-by-line instructions for filling it out. Form 1040ES is used for estimated tax payments for individuals, particularly those who are self-employed. Income tax is a pay-as-you-go system, with employees paying federal withholding from each paycheck. However, self-employed individuals may need to make quarterly estimated tax payments to avoid underpayment penalties. These payments should cover both income and self-employment taxes.
