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heres the overview I want you to pay attention to so when we talk about form 1040 es I want you to look on the screen right now this is what it looks like so 1040 es actually uh introduces an estimated tax workshe so you are able to actually uh have a clear idea about how much taxes you owe and I want I want to walk you through the uh estimated tax worksheets here so everything starts with your AGI so youre just a gross income so for this pathetical example we put 100 Grand and then uh so from the AGI you have to deduct your total deduction so basically whether you automize or have the standard deduction it its totally up to you but for this purposes for this example we have automized deduction so amount amounting to 25 Grand and if you actually qualify for qbi so qualified business income deduction you also want to include it here so five grand so when you actually uh add 25 Grand to 5 grand you have 30 grand and when you subtract this 30 grand from uh your adjusted gross income yo