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In this video tutorial, the host discusses IRS Form 1040ES and provides line by line instructions on filling it out. The form is for individuals to calculate and pay their estimated taxes, which is necessary for self-employed individuals who do not have federal withholding from their paychecks. Making quarterly estimated tax payments can help avoid underpayment penalties. The payments should include both income and self-employment taxes. It is essential to fill out the form accurately to avoid penalties from the IRS.
