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In this video tutorial, the speaker discusses IRS Form 1040ES and provides line-by-line instructions for completing the Estimated Tax worksheets for individuals. The Form 1040ES is used for making quarterly estimated tax payments for self-employed individuals to avoid underpayment penalties. It is important to include both income and self-employment taxes in these payments to ensure compliance with the pay-as-you-go system for income taxes. The video emphasizes the importance of making these payments to avoid penalties and provides guidance on how to accurately complete the form.
