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In this YouTube tutorial, the speaker discusses IRS Form 1040ES line by line instructions, specifically focusing on estimated tax worksheets for individuals. The form is essential for individuals who are self-employed and need to make quarterly estimated tax payments to avoid underpayment penalties. These payments should include both income and self-employment taxes. Income tax is a pay-as-you-go system, and self-employed individuals must take the initiative to make these payments on their own.
