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James Bond, also known as 007, is a self-employed spy who made $100,000 in gross income last year. In this video tutorial, he guides viewers through filling out Form 1040-ES for filing taxes as a self-employed individual. It is important to understand that income tax is a pay-as-you-go system, meaning 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 and are reported on Form 1040.
