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In this video tutorial, the speaker discusses IRS Form 1040ES, which provides line-by-line instructions for estimated tax worksheets for individuals. They emphasize the importance of making quarterly estimated tax payments if you are self-employed to avoid underpayment penalties. The payments should cover both income and self-employment taxes. The Form 1040ES helps individuals calculate and report these payments accurately to comply with the pay-as-you-go system of income tax.
