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In this video tutorial, we discuss IRS Form 1040ES and the importance of estimated tax payments for individuals. It is essential to make quarterly payments if you are self-employed to avoid underpayment penalties. These payments should cover both income and self-employment taxes. The IRS Form 1040ES provides line-by-line instructions for individuals to calculate and submit their estimated tax payments accurately. It is crucial to understand and follow these instructions to ensure compliance with the pay-as-you-go system of income tax.
