雇主负责从雇员工资中扣除税款，并将其发送给正确的政府机构。但是关于self-employedindividuals or people whose income isn’t taxed? What do they do?
如果您是自雇或获得无税收入，则可能需要每个季度缴纳估计的税款，以避免任何罚款或利息。继续阅读以了解估计税的来信，包括谁负责缴纳估计税，何时纳税以及如何缴纳税款。
什么是估计税？
估计税是个人用来支付不缴纳税款的收入税的方法。按估计税收，个人通常会季度支付其预计的纳税责任。
Estimated taxes cover things like self-employment and income taxes.
如果您收到不扣留的收入，例如：
- Dividends
- 应税lim养费
- Gains from sales of stock
- Self-employment income
- 现金奖和奖励
- 利息收入
- 其他收入而无扣的收入
谁支付估计税？
如果您不是雇员或没有雇主扣押的税款，是自雇人士或其他收入不受预扣的收入，则可能需要缴纳估计的税款。
According to the IRS，如果以下一项适用于您，则应进行估计的税款：
- 您期望在减去预扣税和信贷后至少欠下至少$ 1,000的税款
- You do not expect your withholding tax to equal 90% of the total tax you owe for the tax year
- You do not expect your income tax withholding to cover 100% of your tax liability from the previous tax year
如果您打算作为独资老板，合伙人，S公司所有者，股东或自雇人士，如果您期望欠1,000美元或更多税款，则可能需要进行估计的季度税款。
Businesses filing as a corporation typically need to make estimated tax payments if they expect to owe $500 or more in taxes for the year.
Who doesnot必须缴纳估计税吗？如果您符合以下所有三个要求，则无需缴纳估计税：
- 你没有应纳税额for the previous tax year
- You were a U.S. citizen or resident for the entire tax year
- 您上一年的纳税年度涵盖了12个月的期限
If you’re unsure about whether or not you must pay estimated tax, check with the IRS.
How to calculate estimated taxes
要计算您的估计税，请估算您的纳税年度：
- Adjusted gross income（AGI）
- 应纳税所得额
- Deductions
- Credits
You can use your income, deductions, and credits from the previous tax year as your starting point.
Once you estimate the above information, you can calculate your estimated quarterly tax payments.
You can use the steps below to calculate your estimated taxes:
- 计算AGI
- Calculate estimated taxable income
- Find estimated income tax
- 将估计的所得税除以四
First, estimate your income for the year. After you determine your estimated income, subtract any deductions from your estimated income total to get your AGI.
To find your estimated taxable income, subtract the standard deduction from your AGI.
Calculate income tax by multiplying your AGI by your income tax rate. You will need a tax bracket for this step. Tax brackets typically change each year, so be sure to use the most recent bracket.
After you find your estimated income tax, divide it by four to get your quarterly tax payment amount.
如果您需要计算估计税的帮助，则可以参考IRS的估计税务工作表表格1040-es，估计个人税。
您也可以在IRS Publication 505，税收和估计税。
支付估计税
使用表格1040-E进行计算和缴纳估计税。填写1040-E的表格后，请通过付款或在线电子文件将其邮寄给IRS。
Like Form 1040, Form 1040-ES also has tax payment deadlines. The deadlines for filing and paying Form 1040-ES each quarter include:
- April 15 for income received January 1 to March 31
- June 15 for income received April 1 to May 31
- September 15 for income received June 1 to August 31
- 1月15日收到的9月1日至12月31日收到的收入
如果截止日期落在假期或周末，则到期日将返回下一个工作日。
Unfortunately, the IRS does not give any extensions for estimated tax payments. Payments are due by the above deadlines.
如何缴纳估计税
如果您需要缴纳估计的税款，则有一些选择。您可以在线付款，发送付款（例如，支票）以及表格1040-es，通过电话付款或使用电子联邦税款系统（EFTPS）。
要与IRS在线支付估计的税款，请使用IRS Direct Pay。
If you prefer to mail your payment, you can do so along with your form. Keep in mind it will take longer for the IRS to receive your payment if you mail it.
You can pay via phone by calling the IRS. Simply enter your debit or credit card information, and you’re good to go.
您也可以使用联邦EFTP在线付款。您必须注册系统以进行估计的税款。
如果以上选项不适合您，请参阅表格1040-Es。
Estimated tax penalties
国税局可能会出于几个原因对季度纳税施加罚款。如果您可能会受到惩罚：
- 不要按时付款
- Underpay estimated tax
- 多付估计税
如果您低于估计税，则可能需要填写表格2210，个人，遗产和信托的估计税不足。
你有几个选择,以避免估计税penalty. To steer clear of penalties, you can do one of the following (whichever is smaller):
- 至少要支付一年税款的90％
- Pay the same amount as what you owed the previous year (100%)
Taxpayers with higher earnings might need to pay 110% of their previous year’s tax bill. If your previous year’s adjusted gross income was more than $75,000 (married filing separately) or $150,000 (single or married filing jointly), you are expected to pay 110%.
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本文已从2015年10月1日的原始出版日期开始更新。
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