This package is primarily for first-time filers of estimated tax.
Use this package to figure and pay your estimated tax. If you are not required to make estimated tax payments for 2008, you can discard this package.
Estimated tax is the method used to pay tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.). In addition, if you do not elect voluntary withholding, you should make estimated tax payments on other taxable income, such as unemployment compensation and the taxable part of your social security benefits. See the 2007 instructions for your tax return for details on income that is taxable.
The estimated tax worksheet on page 4 will help you figure the correct amount to pay. If you are paying by check or money order, use the estimated tax payment vouchers in this package to ensure your estimated tax payments are credited correctly to your account. Use the Record of Estimated Tax Payments on page 6 to keep track of the payments you have made and the due dates and amounts of your remaining payments.
Change of address. File these payment vouchers using your current address. If this is a new mailing address, file Form 8822, Change of Address, to update your record.
Preprinted vouchers. Because you are making estimated tax payments for 2008, estimated tax payment vouchers for 2009 will be sent to you preprinted with your name, address, and social security number, along with return envelopes and a copy of the instructions.
Tip: If you do not want to receive the vouchers and envelopes, simply begin making your estimated tax payments electronically or file your return electronically.
The estimated tax rules apply to:
General rule. In most cases, you must make estimated tax payments if you expect to owe at least $1,000 in tax for 2008 (after subtracting your withholding and credits) and you expect your withholding and credits to be less than the smaller of:
However, if you did not file a 2007 tax return or if your 2007 return did not cover 12 months, item (2) above does not apply.
Exception. You do not have to pay estimated tax for 2008 if you were a U.S. citizen or resident alien for all of 2007 and you had no tax liability for the full 12-month 2007 tax year. You had no tax liability for 2007 if your total tax was zero or you did not have to file an income tax return.
Special rules. There are special rules for farmers, fishermen, certain household employers, and certain higher income taxpayers.
Farmers and fishermen. If at least two-thirds of your gross income for 2007 or 2008 is from farming or fishing, substitute 66 2/3% for 90% in (1) under General rule, earlier.
Household employers. When estimating the tax on your 2008 tax return, include your household employment taxes if either of the following applies.
Higher income taxpayers. If your adjusted gross income for 2007 was more than $150,000 ($75,000 if your filing status for 2008 is married filing separately), substitute 110% for 100% in (2) under General rule, above. This rule does not apply to farmers or fishermen.
Increase your withholding. If you also receive salaries and wages, you may be able to avoid having to make estimated tax payments on your other income by asking your employer to take more tax out of your earnings. To do this, file a new Form W-4, Employee's Withholding Allowance Certificate, with your employer.
Generally, if you receive a pension or annuity you can use Form W-4P, Withholding Certificate for Pension or Annuity Payments, to start or change your withholding from these payments.
You can also choose to have federal income tax withheld from certain government payments. For details, see Form W-4V, Voluntary Withholding Request.
You can find most of the information you will need in Pub. 505, Tax Withholding and Estimated Tax.
Other available information:
For details on how to get forms and publications, see page 82 of the instructions for Form 1040 or page 73 of the Form 1040A instructions.
If you have tax questions, call 1-800-829-1040 for assistance. For TTY/TDD help, call 1-800-829-4059.
Use your 2007 tax return as a guide in figuring your 2008 estimated tax, but be sure to consider the following changes. For more information on these changes and other changes that may affect your 2008 estimated tax, see Pub. 553.
Forgiveness of mortgage debt. A law was just passed that may allow you to exclude from income part or all of the mortgage debt forgiven on your principal residence. This applies for debt forgiven in 2007 through 2009. See Pub. 553 for more details.
Volunteer firefighters and emergency medical responders. Certain qualified payments and other State and local tax benefits are not included in taxable income. For more information, see Pub. 553.
Special rule for sales of principal residences by surviving spouses. A surviving spouse who sells his or her principal residence within 2 years after the spouse's date of death may be allowed to exclude up to $500,000 of qualified gain instead of $250,000. See Pub. 553 for more information.
Standard deduction. If you do not itemize your deductions, you can take the 2008 standard deduction listed below for your filing status.
-----------------------------------------
THEN your
IF your 2008 filing standard
status is... deduction is...
-----------------------------------------
Married filing jointly
or Qualifying $10,900
widow(er)
-----------------------------------------
Head of household $8,000
-----------------------------------------
Single or Married
filing separately $5,450
-----------------------------------------
However, if you can be claimed as a dependent on another person's 2008 return, your standard deduction is the greater of:
Your standard deduction is increased by the following amount if, at the end of 2008, you are:
65 or older or blind $1,350 65 or older and blind $2,700
65 or older or blind $1,050 65 or older and blind $2,100 Both spouses 65 or older $2,100* Both spouses 65 or older and blind $4,200* * If married filing separately, these amounts apply only if you can claim an exemption for your spouse. =============================================
Caution: Your standard deduction is zero if (a) your spouse itemizes on a separate return, or (b) you were a dual-status alien and you do not elect to be taxed as a resident alien for 2008.
Credit or exclusion for adoption benefits increased. The maximum adoption credit has increased to $11,650. The maximum exclusion from income for benefits received under an employer's adoption assistance program has increased to $11,650. These amounts are phased out if your modified adjusted gross income (AGI) is between $174,730 and $214,730. You cannot claim the credit or exclusion if your modified AGI is $214,730 or more.
Earned income credit (EIC). You may be able to take the EIC if:
The maximum investment income you can have and still get the credit has increased to $2,950.
For more information, see Publication 596, Earned Income Credit (EIC).
Retirement savings plans. The following paragraphs highlight changes that affect individual retirement arrangements (IRAs) and pension plans. For more information, see Publication 590, Individual Retirement Arrangements (IRAs).
Traditional IRA deduction limits increased. You and your spouse, if filing jointly, each may be able to deduct up to $5,000 ($6,000 if age 50 or older at the end of the year). You may be able to take an IRA deduction if you were covered by a retirement plan at work and your 2008 modified adjusted gross income (AGI) is less than $63,000 ($105,000 if married filing jointly or a qualifying widow(er)).
Income limits increased for retirement savings contributions credit. You may be able to claim this credit if your modified AGI is not more than $26,500 ($53,000 if married filing jointly, $39,750 if head of household).
Personal exemption and itemized deduction phaseouts reduced. Taxpayers with adjusted gross income above a certain amount may lose part of their deduction for personal exemptions and itemized deductions. The amount by which these deductions are reduced in 2008 will be one-half of the reduction that applied in 2007.
Standard mileage rates. Beginning in 2008, the standard mileage rate for the cost of operating your car is:
Capital gain tax rate reduced. The 5% capital gain tax rate is reduced to zero.
Tax on child's investment income. Form 8615 will be required to figure the tax for the following children with investment income of more than $1,800.
The election to report a child's investment income on a parent's return and the special rule for when a child must file Form 6251, Alternative Minimum Tax — Individuals, also will apply to the children listed above.
Caution: Legislation pending when this form went to print may extend one or more of the following benefits. For the latest information, see Highlights of Recent Tax Changes at www.irs.gov.
The following tax benefits were scheduled to expire at the end of 2007.
You will need:
Matching estimated tax payments to income. If you receive your income unevenly throughout the year (for example, because you operate your business on a seasonal basis), you may be able to lower or eliminate the amount of your required estimated tax payment for one or more periods by using the annualized income installment method. See chapter 2 of Pub. 505 for details.
Changing your estimated tax. To amend or correct your estimated tax, see How To Amend Estimated Tax Payments on page 3.
Caution: You cannot make joint estimated tax payments if you or your spouse is a nonresident alien, you are separated under a decree of divorce or separate maintenance, or you and your spouse have different tax years.
You may pay all of your estimated tax by April 15, 2008, or in four equal amounts by the dates shown below.
1st payment April 15, 2008 2nd payment June 16, 2008 3rd payment Sept. 15, 2008 4th payment Jan. 15, 2009* * You do not have to make the payment due January 15, 2009, if you file your 2008 tax return by February 2, 2009, and pay the entire balance due with your return. ===========================================
Caution: Payments are due by the dates indicated whether or not you are outside the United States and Puerto Rico.
If your payments are late or you did not pay enough, you may be charged a penalty for underpaying your tax. See When a Penalty Is Applied on page 3.
No income subject to estimated tax during first payment period. If, after March 31, 2008, you have a large change in income, deductions, additional taxes, or credits that requires you to start making estimated tax payments, you should figure the amount of your estimated tax payments by using the annualized income installment method, explained in chapter 2 of Pub. 505. Although your payment due dates will be the same as shown above, the payment amounts will vary based on your income, deductions, additional taxes, and credits for the months ending before each payment due date. As a result, this method may allow you to skip or lower the amount due for one or more payments. If you use the annualized income installment method, file Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, with your 2008 tax return, even if no penalty is owed.
Farmers and fishermen. If at least two-thirds of your gross income for 2007 or 2008 is from farming or fishing, you can do one of the following.
Fiscal year taxpayers. You are on a fiscal year if your 12-month tax period ends on any day except December 31. Due dates for fiscal year taxpayers are the 15th day of the 4th, 6th, and 9th months of your current fiscal year and the 1st month of the following fiscal year. If any payment date falls on a Saturday, Sunday, or legal holiday, use the next business day.
If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach a statement to the front of your 2008 tax return. On the statement, show all of the estimated tax payments you (and your spouse, if filing jointly) made for 2008 and the name(s) and SSN(s) under which you made the payments.
Be sure to report the change to your local Social Security Administration office before filing your 2008 tax return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. For more details, call the Social Security Administration at 1-800-772-1213.
To change or amend your estimated tax payments, refigure your total estimated tax payments due (line 16a of the worksheet on page 4). Then, to figure the payment due for each remaining payment period, see Amended estimated tax under Regular Installment Method in chapter 2 of Pub. 505. If an estimated tax payment for a previous period is less than one-fourth of your amended estimated tax, you may owe a penalty when you file your return.
In some cases, you may owe a penalty when you file your return. The penalty is imposed on each underpayment for the number of days it remains unpaid. A penalty may be applied if you did not pay enough estimated tax for the year or you did not make the payments on time or in the required amount. A penalty may apply even if you have an overpayment on your tax return.
The penalty may be waived under certain conditions. See chapter 4 of Pub. 505 for details.
There is a separate estimated tax payment voucher for each due date. The due date is shown in the upper right corner. Be sure to use the voucher with the correct due date for each payment you make. Complete and send in the voucher only if you are making a payment by check or money order. If you and your spouse plan to file separate returns, file separate vouchers instead of a joint voucher.
To complete the voucher, do the following.
Paying electronically helps to ensure timely receipt of your estimated tax payment. You can pay electronically using the following convenient, safe, and secure electronic payment options.
When you pay taxes electronically, there is no check to write and no voucher to mail. Payments can be made 24 hours a day, 7 days a week. You will receive a confirmation number or electronic acknowledgment of the payment. See below for details.
EFTPS is a free tax payment system designed with all taxpayers in mind. Online or by phone, you input your tax payment information electronically and you are done. EFTPS offers you convenience. Through EFTPS, you can schedule one-time or recurring payments for withdrawal from your checking or savings account up to 365 days in advance. You can also modify or cancel payments up to 2 business days before the scheduled withdrawal date. To use EFTPS, you must enroll. Enroll online at www.eftps. gov or call 1-800-555-4477 (for business accounts) or 1-800-316-6541 (for individual accounts) to receive an enrollment form and instructions by mail. TTY/TDD help is available by calling 1-800-733-4829. Call 1-800-244-4829 for help in Spanish.
If you electronically file your 2007 tax return, you can make up to four (4) 2008 estimated tax payments by electronic funds withdrawal. This is a free option. The payments can be withdrawn from either a checking or savings account. At the same time you file your return, you may schedule estimated tax payments for any or all of the following dates: April 15, 2008, June 16, 2008, September 15, 2008, and January 15, 2009.
Check with your tax return preparer or tax preparation software for details. Your scheduled payments will be acknowledged when you file your tax return.
Payments scheduled through electronic funds withdrawal can be cancelled up to 8 p.m. Eastern time, 2 business days before the scheduled payment date, by contacting the U.S. Treasury Financial Agent at 1-888-353-4537.
You can use your American Express® Card,
Discover® Card, MasterCard® card, or
Visa® card to make estimated tax
payments. Call toll-free or visit the website
of either service provider listed below and
follow the instructions. A convenience fee
will be charged by the service provider
based on the amount you are paying. Fees
may vary between providers. You will be
told what the fee is during the transaction
and you will have the option to either
continue or cancel the transaction. You can
also find out what the fee will be by calling
the provider's toll
l-free automated customer
service number or visiting the provider's
website shown below.
Link2Gov Corporation
1-888-PAY-1040SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com
Official Payments Corporation
1-800-2PAY-TAXSM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com
You will be given a confirmation number at the end of the transaction. Fill in the Record of Estimated Tax Payments on page 6. Enter the confirmation number in column (c), but do not include the amount of the convenience fee in column (d).
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2008 Tax Rate Schedules
Caution. Do not use these Tax Rate Schedules to figure your 2007
taxes. Use only to figure your 2008 estimated taxes.
-------------------------------------------------------------------
Schedule X—Use if your 2008 filing status is Single
If line 5 is: The tax is: of the
But not amount
Over— over— over—
-------------------------------------------------------------------
$0 $8,025 ________ 10% $0
8,025 32,550 $802.50 + 15% 8,025
32,550 78,850 4,481.25 + 25% 32,550
78,850 164,550 16,056.25 + 28% 78,850
164,550 357,700 40,052.25 + 33% 164,550
357,700 ________ 103,791.75 + 35% 357,700
--------------------------------------------------------------------
Schedule Y-1—Use if your 2008 filing status is
Married filing jointly or Qualifying widow(er)
If line 5 is: The tax is: of the
But not amount
Over— over— over—
-------------------------------------------------------------------
$0 $16,050 _________ 10% $0
16,050 65,100 $1,605.00 + 15% 16,050
65,100 131,450 8,962.50 + 25% 65,100
131,450 200,300 25,550.00 + 28% 131,450
200,300 357,700 44,828.00 + 33% 200,300
357,700 ________ 96,770.00 + 35% 357,700
-------------------------------------------------------------------
Schedule Z—Use if your 2008 filing status is
Head of household
If line 5 is: The tax is: of the
But not amount
Over— over— over—
-------------------------------------------------------------------
$0 $11,450 _________ 10% $0
11,450 43,650 $1,145.00 + 15% 11,450
43,650 112,650 5,975.00 + 25% 43,650
112,650 182,400 23,225.00 + 28% 112,650
182,400 357,700 42,755.00 + 33% 182,400
357,700 ________ 100,604.00 + 35% 357,700
-------------------------------------------------------------------
Schedule Y-2—Use if your 2008 filing status is
Married filing separately
If line 5 is: The tax is: of the
But not amount
Over— over— over—
-------------------------------------------------------------------
$0 $8,025 __________ 10% $0
8,025 32,550 $802.50 + 15% 8,025
32,550 65,725 4,481.25 + 25% 32,550
65,725 100,150 12,775.00 + 28% 65,725
100,150 178,850 22,414.00 + 33% 100,150
178,850 ________ 48,385.00 + 35% 178,850
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2008 Estimated Tax Worksheet
Keep for Your Records
---------------------------------------------------------------------
1 Adjusted gross income you expect in 2008 (see
instructions below) 1 _____
2 • If you plan to itemize deductions, enter the }
estimated total of your itemized deductions. }
}
Caution: If line 1 above is over $159,950 ($79,975 }
if married filing separately), your deduction may }
be reduced. See Pub. 505 for details. } 2 _____
}
• If you do not plan to itemize deductions, enter }
your standard deduction from page 1. }
3 Subtract line 2 from line 1 3 _____
4 Exemptions. Multiply $3,500 by the number of personal
exemptions. Caution: See Pub. 505 to figure the
amount to enter if line 1 above is over: $239,950 if
married filing jointly or qualifying widow(er);
$199,950 if head of household; $159,950 if single; or
$119,975 if married filing separately 4 _____
5 Subtract line 4 from line 3 5 _____
6 Tax. Figure your tax on the amount on line 5 by using
the 2008 Tax Rate Schedules on page 5. Caution: If
you have qualified dividends or a net capital gain,
or expect to claim the foreign earned income exclusion
or housing exclusion, see Pub. 505 to figure the tax 6 _____
7 Alternative minimum tax from Form 6251 7 _____
8 Add lines 6 and 7. Add to this amount any other taxes
you expect to include in the total on Form 1040, line
44, or Form 1040A, line 28 8 _____
9 Credits (see instructions below). Do not include any
income tax withholding on this line 9 _____
10 Subtract line 9 from line 8. If zero or less, enter -0- 10 _____
11 Self-employment tax (see instructions below). Estimate
of 2008 net earnings from self-employment $______;
if $102,000 or less, multiply the amount by 15.3%; if
more than $102,000, multiply the amount by 2.9%, add
$12,648 to the result, and enter the total. Caution:
If you also have wages subject to social security tax,
see Pub. 505 to figure the amount to enter 11 _____
12 Other taxes (see instructions below) 12 _____
13a Add lines 10 through 12 13a _____
b Earned income credit, additional child tax credit,
and credits from Forms 4136, 8801 (line 27), and
Form 8885 13b _____
c Total 2008 estimated tax. Subtract line 13b from line
13a. If zero or less, enter -0- 13c _____
14a Multiply line 13c by 90% (66 2/3% for
farmers and fishermen) 14a _____
b Enter the tax shown on your 2007 tax
return (110% of that amount if you are
not a farmer or fisherman and the
adjusted gross income shown on that
return is more than $150,000 or, if
married filing separately for 2008, more
than $75,000) 14b _____
c Required annual payment to avoid a penalty. Enter the
smaller of line 14a or 14b 14c _____
Caution: Generally, if you do not prepay (through
income tax withholding and estimated tax payments) at
least the amount on line 14c, you may owe a penalty
for not paying enough estimated tax. To avoid a
penalty, make sure your estimate on line 13c is as
accurate as possible. Even if you pay the required
annual payment, you may still owe tax when you file
your return. If you prefer, you can pay the amount
shown on line 13c. For details, see Pub. 505.
15 Income tax withheld and estimated to be withheld
during 2008 (including income tax withholding on
pensions, annuities, certain deferred income, etc.) 15 _____
16a Subtract line 15 from line 14c 16a _____
Is the result zero or less?
[] Yes. Stop here. You are not required
to make estimated tax payments.
[] No. Go to line 16b.
b Subtract line 15 from line 13c 16b _____
Is the result less than $1,000?
[] Yes. Stop here. You are not required
to make estimated tax payments.
[] No. Go to line 17 to figure your
required payment.
17 If the first payment you are required to make is due
April 15, 2008, enter 1/4 of line 16a (minus any 2007
overpayment that you are applying to this installment)
here, and on your estimated tax payment voucher(s) if
you are paying by check or money order. (Note:
Household employers, see instructions below.) 17 _____
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Line 1. Adjusted gross income. Use your 2007 tax return and instructions as a guide to figuring the adjusted gross income you expect in 2008 (but be sure to consider the items listed under What's New that begins on page 1). For more details on figuring your adjusted gross income, see Expected AGI—Line 1 in chapter 2 of Pub. 505. If you are self-employed, be sure to take into account the deduction for one-half of your self-employment tax (2007 Form 1040, line 27).
Line 9. Credits. See the 2007 Form 1040, lines 47 through 55, or Form 1040A, lines 29 through 33, and the related instructions.
Line 11. Self-employment tax. If you and your spouse make joint estimated tax payments and you both have self-employment income, figure the self-employment tax for each of you separately. Enter the total on line 11. When figuring your estimate of 2008 net earnings from self-employment, be sure to use only 92.35% (.9235) of your total net profit from self-employment.
Line 12. Other taxes. Use the instructions for the 2007 Form 1040 to determine if you expect to owe, for 2008, any of the taxes that would have been entered on your 2007 Form 1040, lines 60 (additional tax on early distributions only), 61, and 62, and any write-ins on line 63, or any amount from Form 1040A, line 36. On line 12, enter the total of those taxes, subject to the following two exceptions.
Exception 1. Include household employment taxes Form 1040, line 62, on this line only if:
If you meet one or both of the above, include in the amount on line 12 the total of your household employment taxes before subtracting advance EIC payments made to your employee(s).
Exception 2. Of the amounts for other taxes that may be entered on Form 1040, line 63, do not include on line 12: tax on recapture of a federal mortgage subsidy, uncollected employee social security and Medicare tax or RRTA tax on tips or group-term life insurance, tax on golden parachute payments, or excise tax on insider stock compensation from an expatriated corporation. These taxes are not required to be paid until the due date of your income tax return (not including extensions).
Line 17. If you are a household employer and you make advance EIC payments to your employee(s), reduce your required estimated tax payment for each period by the amount of advance EIC payments paid during the period.
Privacy Act and Paperwork Reduction Act Notice. We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.
Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax for which you are liable. Your response is mandatory under these sections. Code section 6109 and its regulations say that you must provide your taxpayer identification number on what you file. This is so we know who you are, and can process your return and other papers.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as stated in Code section 6103.
We may disclose the information to the Department of Justice and to other federal agencies, as provided by law. We may disclose it to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
If you do not file a return, do not give the information asked for, or give fraudulent information, you may be charged penalties and be subject to criminal prosecution.
Please keep this notice with your records. It may help you if we ask you for other information. If you have any questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.
The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.
If you have suggestions for making this package simpler, we would be happy to hear from you. See the instructions for your income tax return.
Record of Estimated Tax Payments (Farmers, fishermen, and fiscal year taxpayers, see pages 2 and 3 for payment due dates.)
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(c) Check or
Payment Payment (a) Amount (b) Date money order
number due due paid number or credit
date card confirmation
number
---------------------------------------------------------------------
1 4/15/2008
---------------------------------------------------------------------
2 6/16/2008
---------------------------------------------------------------------
3 9/15/2008
---------------------------------------------------------------------
4 1/15/2009*
---------------------------------------------------------------------
Total
---------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------------
(f) Total
Payment (d) Amount paid (e) 2007 amount
Payment due (do not include overpayment paid and
number date any credit card credit applied credited (add
convenience fee) (d) and (e))
----------------------------------------------------------------------
1 4/15/2008
----------------------------------------------------------------------
2 6/16/2008
----------------------------------------------------------------------
3 9/15/2008
----------------------------------------------------------------------
4 1/15/2009*
----------------------------------------------------------------------
Total
----------------------------------------------------------------------
* You do not have to make this payment if you file your 2008 tax
return by February 2, 2009, and pay the entire balance due with
your return.
======================================================================
Mail your estimated tax payment voucher and check or money order to the address shown below for the place where you live. Do not mail your tax return to this address or send an estimated tax payment without a payment voucher. Also, do not mail your estimated tax payments to the address shown in the Form 1040 or 1040A instructions. If you need more payment vouchers, use another Form 1040-ES package.
Note. For proper delivery of your estimated tax payment to a P.O. box, you must include the box number in the address. Also, note that only the U.S. Postal Service can deliver to P.O. boxes.
THEN send it to
"Internal Revenue
IF you live in... Service" at...
-------------------------------------------------------
District of Columbia, Maine, P.O. Box 37001
Maryland, Massachusetts, New Hartford, CT
Hampshire, New York, Vermont 06176-0001
-------------------------------------------------------
P.O. Box 37007
New Jersey, Pennsylvania Hartford, CT
06176-0007
-------------------------------------------------------
Alabama, Delaware, Florida, P.O. Box 105225
Georgia, North Carolina, Rhode Atlanta, GA
Island, South Carolina, Virginia 30348-5225
-------------------------------------------------------
Alaska, Arizona, California, P.O. Box 510000
Hawaii, Nevada, New Mexico, San Francisco, CA
Oregon, Utah 94151-5100
-------------------------------------------------------
Arkansas, Connecticut, Illinois, P.O. Box 970006
Indiana, Michigan, Missouri, St. Louis, MO
Ohio, West Virginia 63197-0006
-------------------------------------------------------
Kentucky, Louisiana, P.O. Box 660406
Mississippi, Tennessee, Dallas, TX
Texas 75266-0406
-------------------------------------------------------
Colorado, Idaho, Iowa,
Kansas, Minnesota,
Montana, Nebraska, North P.O. Box 802502
Dakota, Oklahoma, South Cincinnati, OH
Dakota, Washington, 45280-2502
Wisconsin, Wyoming
-------------------------------------------------------
All APO and FPO
addresses, U.S. citizens or P.O. Box 660406
tax residents in a foreign Dallas, TX
country, and those filing 75266-0406
Form 2555 or 2555-EZ USA
-------------------------------------------------------
American Samoa, anyone
filing Form 4563, the
Commonwealth of the
Northern Mariana Islands, P.O. Box 660406
nonpermanent residents of Dallas, TX
Guam or the U.S. Virgin 75266-0406
Islands, Puerto Rico (or if USA
excluding income under
Internal Revenue Code
section 933), dual-status
aliens
-------------------------------------------------------
Department of
Permanent residents Revenue and Taxation
of Guam* Government of Guam
P.O. Box 23607
GMF, GU 96921
-------------------------------------------------------
V.I. Bureau of
Permanent Internal Revenue
residents of the 9601 Estate Thomas
U.S. Virgin Islands* Charlotte Amalie
St. Thomas, VI 00802
-------------------------------------------------------
* Permanent residents must prepare separate vouchers
for estimated income tax and self-employment tax
payments. Send the income tax vouchers to the address
for permanent residents and the self-employment tax
vouchers to the address for nonpermanent residents.
=======================================================
[The following graphics have not been reproduced:
Form 1040-ES, 2008 Payment Voucher 4
Form 1040-ES, 2008 Payment Voucher 3
Form 1040-ES, 2008 Payment Voucher 2
Form 1040-ES, 2008 Payment Voucher 1]