Form 1040-ES is filed along with the Form 1040 when a taxpayer makes estimated payments during the year.

Name: Form 1040-ES is filed along with the Form 1040 when a taxpayer makes estimated payments during the year.
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Form 1040-ES is used to make estimated tax payments throughout the year and is not filed with the annual tax return, Form 1040. Taxpayers use Form 1040-ES to calculate and pay estimated taxes directly to the IRS.

Form 1040-ES Is Filed Along with the Form 1040 When