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Massachusetts Free Printable 1-ES instr with coupon for 2020 Massachusetts Estimated Income Tax Instructions

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Estimated Income Tax Instructions
1-ES instr with coupon

2019 Massachusetts Form 1-ES Massachusetts Estimated Income Tax General Information What is the purpose of estimated tax payment vouchers? The purpose of the payment vouchers is to provide a means for paying any taxes due on income which is not subject to withholding. This is to ensure that taxpayers are able to meet the statutory requirement that taxes due are paid periodically as income is received during the year. Generally, you must make estimated tax payments if you expect to owe more than $400 in taxes on income not subject to withholding. Who must make estimated tax payments on Form 1-ES? • Individual residents and nonresidents who expect to owe more than $400 in taxes on income not subject to withholding. • Recipients of unemployment compensation who do not choose voluntary state withholding on those payments. • Pass-through entity withholding of personal income tax under MGL ch 62 and corporate excise under MGL ch 63 may be required on behalf of members of a pass-through entity. For more information, see Pass-Through Entity Withholding Regulation, 830 CMR 62B.2.2. Members subject to withholding by a pass-through entity may reduce their estimated payment by amounts previously withheld and paid by the pass-through entity, as described in 830 CMR 62B.2.2(6)(b). • Composite payments of estimated tax. The filing agent responsible for filing on behalf of nonresident pass-through members who elect to file on a composite basis must make estimated tax payments electronically under the identification number of the passthrough entity and should no longer use a paper Form 1-ES. For more information, see TIR 09-18 and Non-Resident Income Tax Regulation, 830 CMR 62.5A.1(11). Nonresidents who have elected to participate in a composite return must make estimated payments on income not included on a composite return. • Massachusetts has adopted business entity classification rules that broadly conform to the federal “check-the-box” rules requiring companies to be classified as the same type of legal entity for state and federal tax purposes. Taxpayers affected by the adoption of the “check-the-box” rules should consult 830 CMR 63.30.3 to determine their estimated tax payment obligations. • Resident grantors treated as an owner of a grantor-type trust. • Resident beneficiaries subject to tax at the beneficiary level pursuant to MGL ch 62, § 10(h). • Trustees or other fiduciaries required to deduct and withhold payments under MGL ch 62, § 10(g) on behalf of a nonresident individual beneficiary. The Form 1-ES prepared by the trustee or other fiduciary must include only the Social Security number of the beneficiary on whose behalf the payment is being made. The employer identification number of the trust or estate of which the nonresident individual is a beneficiary is not to be included. For more information, see Directive 07-4. Are there penalties for failing to pay estimated taxes? Yes. An additional charge is imposed on the underpayment of any installment of estimated tax for the period of that underpayment. Use Form M-2210 when filing your annual return to determine the amount of any penalty due or if you qualify for the exceptions that avoid the penalty. Department of Revenue When and where do I file estimated tax payments? Generally, your estimated tax must be paid in full on or before April 15, 2019, or in equal installments on or before April 15, 2019; June 15, 2019; September 15, 2019; and January 15, 2020. Estimated tax payments in any amount can be made electronically on MassTaxConnect at mass.gov/masstaxconnect. Some taxpayers may be required to make online payments. See TIR 16-9. If you are mailing your payment, make check or money order payable to the Commonwealth of Massachusetts. Please write your Social Security number in the lower left corner on your check or money order. Send a completed voucher with each payment to ensure accurate crediting to your account. Vouchers should be mailed to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540. Do not mail your payment with your prior year’s annual return. If you pay your full estimated tax with your first payment voucher, you need not file the remaining payment vouchers unless your income increased during the year and you need to increase your estimated payment amount. Are there exceptions to the due date? Whenever a due date falls on a Saturday, Sunday or legal holiday, the filing and payment may be made on the next succeeding business day. If your tax year is not on a calendar year basis, enter due dates on each voucher to correspond with your fiscal year. Your due dates will be the 15th day of the fourth, sixth and ninth months of your fiscal year and the 15th day of your next fiscal year. What if my tax liability changes during the year? Even though you may not expect to owe estimated tax payments, your income or deduction(s) may change during the year so that you will be required to make estimated tax payments. In such case, the payment dates are as follows: June 15, if the change occurs between April 1 and May 31; September 15, if the change occurs between June 1 and August 31; next January 15, if the change occurs after August 31. Use the enclosed Amended Computation Worksheet if, during the year, you find that your estimated tax is substantially increased or decreased. The estimated tax may be paid in full at the time of filing your first payment voucher or in equal installments on the remaining payment dates. Be sure to use the appropriate voucher for each date. What if we want to make joint payments? A husband and wife may make joint payments of estimated tax as long as they are married at the time when the payments are due and not separated by a decree of divorce or separate maintenance. If a joint payment is made but a joint return is not filed for the taxable year, they may treat the payment for such year as the estimated tax payment of either spouse, or it may be divided between them in such a manner as they may agree. The combined total cannot exceed 100% of the estimated tax payments. What if I credited my 2018 overpayment to 2019 estimated taxes? If you overpaid your 2018 income tax and elected to apply it as a credit to your 2019 estimated income tax, the amount of overpayment may be applied in whole or in part to any installment period. If any overpayment credit remains, apply it to the next installment. Be sure to enter the overpayment credit in col. c of the enclosed Record of Estimated Tax Payments. If the credit equals or exceeds your full estimated tax liability for 2019, you need not file the payment vouchers. Send a payment voucher to the Department only when you are making a payment. Specific Instructions Complete the enclosed Estimated Tax Worksheet to determine your estimated tax. Once you have used the worksheet to determine your estimated tax due, you may pay the full amount or each installment electronically on MassTaxConnect at mass.gov/masstaxconnect. You do not need to mail in any vouchers if you pay online. If you are mailing a paper check, enter your name, address, Zip code and Social Security number on the payment voucher. Enter the correct due dates. Enter in line 1 of the voucher the amount due from line 12 of the worksheet. Complete the Record of Estimated Tax Payments. Detach voucher at perforations. Do not submit the entire worksheet with the Form 1-ES payment voucher or your payment may be delayed. Mail the voucher with check or money order payable to the Commonwealth of Massachusetts. Write your Social Security number in the lower left corner of your check. If you must amend your estimated tax: • Complete the Amended Computation Worksheet. • Complete lines 1, 2 and 3 of the appropriate voucher. • Pay online or mail with required payment. Estimated Tax Worksheet. Explanations of your deductions, exemptions and credits appear in the tax form instructions. Note: If first voucher is due on April 15, 2019, June 15, 2019, September 15, 2019, or January 15, 2020, enter 25%, 33%, 50% or 100%, respectively, of line 11b (less any overpayment that you are applying to this installment) on line 12 of the worksheet and on line 1 of your payment voucher. a. Taxable b. income Tax rate Amount 01. Taxable 5.05% income* (after deductions and exemptions) . . . . . . . . . . . . . . . . . . . 1 x .0505 02. Taxable 12% income (after exemptions, if any). 12% income includes any income associated with short-term capital gains and long-term gains on collectibles or pre-1996 installment sales. See note above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 x .12 03. Taxable long-term capital gain income (after deductions and exemptions, if any). Long-term capital gain income includes any income associated with long-term capital gains excluding collectibles or pre-1996 installment sales. See note above 3 x .0505 04. Total tax. Add col. b of lines 1 through 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 05. Limited Income Credit (if any) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 06. Other credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 07. Total credits. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 08. Your estimate of 2019 income tax. Subtract line 7 from line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 09. Amount of this tax expected to be withheld during 2019 (include any withholding made on your behalf by a pass-through entity) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10. 2018 overpayment applied to 2019 estimated tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11. Estimated tax for 2019. Subtract the total of lines 9 and 10 from line 8. If less than $400 you are not required to make estimated payments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12. Amount of payment. See note above. Using the amount from line 11, make appropriate calculation and enter result here and on line 1 of your payment voucher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12 *5.05% income includes: wages, salaries, tips, business income, partnership and S corporation income, trust income, rental income, unemployment compensation, alimony, pensions and annuity income, IRA/Keogh distributions, winnings, fees, long-term capital gain income not taxed at the 12% rate, interest and dividend income and other taxable income not taxed at the 12% rate. Amended Computation Worksheet. Use if your estimated tax changes substantially after you file your first payment voucher. 1. a Amended estimated tax on 5.05% income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a b Amended estimated tax on 12% income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b c Amended estimated tax on long-term capital gain income taxed at 5.05% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c d Total amended estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d 2. a Amount of last year’s overpayment elected for credit to 2019 estimated tax and applied to date. . . . . . . . . . . . . . . . . . . . . . 2a b Payments made on 2019 vouchers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b c Limited Income Credit (if any) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c d Other credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d e Amount of this tax expected to be withheld during 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e f Add lines 2a through 2e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f 3. Unpaid balance. Subtract line 2f from line 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4. Amount to be paid. Divide line 3 by number of remaining installments. Enter here and on line 1 of payment voucher. . . . . . . . . 4 Please submit the enclosed vouchers, with your payments, when due. Make all checks payable to Commonwealth of Massachusetts and write your Social Security number in the lower left corner of each check. 2019 Record of Estimated Tax Payments. Please mark your calendar as a reminder to mail each payment voucher. Voucher number a. Date b. Amount paid c. 2018 overpayment credit applied to installment Total amount paid and credited from Jan. 1 through the installment date shown. add b and c 1 2 3 4 Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 If you have any questions, contact the Massachusetts Department of Revenue, Contact Center Bureau, PO Box 7010, Boston, MA 02204. Telephone: (617) 887-6367 or toll-free in-state at (800) 392-6089. Practitioners: You must obtain prior approval if you plan to use substitute vouchers. BE SURE TO DETACH WHERE INDICATED. FAILURE TO DO SO WILL RESULT IN DELAYS PROCESSING YOUR PAYMENT. DETACH HERE 2019 Form 1-ES Estimated Tax Payment Voucher Account ID number Tax filing period Due date 12/31/2019 Last name (print) First name and initial (and spouse’s, if joint return) Tax type Voucher type ID type Vendor code 053 17 064 0001 1. Amount due with this installment (from line 12 of worksheet) . . . . . . . . . Form you plan to file: Street address Form 1, Full-Year Resident City/Town State E-mail address Phone number Zip Form 1-NR/PY, Nonresident/Part-Year Resident Return this voucher with check or money order payable to Commonwealth of Massachusetts. Mail to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540. Important: File your Form 1-ES and make your payment online. It’s fast, easy and secure. Go to mass.gov/masstaxconnect for more information. AREA RESERVED FOR 2-D BARCODE BE SURE TO DETACH WHERE INDICATED. FAILURE TO DO SO WILL RESULT IN DELAYS PROCESSING YOUR PAYMENT. DETACH HERE 2019 Form 1-ES Estimated Tax Payment Voucher Account ID number Tax filing period Due date 12/31/2019 Last name (print) First name and initial (and spouse’s, if joint return) Tax type Voucher type ID type Vendor code 053 17 064 0001 1. Amount due with this installment (from line 12 of worksheet) . . . . . . . . . Form you plan to file: Street address Form 1, Full-Year Resident City/Town State E-mail address Phone number Zip Form 1-NR/PY, Nonresident/Part-Year Resident Return this voucher with check or money order payable to Commonwealth of Massachusetts. Mail to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540. Important: File your Form 1-ES and make your payment online. It’s fast, easy and secure. Go to mass.gov/masstaxconnect for more information. AREA RESERVED FOR 2-D BARCODE BE SURE TO DETACH WHERE INDICATED. FAILURE TO DO SO WILL RESULT IN DELAYS PROCESSING YOUR PAYMENT. DETACH HERE 2019 Form 1-ES Estimated Tax Payment Voucher Account ID number Tax filing period Due date 12/31/2019 Last name (print) First name and initial (and spouse’s, if joint return) Tax type Voucher type ID type Vendor code 053 17 064 0001 1. Amount due with this installment (from line 12 of worksheet) . . . . . . . . . Form you plan to file: Street address Form 1, Full-Year Resident City/Town State E-mail address Phone number Zip Form 1-NR/PY, Nonresident/Part-Year Resident Return this voucher with check or money order payable to Commonwealth of Massachusetts. Mail to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540. Important: File your Form 1-ES and make your payment online. It’s fast, easy and secure. Go to mass.gov/masstaxconnect for more information. AREA RESERVED FOR 2-D BARCODE BE SURE TO DETACH WHERE INDICATED. FAILURE TO DO SO WILL RESULT IN DELAYS PROCESSING YOUR PAYMENT. DETACH HERE 2019 Form 1-ES Estimated Tax Payment Voucher Account ID number Tax filing period Due date 12/31/2019 Last name (print) First name and initial (and spouse’s, if joint return) Tax type Voucher type ID type Vendor code 053 17 064 0001 1. Amount due with this installment (from line 12 of worksheet) . . . . . . . . . Form you plan to file: Street address Form 1, Full-Year Resident City/Town State E-mail address Phone number Zip Form 1-NR/PY, Nonresident/Part-Year Resident Return this voucher with check or money order payable to Commonwealth of Massachusetts. Mail to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540. Important: File your Form 1-ES and make your payment online. It’s fast, easy and secure. Go to mass.gov/masstaxconnect for more information. AREA RESERVED FOR 2-D BARCODE
Extracted from PDF file 2019-massachusetts-form-1-es-instructions.pdf, last modified January 2019

More about the Massachusetts Form 1-ES Instructions Individual Income Tax TY 2019

If you are self employed or need to file Form 1-ES for other reasons, these instructions will help you to fill out and file the form correctly. Form 1-ES Instructions requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Estimated Income Tax Instructions in January 2019, so this is the latest version of Form 1-ES Instructions, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 1-ES Instructions directly from TaxFormFinder. You can print other Massachusetts tax forms here.


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Related Massachusetts Individual Income Tax Forms:

TaxFormFinder has an additional 126 Massachusetts income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Massachusetts Form 1-ES Instructions.

Form Code Form Name
Form 1-ES Estimated Income Tax Payment Vouchers

Download all MA tax forms View all 127 Massachusetts Income Tax Forms


Form Sources:

Massachusetts usually releases forms for the current tax year between January and April. We last updated Massachusetts Form 1-ES Instructions from the Department of Revenue in January 2019.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Massachusetts Form 1-ES Instructions

We have a total of four past-year versions of Form 1-ES Instructions in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 1-ES Instructions

1-ES instr with coupon

2018 Form 1-ES Instructions

1-ES instr with coupon

2016 Form 1-ES Instructions

1-ES instr & coupon

2015 Form 1-ES Instructions

1-ES instr & coupon


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