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Wisconsin Free Printable 2022 D-101a Form 1-ES Instructions - Estimated Income Tax for Individuals, Estates, and Trusts for 2024 Wisconsin Estimated Income Tax Instructions

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Estimated Income Tax Instructions
2022 D-101a Form 1-ES Instructions - Estimated Income Tax for Individuals, Estates, and Trusts

2022 Form 1‑ES Instructions – Estimated Income Tax for Individuals, Estates, and Trusts Who Must Pay Estimated Tax Tax is required to be paid on income as it is earned or constructively received. Withholding tax and estimated tax are the two methods used to make those required tax payments. Generally, if you work for wages, you have tax withheld from your wages to prepay any tax which will be computed on your income tax return for the year. If you have income from which tax is not withheld (for example, interest, dividends, unemployment compensation, selfemployment income, taxable pensions, etc.), you must pay estimated tax to prepay any tax which will be computed on your income tax return for the year. You must pay Wisconsin estimated tax for 2022 if you expect to owe, after subtracting your withholding and credits, at least $500 in tax for 2022 and you expect your withholding to be less than the smallest of (1) 90% of the tax shown on your 2022 income tax return, (2) 100% of the tax shown on your 2021 income tax return, assuming the return covered 12 months*, or (3) 90% of the tax shown on your 2022 income tax return, computed by annualizing your taxable income. You may use Wisconsin Schedule U, Part IV, as a worksheet to annualize income. *This does not apply to estates or trusts that have 2022 taxable income of $20,000 or more. If your 2021 return was adjusted by the department or you filed an amended return, use the tax from the latest adjusted or amended return. Full-year residents, part-year residents, nonresidents, estates and trusts are subject to the estimated tax requirement. You do not have to pay estimated tax if you were a full-year resident of Wisconsin for 2021 and you had no tax liability for that 12-month period. Estates and grantor trusts which are funded on account of a decedent’s death are only required to make estimated tax payments for any tax year ending two or more years after the decedent’s death. Note: Trusts subject to tax on unrelated business income should file on Form Corp‑ES. You and your spouse may pay estimated tax either jointly or separately. If joint payments are made, you and your spouse may still file separate income tax returns for 2022. The estimated tax payments may be divided between you and your spouse in any manner you choose. If separate payments are made, you and your spouse may file a joint income tax return for 2022 and apply the separate estimated tax payments to the joint tax liability. However, no part of the separate estimated tax payments may be applied to a separate tax liability of the other spouse. When to Pay Your Estimated Tax Generally, you must make your first estimated tax payment by April 18, 2022. You may pay all your estimated tax at that time or in four equal installments on or before April 18, 2022, June 15, 2022, September 15, 2022, and January 17, 2023. Exceptions to this general rule are as follows: 1. Other payment dates. In some cases, such as an increase in income, you may have to make your first estimated tax payment after April 18, 2022. Any remaining payments should be 1/4 of your required annual payment. The first payment dates are as follows: If the requirement to pay estimated tax is met after: Payment date is: Of the estimated tax due, pay: March 31 and before June 1 May 31 and before September 1 August 31 June 15, 2022 September 15, 2022 January 17, 2023 1/2 3/4 all 2. Your return as a payment. If you file your 2022 income tax return by January 31, 2023, and pay the entire balance due, you do not have to make your last payment of estimated tax due on January 17, 2023. 3. Farmers and fishers. If at least two-thirds of your gross income (joint gross income, if applicable) for 2021 or 2022 is from farming or fishing, you may: • Pay your 2022 estimated tax in full by January 17, 2023; or • File your 2022 income tax return on or before March 1, 2023, and pay the total tax due. In this case, you need not make estimated tax payments for 2022. 4. Fiscal year. If your return is filed on a fiscal year basis, your due dates 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. Note: If any due date falls on a Saturday, Sunday, or legal holiday, use the next business day. How to Use Form 1-ES If you have a preprinted voucher, make any corrections necessary to your name and address by lining out the incorrect information and printing in the correct information. To obtain personalized Form 1‑ES vouchers, visit the department's website at revenue.wi.gov/Pages/Form/2022-TaxForms.aspx or call (608) 266‑1961. Complete the “2022 Estimated Income Tax Worksheet” on page 2 of these instructions. Use your 2021 tax return as a guide, but be sure to consider any law changes for 2022. Law changes are published in the Wisconsin Tax Bulletin, which is available on the internet at: revenue.wi.gov/Pages/ISE/wtb-Home.aspx. Fill in the amount from line 12 of the worksheet on the “Amount of Payment” line on Form 1-ES. Enclose, but do not staple or attach, your check or money order with Form 1‑ES. Make your remittance payable to the Wisconsin Department of Revenue and mail to the address shown on Form 1‑ES. To pay online, go to the department's website at: https://tap.revenue.wi.gov/pay. This is a free service. To pay by credit card, call 1‑800‑2PAY‑TAX (1‑800‑272‑9829) or visit officialpayments.com. There will be a 2.5% fee charged for this service. If you need help, contact our Customer Service Bureau at (608) 266‑2486 or visit any Department of Revenue office. How to Amend Your Estimated Tax Payments If you have a substantial increase or decrease in your estimated tax liability, your estimated tax payments should be amended. To amend your estimated tax payments, recompute your estimated tax liability on the “2022 Estimated Income Tax Worksheet.” Include any estimated tax payments already made for 2022 on line 8 of the worksheet. Then, determine the amount of each remaining installment due: • • • • If all 4 installments are being amended, fill in 1/4 of line 9 from the worksheet on each payment voucher. If 3 installments are being amended, fill in 1/2 of line 9 on the first amended voucher and 1/4 of line 9 on each of the last two vouchers. If 2 installments are being amended, fill in 3/4 of line 9 on the first amended voucher and 1/4 of line 9 on the last voucher. If only the last installment is being amended, fill in all of line 9 on the voucher filed. Interest Charge for Failure to Pay Estimated Tax If you are required to pay estimated tax and you do not, or you underpay any installment, you are subject to interest on the underpayment amount when you file your 2022 return. Wisconsin Schedule U is used to compute the interest due. The Schedule U instructions provide information on exceptions to the interest charge. D-101A (R. 1-22) 2022 Estimated Income Tax Worksheet – Keep for your records – Do not file 1. 2. 3. 4. 5. 6. 7. . . . . . . . 8. Wisconsin income tax withheld and estimated to be withheld during 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Balance (subtract line 8 from line 7). (Note: If line 6 less line 8 is less than $500, you are not required to make estimated tax payments.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. . 1. Fill in the amount of Wisconsin income you expect in 2022. Use your 2021 tax return as a guide . . . . . . . . . . . . . 2. Wisconsin standard deduction and exemptions (see standard deduction schedules below)* . . . . . . . . . . . . . . . . . . 3. Estimated taxable income (subtract line 2 from line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Estimated tax (see tax rate schedules below) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Estimated credits (see instructions provided with your 2021 tax return for descriptions of credits) . . . . . . . . . . . . . 6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Required annual payment. Fill in amount of line 6 that you are required to pay . . . . . . . . . . . . . . . . . . . . . . . . . . . Caution: Generally, if you do not prepay at least 90% of your 2022 tax liability or 100% of your 2021 tax, whichever is smaller, you may be subject to interest on the underpayment amount. To avoid this, be sure your estimate is as accurate as possible. If you are unsure of your estimate, you may want to pay more than 90% of the amount you have shown on line 6. 10. If four installments are due, enter in each column 1/4 of the amount on line 9. If less than four installments are due, use the instructions for other payment dates under “When to Pay Your Estimated Tax” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. Apply overpayment carried forward from your 2021 tax return (apply first to April and carry remainder to June, etc.) . . . . . . . . . . . . . . . . . . . . . . . 12. Installment amount (subtract line 11 from line 10). Fill in here and on the “Amount of Payment” line on Form 1-ES . . . . . . . . . . . . . . . April 18 Installments June 15 Sept. 15 . Jan. 17 *Individuals Your exemptions are $700 for yourself, $700 for your spouse if filing a joint return, and $700 for each dependent. Add $250 to the total if you are 65 years of age or over and, if filing a joint return, add $250 if your spouse is 65 years of age or over. (Exception: If you are claimed as a dependent on someone else’s return, you do not qualify for an exemption.) Estates and Trusts Fill in -0- on line 2. Nonresidents and part-year residents Prorate the standard deduction as follows: (1) Figure your standard deduction using your federal adjusted gross income instead of your Wisconsin income, and (2) prorate using the ratio of Wisconsin income to federal adjusted gross income. Exemptions must also be prorated using the same ratio. 2022 Tax Rate Schedules for Full‑Year Residents* 2022 Standard Deduction Schedule for Single Taxpayers If Wisconsin income is: but over – not over – The 2022 Standard Deduction is: $   0 830 $ 16,989 16,989 115,240 115,240 or over Schedule A – Single, Head of Household, Estates and Trusts of the amount over – $  11,790 11,790 less 12% ........$ 16,990 0 Schedule for Head of Household If Wisconsin income is: but over – not over – The 2022 Standard Deduction is: $   50  30 $ 24,519 24,519 134,845 134,845 or over The 2022 Standard Deduction is: $  21,820 21,820 less 19.778% .$ 24,520 0 Schedule for Married Filing Separately The 2022 Standard Deduction is: $50 830 $ 11,639 11,639 64,072 64,072 or over $    10,370 10,370 less 19.778% .$ 11,640 0 $   0   30 $ 12,760 12,760 25,520 25,520 280,950 280,950 or over $                   3.54%....... $   0 451.70 + 4.65%............ 12,760 1,045.04 + 5.3%............ 25,520 14,582.83 + 7.65%.......... 280,950 of the amount over – If taxable income is: but over – not over – The 2022 Gross Tax is: $50   830 $ 17,010 17,010 34,030 34,030 374,600 374,600 or over $                    3.54% .......$   0 602.15 + 4.65% ............17,010 1,393.58 + 5.3% ............34,030 19,443.79 + 7.65% ..........374,600 of the amount over – Schedule C – Married Filing Separately of the amount over – If Wisconsin income is: but over – not over – The 2022 Gross Tax is: Schedule B – Married Filing Jointly of the amount over – $   50  30 $ 16,989 $  15,230 16,989 49,705 15,230 less 22.515% .$ 16,990 49,705 115,240 11,790 less 12% ...........16,990 115,240 or over 0 Schedule for Married Filing Jointly If Wisconsin income is: but over – not over – If taxable income is: but over – not over – of the amount over – If taxable income is: but over – not over – The 2022 Gross Tax is: $50   830 $ 8,510 8,510 17,010 17,010 187,300 187,300 or over $                    3.54% .......$   0 301.25 + 4.65% ..............8,510 696.50 + 5.3% ............17,010 9,721.87 + 7.65% ..........187,300 of the amount over – *Nonresidents and part-year residents must prorate the tax brackets (amounts appearing in the first two columns of the 2022 Tax Rate Schedules) based on the ratio of their Wisconsin income to their federal adjusted gross income. For example, for a single individual the tax brackets are $12,760, $12,760, and $255,430. Assuming the individual has a ratio of 20%, the first $2,552 ($12,760 x .20) is taxed at 3.54%, the next $2,552 ($12,760 x .20) is taxed at 4.65%, and the next $51,086 ($255,430 x .20) is taxed at 5.3%. Taxable income over $56,190 ($280,950 x .20) is taxed at 7.65%. Applicable Laws and Rules This document provides statements or interpretations of the following laws and regulations in effect as of January 20, 2022: Chapter 71, Wis. Stats. -2-
Extracted from PDF file 2023-wisconsin-form-1-es-instructions.pdf, last modified January 2022

More about the Wisconsin Form 1-ES Instructions Individual Income Tax Estimated TY 2023

If you are self employed or do not have your taxes withheld, you need to file estimated income taxes with Form 1-ES; use this instructional booklet to help you fill out and file your estimated income taxes.

We last updated the Estimated Income Tax Instructions in March 2023, so this is the latest version of Form 1-ES Instructions, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1-ES Instructions directly from TaxFormFinder. You can print other Wisconsin tax forms here.


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Related Wisconsin Individual Income Tax Forms:

TaxFormFinder has an additional 88 Wisconsin income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Wisconsin Form 1-ES Instructions.

Form Code Form Name
Form 1-ES Estimated Income Tax Voucher

Download all WI tax forms View all 89 Wisconsin Income Tax Forms


Form Sources:

Wisconsin usually releases forms for the current tax year between January and April. We last updated Wisconsin Form 1-ES Instructions from the Department of Revenue in March 2023.

Show Sources >

Form 1-ES Instructions is a Wisconsin Individual Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.

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 Wisconsin Form 1-ES Instructions

We have a total of seven 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:


2023 Form 1-ES Instructions

2022 D-101a Form 1-ES Instructions - Estimated Income Tax for Individuals, Estates, and Trusts

2020 Form 1-ES Instructions

2020 D-101a Form 1-ES Instructions - Estimated Income Tax for Individuals, Estates, and Trusts

2019 Form 1-ES Instructions

2019 D-101a Form 1-ES Instructions - Estimated Income Tax for Individuals, Estates, and Trusts

2018 Form 1-ES Instructions

2018 D-101a Form 1-ES Instructions - Estimated Income Tax for Individuals, Estates, and Trusts

2017 Form 1-ES Instructions

2017 D-101a Form 1-ES Instructions - Estimated Income Tax for Individuals, Estates, and Trusts

2016 Form 1-ES Instructions

2016 D-101a Form 1-ES Instructions - Estimated Income Tax for Individuals, Estates, and Trusts

2015 Form 1-ES Instructions

2015 D-101a Form 1-ES Instructions - Estimated Income Tax for Individuals, Estates, and Trusts


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