IRS Publication 17 — Your Federal Income Tax (Individuals)
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“Y our appeal rights are ex- plained in detail in both Pub. 5, Y our Appeal Rights and How to Prepare a Protest if Y ou Don’t Agree; and Pub. 556.”
Note: These criteria can change without notice. If you don’t receive a Form 1040 -ES package and you are required to make an estimated tax payment, you should go to IRS.gov/ Form1040ES and print a copy of Form 1040 -ES that includes four blank payment vouchers. Complete one of these and make your payment timely to avoid penalties for paying late. Don’t use the address shown in the Instructions for Form 1040 for your estimated tax payments. If you didn’t pay estimated tax last year, you can order Form 1040 -ES from the IRS (see the inside back cover of this publication) or download it from IRS.gov. Follow the instructions to make sure you use the vouchers correctly.
Joint estimated tax payments. If you file a joint return and are making joint estimated tax payments, enter the names and SSNs on the payment vouchers in the same order as they will appear on the joint return.
Change of address. You must notify the IRS if you are making estimated tax payments and you changed your address during the year.
Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form.
CAUTION !
Publication 17 (2025) Chapter 4 Tax Withholding and Estimated Tax 43
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