The 1040-ES tax publication is available at taxpayer assistance centers, by mail from the IRS or at community locations such as libraries or post offices. The payment voucher forms are included with the 1040-ES publication package.
The 1040-ES tax form is for income that is not subject to withholding, such as self-employment earnings or alimony payments. Individuals do not have to pay estimated tax if they do not have any tax liability for the prior year, they were a U.S. citizen or resident for the entire year, and their prior tax year was for an entire 12-month period. Individuals filers that earn wage or salary income may ask for their employers to withhold a greater amount of taxes from their earnings in order to avoid having to pay estimated tax.