You must pay estimated tax for 2009 if both of the following apply.

Note. These percentages may be different if you are an eligible small business, farmer, fisherman, or higher income taxpayer. See Special Rules beginning on page 20.

You may find Figure 2-A on page 20 helpful in determining if you must pay estimated tax.

If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income.

You and your spouse can qualify to make joint estimated tax payments even if you are not living together.

However, you and your spouse cannot make joint estimated tax payments if:

If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income.

Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2009.

There are special rules for eligible small businesses, farmers, fishermen, and certain higher income taxpayers.

Resident and nonresident aliens also may have to pay estimated tax. Resident aliens should follow the rules in this publication, unless noted otherwise. Nonresident aliens should get Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals.

You are an alien if you are not a citizen or national of the United States. You are a resident alien if you either have a green card or meet the substantial presence test.

See Publication 519 for more information about Form 1040-ES (NR) and withholding (chapter 8) and the substantial presence test (chapter 1).

Estates and trusts also must pay estimated tax. However, estates (and certain grantor trusts that receive the residue of the decedent's estate under the decedent's will) are exempt from paying estimated tax for the first two years after the decedent's death.

Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax.

Use the worksheet (Figure 2-B) on page 22 to help guide you through the information about completing the 2009 Estimated Tax Worksheet. You also will find a blank worksheet on page 35.

You do not have to make estimated tax payments until you have income on which you will owe the tax. If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. You can pay all your estimated tax at that time, or you can pay it in installments. If you choose to pay in installments, make your first payment by the due date for the first payment period. Make your remaining installment payments by the due dates for the later periods.

If at least two-thirds of your gross income for 2008 or 2009 is from farming or fishing, you have only one payment due date for your 2009 estimated tax, January 15, 2010. The due dates for the first three payment periods, discussed under When To Pay Estimated Tax on this page, do not apply to you.

If you file your 2009 Form 1040 by March 1, 2010, and pay all the tax you owe, you do not need to make an estimated tax payment.

If your first estimated tax payment is due April 15, 2009, you can figure your required payment for each period by dividing your annual estimated tax due (line 16a of the 2009 Estimated Tax Worksheet) by 4. Enter this amount on line 17. However, use this method only if your income is basically the same throughout the year.

If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. See Annualized Income Installment Method on this page.

If you do not receive your income evenly throughout the year (for example, your income from a repair shop you operate is much larger in the summer than it is during the rest of the year), your required estimated tax payment for one or more periods may be less than the amount figured using the regular installment method.

The annualized income installment method annualizes your tax at the end of each period based on a reasonable estimate of your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. To see whether you can pay less for any period, complete the 2009 Annualized Estimated Tax Worksheet (Worksheet 2-10) beginning on page 44.

Use the result you figure on line 28 of the 2009 Annualized Estimated Tax Worksheet to make your estimated tax payments and complete your payment vouchers.

See Example 2, beginning on page 30, to see how the worksheet is completed.

You do not have to pay estimated tax if your withholding in each payment period is at least as much as:

You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you will owe with your return under $1,000.

If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2008, you can apply part or all of it to your estimated tax for 2009. On line 74 of Form 1040, or line 46 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Take the amount you have credited into account when figuring your estimated tax payments. If you timely file your 2008 return, treat the credit as a payment made on April 15, 2009.

If you are a beneficiary of an estate or trust, and the trustee elects to credit 2009 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 15, 2010.

If you choose to have an overpayment of tax credited to your estimated tax, you cannot have any of that amount refunded to you until you file your tax return for the following year. You also cannot use that overpayment in any other way.

Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. If you made estimated tax payments last year, you should receive a copy of the 2009 Form 1040-ES in the mail unless you used a paid tax preparer. It will have payment vouchers preprinted with your name, address, and social security number. Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs.

If you did not pay estimated tax last year, you will have to get a copy of Form 1040-ES from the IRS (see chapter 5). Follow the instructions in the package to make sure you use the vouchers correctly.

Use the window envelopes that came with your Form 1040-ES package. If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live.

If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return.

EFTPS is a free tax payment system where you input your tax payment information electronically, online or by phone. Through EFTPS, you can schedule one-time or recurring payments for withdrawal from your checking or savings account up to 365 days in advance. You also can modify or cancel payments up to 2 business days before the scheduled withdrawal date. To use EFTPS, you must enroll. Enroll online at www.eftps.gov or call 1-800-555-4477 (for business accounts) or 1-800-316-6541 (for individual accounts) to receive an enrollment form and instructions by mail. TTY/TDD help is available by calling 1-800-733-4829. Call 1-800-244-4829 for Spanish.

If you electronically file your 2008 tax return, you can use EFW to make up to four (4) 2009 estimated tax payments. This is a free option. The payments can be withdrawn from either a checking or savings account. At the same time you file your return, you can schedule estimated tax payments for any or all of the following dates: April 15, 2009, June 15, 2009, September 15, 2009, and January 15, 2010.

Check with your tax return preparer or tax preparation software for details. Your scheduled payments will be acknowledged when you file your tax return.

Payments scheduled through EFW can be cancelled up to 8 p.m. Eastern time, 2 business days before the scheduled payment date, by contacting the U.S. Treasury Financial Agent at 1-888-353-4537.

You can use your American Express® Card, Discover® Card, MasterCard® card, or Visa® card to make estimated tax payments. Call toll-free or visit the website of either service provider listed below and follow the instructions. A convenience fee will be charged by the service provider based on the amount you are paying. Fees may vary between providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You also can find out what the fee will be by calling the provider's toll-free automated customer service number or visiting the provider's website shown below.

Early in 2009, Anne and Larry Jones figure their estimated tax payments for the year. They expect to receive the following income during 2009.

They also use the following expected items to figure their estimated tax.

The Joneses plan to file a joint return. They use the 2009 Estimated Tax Worksheet included in Form 1040-ES to figure their estimated tax payments. See their filled-in worksheet (Figure 2-D) on page 31.

The facts are the same as in Example 1—Regular Installment Method, except that the Joneses do not expect to receive their income evenly throughout the year. Anne expects to receive the largest portion of her self-employment income during the last few months of the year, and the Joneses' rental income is from a vacation home rented only in the summer months.

After completing their 2009 Estimated Tax Worksheet, the Joneses decide to use the annualized income installment method to see if they can pay less than $2,313 estimated tax for one or more payment periods. They complete the 2009 Annualized Estimated Tax Worksheet (Worksheet 2-10) in this chapter. See their filled-in worksheet (Figure 2-E) on pages 32 and 33.

Second, Third, and Fourth Periods

After the end of each remaining payment period, the Joneses complete the column of the worksheet for that period (from the beginning of the year through the end of that payment period) in the same way they did for the first period. They had the following income for each period.

	Second Period	Third Period	Fourth Period
	Jan. 1- May 31	Jan. 1- Aug. 31	Jan. 1- Dec. 31
Larry's salary	$16,625	$26,600	$39,900
State tax refund	600	600	600
Anne's net profit from self-employment	6,000	16,000	40,100
Net rental income	696	2,784	2,784
Interest income	1,575	3,250	6,205
Total	$25,496	$49,234	$89,589

They also take into account the following items for each period.

	Second Period	Third Period	Fourth Period
	Jan. 1- May 31	Jan. 1- Aug. 31	Jan. 1- Dec. 31
Adjustment to income for IRA contributions	$ 250	$ 400	$1,000
Itemized deductions	3,120	7,250	11,825
Making Work Pay credit	800	800	800
Withholding	843	843	843

For the second period, as for the first, the annualized income installment method allows the Joneses to pay less than their required payment under the regular installment method of figuring estimated tax payments. They make up the difference in the third and fourth periods when their income is higher.

Because the Joneses are using the annualized income installment method, they must file Form 2210 with their tax return for 2009.

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Figure 2-D. Illustrated Example 1--Regular Installment Method (Anne and Larry Jones)

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Figure 2-E. Illustrated Example 2-Annualized Income Installment Method, Section A (Anne and Larry Jones)

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Figure 2-E. Illustrated Example 2-Annualized Income Installment Method, Section B (Anne and Larry Jones)

Worksheets for Chapter 2

Table 2-2.Where To Find Worksheets Use the following worksheets and tables to figure your correct estimated tax.

IF you need...	THEN use...	ON page...
the 2009 Estimated Tax Worksheet (ES Worksheet)		22, 35
to estimate your taxable social security and railroad retirement benefits—line 1 of ES Worksheet (or Annualized ES Worksheet (Worksheet 2-10))	Worksheet 2-1	36
to estimate your self-employment (SE) tax and your deduction for one-half of your SE tax—lines 1 and 11 of ES Worksheet (lines 1 and 13 of Annualized ES Worksheet (Worksheeet 2-10))	Worksheet 2-2	37
to estimate your standard deduction—line 2 of ES Worksheet (line 7 of Annualized ES Worksheet (Worksheet 2-10))	Worksheet 2-3	38
to reduce your itemized deductions because your estimated AGI is more than $166,800 ($83,400 if married filing separately)—line 2 of ES Worksheet	Worksheet 2-4	39
to reduce your exemption amount because your estimated AGI is more than $125,100— line 4 of ES Worksheet	Worksheet 2-5	39
to estimate your additional exemption amount if you house individuals displaced by a Midwestern disaster—line 4 of ES Worksheet (line 10 of Annualized ES Worksheet (Worksheet 2-10))	Worksheet 2-6	40
to estimate your income tax if line 1 of your ES Worksheet includes a net capital gain or qualified dividends—line 6 of ES Worksheet	Worksheet 2-7	41
to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 6 of ES Worksheet	Worksheet 2-8	42
to estimate your Making Work Pay credit—line 13b of ES Worksheet	Worksheet 2-9	43
the 2009 Annualized Estimated Tax Worksheet (Annualized ES Worksheet)	Worksheet 2-10	44–45
to reduce your itemized deductions because your estimated annualized AGI is more than $166,800 ($83,400 if married filing separately)—line 6 of Annualized ES Worksheet	Worksheet 2-11	45
to reduce your exemption amount because your estimated annualized AGI is more than $125,100—line 10 of Annualized ES Worksheet	Worksheet 2-12	46
to estimate your income tax if line 1 of your Annualized ES Worksheet includes a net capital gain or qualified dividends—line 12 of Annualized ES Worksheet	Worksheet 2-13	47
to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 12 of Annualized ES Worksheet	Worksheet 2-14	48
to estimate your Making Work Pay credit—line 16 of Annualized ES Worksheet	Worksheet 2-15	49
to refigure (amend) your estimated tax during the year	Worksheet 2-16	48
2009 Tax Rate Schedules		40

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2009 Estimated Tax Worksheet

Worksheet 2-1.2009 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits

1.	Enter your expected social security and railroad retirement benefits	1.
2.	Enter one-half of line 1			2.
3.	Enter your expected total income. Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions			3.
4.	Enter your expected nontaxable interest income			4.
5.	Enter the total of any exclusions or adjustments for: Qualified U.S. savings bond interest Adoption benefits Foreign earned income or housing Income of bona fide residents of American Samoa or Puerto Rico			5.
6.	Add lines 2, 3, 4, and 5			6.
7.	Enter your expected adjustments to income. Do not include any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction			7.
8.	Subtract line 7 from line 6. If zero or less, stop here. Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2009 Estimated Tax Worksheet (or Annualized ES Worksheet (Worksheet 2-10))			8.
9.	Enter $25,000 ($32,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year)			9.
10.	Subtract line 9 from line 8. If zero or less, stop here. Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2009 Estimated Tax Worksheet (or Annualized ES Worksheet (Worksheet 2-10))			10.
11.	Enter $9,000 ($12,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year)			11.
12.	Subtract line 11 from line 10. If zero or less, enter -0-			12.
13.	Enter the smaller of line 10 or line 11			13.
14.	Enter one-half of line 13			14.
15.	Enter the smaller of line 2 or line 14			15.
16.	Multiply line 12 by 85% (.85). If line 12 is zero, enter -0-			16.
17.	Add lines 15 and 16			17.
18.	Multiply line 1 by 85% (.85)			18.
19.	Expected taxable social security and railroad retirement benefits. Enter the smaller of line 17 or line 18. Include this amount in the total on line 1 of your 2009 Estimated Tax Worksheet (or Annualized ES Worksheet (Worksheet 2-10))			19.

Worksheet 2-2.2009 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction

1.	a.	Enter your expected income and profits subject to self-employment tax*	1a.			.
	b.	If you will have farm income and also receive social security retirement or disability benefits, enter your expected Conservation Reserve Program payments that will be included on Schedule F (Form 1040) or listed on Schedule K-1 (Form 1065)	1b.
2.		Subtract line 1b from line 1a	2.
3.		Multiply line 2 by 92.35% (.9235)	3.
4.		Multiply line 3 by 2.9% (.029)			4.
5.		Social security tax maximum income	5.	$106,800
6.		Enter your expected wages (if subject to social security tax or the 6.2% portion of tier 1 railroad retirement tax)	6.
7.		Subtract line 6 from line 5	7.
		Note. If line 7 is zero or less, enter -0- on line 9 and skip to line 10.
8.		Enter the smaller of line 3 or line 7	8.
9.		Multiply line 8 by 12.4% (.124)			9.
10.		Add line 4 and line 9. Enter the result here and on line 11 of your 2009 Estimated Tax Worksheet (or line 13 of the Annualized ES Worksheet (Worksheet 2-10))			10.
11.		Multiply line 10 by 50% (.50). This is your expected deduction for one-half of your self-employment tax. Subtract this amount when figuring your expected AGI on line 1 of your 2009 Estimated Tax Worksheet (or Annualized ES Worksheet (Worksheet 2-10))	11.

*Your net profit from self-employment is found on Schedule C, line 31; Schedule C-EZ, line 3; Schedule F, line 36; Schedule K-1 (Form 1065), box 14, code A; and Schedule K-1 (Form 1065-B), box 9, code J1.

Worksheet 2-3. 2009 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet

1.	Enter the amount shown below for your filing status.
	•Single or married filing separately—$5,700
	•Married filing jointly or Qualifying widow(er)—$11,400
	•Head of household—$8,350					1.
2.	Can you (or your spouse if filing jointly) be claimed as a dependent?
		No.	Skip line 3; enter the amount from line 1 on line 4.
		Yes.	Go to line 3.
3.	Is your earned income* more than $650?
		Yes.	Add $300 to your earned income. Enter the total.
		No.	Enter $950			3.
4.	Enter the smaller of line 1 or line 3							4.
5.	Were you (or your spouse if filing jointly) born before January 2, 1945, or blind?
		No.	Go to line 6.
		Yes.	Check if:
			a. You were Born before January 2, 1945 Blind
			b. Your spouse was Born before January 2, 1945 Blind
			c. Total boxes checked in 5a and 5b
		▸	Multiply $1,100 ($1,400 if single or head of household) by the number in the box on line 5c					5.
Before you continue: If you will have deductions for net disaster losses, real estate taxes, or taxes on the purchase of a qualified motor vehicle, complete lines 6–10k as appropriate. If not, skip to line 11.
6.	Enter any net disaster loss you expect to claim on Form 4684, line 18a							6.
7.	Enter the state and local real estate taxes you expect to pay in 2009 that would be deductible on Schedule A, line 6, if you were itemizing your deductions. Do not include foreign real estate taxes					7.
8.	Enter $500 ($1,000 if married filing jointly)					8.
9.	Enter the smaller of line 7 or line 8							9.
10.	a.	Enter the total of the state or local sales or excise taxes you expect to pay in 2009 for the purchase of a qualified motor vehicle**				10a.
	b.	Enter the purchase price of the qualified motor vehicle		10b.
	c.	Is the amount in line 10b more than $49,500?
		No.	Skip this line and enter the amount from line10a on line 10d.
		Yes.	Divide $49,500 by the amount on line 10b. Enter the result as a decimal (rounded to at least three places)			10c.	.
	d.	Multiply line 10a by line 10c				10d.
	e.	Enter the amount from line 1 of your 2009 Estimated Tax Worksheet (or Worksheet 2-10)		10e.
	f.	Enter the total of any expected: Exclusion of income from Puerto Rico, and Amounts from Form 2555, lines 45 and 50; Form 2555-EZ, line 18; and Form 4563, line 15		10f.
	g.	Add lines 10e and 10f		10g.
	h.	Is the amount on line 10g more than $125,000 ($250,000 if married filing jointly)?
		No.	Skip lines 10h and 10i, enter -0- on line 10j, and go to line 10k.
		Yes.	Subtract $125,000 ($250,000 if married filing jointly) from line 10g	10h.
	i.	Divide line 10h by $10,000. Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000				10i.	.
	j.	Multiply line 10d by line 10i				10j.
	k.	Sales and excise taxes on qualified motor vehicle purchases. Subtract line 10j from line 10d. Enter the result here						10k.
11.	Standard deduction. Add lines 4, 5, 6, 9, and 10k. Enter the result here and on line 2 of your 2009 Estimated Tax Worksheet (or line 7 of your 2009 Annualized Estimated Tax Worksheet (Worksheet 2-10))							11.

* Earned incomeincludes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income. Reduce it by one-half your self-employment tax. ** Qualified motor vehicleincludes certain new cars or light trucks, motorcycles, or motor homes that you purchase. For details, see Publication 553.

Worksheet 2-4.2009 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions

1.	Enter the estimated total of your itemized deductions (after applying any limits, such as the 7.5%-of-AGI limit on medical expenses)			1.
2.	Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty or theft losses, and gambling losses (after applying the same limits used in line 1)			2.
3.	Subtract line 2 from line 1			3.
	Note. If line 3 is zero or less, your deduction is not limited. Stop here and enter line 1 of this worksheet on line 2 of your 2009 Estimated Tax Worksheet.
4.	Multiply line 3 by 80% (.80)	4.
5.	Enter the amount from line 1 of the 2009 Estimated Tax Worksheet	5.
6.	Enter $166,800 ($83,400 if married filing separately)	6.
7.	Subtract line 6 from line 5	7.
	Note. If line 7 is zero or less, your deduction is not limited. Stop here and enter line 1 of this worksheet on line 2 of your 2009 Estimated Tax Worksheet.
8.	Multiply line 7 by 3% (.03). Enter the result as a decimal	8.	.
9.	Enter the smaller of line 4 or line 8			9.
10.	Divide line 9 by 1.5			10.
11.	Subtract line 10 from line 9			11.
12.	Total itemized deductions. Subtract line 11 from line 1. Enter the result here and on line 2 of your 2009 Estimated Tax Worksheet			12.

Worksheet 2-5.2009 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount

1.	Multiply $3,650 by the number of exemptions you plan to claim				1.
2.	Enter the amount from line 1 of your 2009 Estimated Tax Worksheet		2.
3.	Enter the amount shown below for your filing status.
	Single—$166,800
	Married filing jointly or qualifying widow(er)—$250,200
	Married filing separately—$125,100
	Head of household—$208,500		3.
4.	Subtract line 3 from line 2		4.
5.	Is line 4 more than $122,500 ($61,250 if married filing separately)?
		Yes. Multiply $2,433 by the number of exemptions you plan to claim and enter the result here and on line 4 of your 2009 Estimated Tax Worksheet. Do not complete the rest of this worksheet.
		No. Divide line 4 by $2,500 ($1,250 if married filing separately). If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1)	5.
6.	Multiply line 5 by 2% (.02). Enter the result as a decimal				6.	.
7.	Multiply line 1 by line 6				7.
8.	Divide line 7 by 3.0				8.
9.	Deduction for exemptions. Subtract line 8 from line 1. Enter the result here and on line 4 of your 2009 Estimated Tax Worksheet. Caution. If you expect to house individuals displaced by a Midwestern disaster, enter the result on line 5 of Worksheet 2-6 and not on your 2009 Estimated Tax Worksheet				9.

Worksheet 2-6.2009 Estimated Tax Worksheet—Line 4 Additional Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals

1.	Maximum additional exemption amount. Enter $2,000 ($1,000 if married filing separately)				1.
2.	Did you file Form 8914 in 2008?
		Yes. Enter the additional exemption amount claimed in 2008 from Form 8914, line 2.
		No. Enter -0-	2.
3.	Subtract line 2 from line 1. This is the maximum additional exemption amount you can claim in 2009				3.
4.	Multiply $500 by the total number of displaced individuals that you housed in 2009. Do not enter more than the amount shown on line 3				4.
5.	Enter the previously computed exemption amount (see Exemptions—line 4 on page 21; Worksheet 2-5, line 9; or Worksheet 2-12, line 9)				5.
6.	Additional deduction for exemptions. Add lines 4 and 5. Enter the result here and on line 4 of your 2009 Estimated Tax Worksheet (line 10 of your 2009 Annualized Estimated Tax Worksheet (Worksheet 2-10))				6.

2009 Tax Rate Schedules

Caution.Do not use these Tax Rate Schedules to figure your 2008 taxes. Use them only to figure your 2009 estimated taxes.

Schedule X—Use if your 2009 filing status is Single							Schedule Z—Use if your 2009 filing status is Head of household
If line 5 is:		The tax is:				of the	If line 5 is:		The tax is:				of the
Over—	But not over—					amount over—	Over—	But not over—					amount over—
$0	$8,350			10%		$0	$0	$11,950			10%		$0
8,350	33,950	$835.00	+	15%		8,350	11,950	45,500	$1,195.00	+	15%		11,950
33,950	82,250	4,675.00	+	25%		33,950	45,500	117,450	6,227.50	+	25%		45,500
82,250	171,550	16,750.00	+	28%		82,250	117,450	190,200	24,215.00	+	28%		117,450
171,550	372,950	41,754.00	+	33%		171,550	190,200	372,950	44,585.00	+	33%		190,200
372,950	- - - - - -	108,216.00	+	35%		372,950	372,950	- - - - - -	104,892.50	+	35%		372,950
Schedule Y-1—Use if your 2009 filing status is Married filing jointly or Qualifying widow(er)							Schedule Y-2—Use if your 2009 filing status is Married filing separately
If line 5 is:		The tax is:				of the	If line 5 is:		The tax is:				of the
Over—	But not over—					amount over—	Over—	But not over—					amount over—
$0	$16,700			10%		$0	$0	$8,350			10%		$0
16,700	67,900	$1,670.00	+	15%		16,700	8,350	33,950	$835.00	+	15%		8,350
67,900	137,050	9,350.00	+	25%		67,900	33,950	68,525	4,675.00	+	25%		33,950
137,050	208,850	26,637.50	+	28%		137,050	68,525	104,425	13,318.75	+	28%		68,525
208,850	372,950	46,741.50	+	33%		208,850	104,425	186,475	23,370.75	+	33%		104,425
372,950	- - - - - -	100,894.50	+	35%		372,950	186,475	- - - - - -	50,447.25	+	35%		186,475

Worksheet 2-7.2009 Estimated Tax Worksheet—Line 6 Qualified Dividends and Capital Gain Tax Worksheet

1.	Enter the amount from the appropriate worksheet. Line 5 of your 2009 Estimated Tax Worksheet Line 3 of Worksheet 2-8 (use if you will exclude or deduct foreign earned income or housing)					1.
2.	Enter your qualified dividends expected for 20091	2.
3.	Enter the net capital gain expected for 20091	3.
4.	Add lines 2 and 3			4.
5.	Enter your 28% rate gain or loss expected for 20092	5.
6.	Enter the unrecaptured section 1250 gain expected for 2009	6.
7.	Add lines 5 and 6	7.
8.	Enter the smaller of line 3 or line 7			8.
9.	Subtract line 8 from line 4					9.
10.	Subtract line 9 from line 1. If zero or less, enter -0-			10.
11.	Enter the smaller of line 1 or $67,900 ($33,950 if single or married filing separately, or $45,500 if head of household)	11.
12.	Enter the smaller of line 10 or line 11	12.
13.	Subtract line 4 from line 1. If zero or less, enter -0-	13.
14.	Enter the larger of line 12 or line 13					14.
	Note.If line 11 and line 12 are the same, skip line 15 and go to line 16.
15.	Subtract line 12 from line 11					15.
	Note. If lines 1 and 11 are the same, skip lines 16–28 and go to line 29.
16.	Enter the smaller of line 1 or line 9			16.
17.	Enter the amount from line 15. If line 15 is blank, enter -0-			17.
18.	Subtract line 17 from line 16. If zero or less, enter -0-					18.
19.	Multiply line 18 by 15% (.15)							19.
	Note.If line 6 is zero or blank, skip lines 20–25 and go to line 26.
20.	Enter the smaller of line 3 or line 6			20.
21.	Add lines 4 and 14	21.
22.	Enter the amount from line 1 above	22.
23.	Subtract line 22 from line 21. If zero or less, enter -0-			23.
24.	Subtract line 23 from line 20. If zero or less, enter -0-					24.
25.	Multiply line 24 by 25% (.25)							25.
	Note.If line 5 is zero or blank, skip lines 26–28 and go to line 29.
26.	Add lines 14, 15, 18, and 24					26.
27.	Subtract line 26 from line 1					27.
28.	Multiply line 27 by 28% (.28)							28.
29.	Figure the tax on the amount on line 14 from the 2009 Tax Rate Schedules							29.
30.	Add lines 19, 25, 28, and 29							30.
31.	Figure the tax on the amount on line 1 from the 2009 Tax Rate Schedules							31.
32.	Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 30 or line 31 here and on line 6 of the 2009 Estimated Tax Worksheet (or line 4 of Worksheet 2-8)							32.

1 If you expect to deduct investment interest expense, do not include on this line any qualified dividends or net capital gain that you will elect to treat as investment income.

2 This includes a section 1202 exclusion from eligible gain on qualified small business stock and gain or loss from the sale or exchange of collectibles. See the instructions for Schedule D (Form 1040) for more information.

Worksheet 2-8.2009 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet

Before you begin: If line 5 of your 2009 Estimated Tax Worksheet is zero, do not complete this worksheet.
1.	Enter the amount from line 5 of your 2009 Estimated Tax Worksheet						1.
2.	Enter the total foreign earned income and housing amount you (and your spouse if filing jointly) expect to exclude or deduct in 2009 on Form 2555 or Form 2555-EZ						2.
3.	Add lines 1 and 2						3.
4.	Tax on the amount on line 3. Use the 2009 Tax Rate Schedules or Worksheet 2-7,* as appropriate						4.
5.	Tax on the amount on line 2. Use the 2009 Tax Rate Schedules						5.
6.	Subtract line 5 from line 4. Enter the result here and on line 6 of your 2009 Estimated Tax Worksheet. If zero or less, enter -0-						6.
*If using Worksheet 2-7 (Qualified Dividends and Capital Gain Tax Worksheet), enter the amount from line 3 above on line 1 of Worksheet 2-7. Complete Worksheet 2-7 through line 9. Next, determine if you have a capital gain excess.
Figuring capital gain excess. To find out if you have a capital gain excess, subtract line 5 of your 2009 Estimated Tax Worksheet from line 9 of Worksheet 2-7. If the result is more than zero, that amount is your capital gain excess.
No capital gain excess. If you do not have a capital gain excess, complete the rest of Worksheet 2-7 according to its instructions. Then complete lines 5 and 6 above.
Capital gain excess. If you have a capital gain excess, complete a second Worksheet 2-7 as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above.
	Make these modifications only for purposes of filling out Worksheet 2-8 above.
	a. Reduce (but not below zero) the amount you otherwise would enter on line 3 of Worksheet 2-7 by your capital gain excess.
	b. Reduce (but not below zero) the amount you otherwise would enter on line 2 of Worksheet 2-7 by any of your capital gain excess not used in (a) above.
	c. Reduce (but not below zero) the amount you otherwise would enter on line 5 of Worksheet 2-7 by your capital gain excess.
	d. Reduce (but not below zero) the amount you otherwise would enter on line 6 of Worksheet 2-7 by your capital gain excess.

Worksheet 2-9. 2009 Estimated Tax Worksheet—Line 13b Making Work Pay Credit Worksheet

1.	Enter the earned income* you (and your spouse, if married filing jointly) expect in 2009					1.
2.	Multiply line 1 by 6.2% (.062)					2.
3.	Enter $400 ($800 if married filing jointly)					3.
4.	Enter the smaller of line 2 or line 3					4.
5.	Enter the amount from line 1 of your 2009 Estimated Tax Worksheet			5.
6.	Enter the total of any: Amount of income from Puerto Rico you (and your spouse, if married filing jointly) expect to exclude; Amount on Worksheet 2-8, line 2; and Amount of income from American Samoa you (and your spouse, if married filing jointly) expect to exclude			6.
7.	Add line 5 and line 6					7.
8.	Enter $75,000 ($150,000 if married filing jointly)					8.
9.	Is the amount on line 7 more than the amount on line 8?
	No.	Skip line 10. Enter the amount from line 4 on line 11 below.
	Yes.	Subtract line 8 from line 7				9.
10.	Multiply line 9 by 2% (.02)					10.
11.	Subtract line 10 from line 4. If zero or less, enter -0-					11.
12.	Did you (or your spouse, if married filing jointly) receive social security benefits, supplemental security income, railroad retirement benefits, or veterans disability compensation or pension benefits in November or December 2008 or January 2009?
	No.	Enter -0-.
	Yes.	Enter $250 ($500 if married filing jointly)		12.
13.	Do you (or your spouse, if married filing jointly) expect to receive a pension or annuity in 2009 for services you performed as an employee of the U.S. government or any U.S. state or local government? Do not include any pension or annuity that will be reported on Form W-2.
	No.	Enter -0-.
	Yes.	If you checked “No” on line 12, enter $250 ($500 if married filing jointly and the answer on line 13 is “Yes” for both spouses). If you checked “Yes” on line 12, enter -0- (exception: enter $250 if married filing jointly and the spouse who received the pension or annuity did not receive any of the payments described on line 12)		13.
14.	Add lines 12 and 13			14.
15.	Subtract line 14 from line 11. If zero or less, enter -0-					15.
16.	Making Work Pay credit (including special credit for government retirees). Add lines 13 and 15. Enter the result here and include in the total on line 13b of your 2009 Estimated Tax Worksheet					16.

*Earned incomeincludes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income and any nontaxable combat pay that you will include in your earned income for this purpose. If you will be self-employed, subtract the amount from Worksheet 2-2, line 11, to figure your earned income.

Worksheet 2-10.2009 Annualized Estimated Tax Worksheet

Note.For instructions, see Annualized Income Installment Method in chapter 2.

Section A (For Figuring Your Annualized Estimated Tax Payments)—Complete each column after end of period shown.
Estates and trusts: Use the following ending dates in columns (a)–(d): 2/28/2009, 4/30/2009, 7/31/2009, 11/30/2009.				(a) 1/1/09 – 3/31/09	(b) 1/1/09 – 5/31/09	(c) 1/1/09 – 8/31/09	(d) 1/1/09 – 12/31/09
1	Adjusted gross income (AGI) for each period (see instructions). Estates and trusts, enter your taxable income without your exemption for each period. Self-employed: Complete Section B first		1
2	Annualization amounts. (Estates and trusts, see instructions)		2	4	2.4	1.5	1
3	Annualized income. Multiply line 1 by line 2		3
4	If you itemize, enter itemized deductions for period shown in the column headings (see instructions). All others, enter -0- and skip to line 7. Exception: Estates and trusts, skip to line 9 and enter amount from line 3		4
5	Annualization amounts		5	4	2.4	1.5	1
6	Multiply line 4 by line 5 (see instructions and Worksheet 2-11 if line 3 is more than $83,400)		6
7	Standard deduction from Worksheet 2-3		7
8	Enter the larger of line 6 or line 7		8
9	Subtract line 8 from line 3		9
10	In each column, multiply $3,650 by your total expected number of exemptions (see instructions and Worksheet 2-12 if line 3 is more than $125,100 or you expect to house individuals displaced by a Midwestern disaster). (Estates and trusts, see instructions)		10
11	Subtract line 10 from line 9. If zero or less, enter -0-		11
12	Figure your tax on the amount on line 11 (see instructions)		12
13	Self-employment tax from line 37 of Section B		13
14	Enter other taxes for each payment period (see instructions)		14
15	Total tax. Add lines 12, 13, and 14		15
16	Enter credits for each period (see instructions for type of credits allowed). Do not include any income tax withholding on this line		16
17	Subtract line 16 from line 15. If zero or less, enter -0-		17
18	Applicable percentage		18	22.5%	45%	67.5%	90%
19	Multiply line 17 by line 18		19
	Complete lines 20–25 of one column before going to line 20 of the next column.		20
20	Enter the total of the amounts in all previous columns of line 25
21	Annualized income installment. Subtract line 20 from line 19. If zero or less, enter -0-		21
22	Enter 25% (.25) of line 14c of the Form 1040-ES Estimated Tax Worksheet in each column		22
23	Subtract line 25 of the previous column from line 24 of that column		23
24	Add lines 22 and 23		24
25	Enter the smaller of line 21 or line 24 (see instructions)		25
26	Total required payments for the period. Add lines 20 and 25		26
27	Estimated tax payments made (line 28 of all previous columns) plus tax withholding through the due date for the period		27
28	Estimated tax payment required by the next due date. Subtract line 27 from line 26 and enter the result (but not less than zero) here and on your payment voucher		28

(Continued on next page)

Worksheet 2-10.2009 Annualized Estimated Worksheet(Continued)

Section B (For Figuring Your Annualized Estimated Self-Employment Tax)—Complete each column after end of period shown.
(Form 1040 filers only)				(a) 1/1/09 – 3/31/09	(b) 1/1/09 – 5/31/09	(c) 1/1/09 – 8/31/09	(d) 1/1/09 – 12/31/09
29	Net earnings from self-employment for the period		29
30	Prorated social security tax limit		30	$26,700	$44,500	$71,200	$106,800
31	Enter actual wages for the period subject to social security tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax		31
32	Subtract line 31 from line 30. If zero or less, enter -0-		32
33	Annualization amounts		33	0.496	0.2976	0.186	0.124
34	Multiply line 33 by the smaller of line 29 or line 32		34
35	Annualization amounts		35	0.116	0.0696	0.0435	0.029
36	Multiply line 29 by line 35		36
37	Add lines 34 and 36. Enter the result here and on line 13 of Section A		37
38	Annualization amounts		38	8	4.8	3	2
39	Deduction for one-half of self-employment tax. Divide line 37 by line 38. Enter the result here. Use this result to figure your AGI on line 1		39

Worksheet 2-11.2009 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions

1.	Enter line 4 of Worksheet 2-10, Section A			1.
2.	Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty or theft losses, and gambling losses (after applying the same limits used in line 1)			2.
3.	Subtract line 2 from line 1			3.
4.	Enter line 5 of Worksheet 2-10, Section A			4.
5.	Multiply line 1 by line 4			5.
	Note.If line 3 is zero or less, your deduction is not limited. Stop here and enter line 5 above on line 6 of Worksheet 2-10, Section A.
6.	Multiply line 3 by line 4			6.
7.	Multiply line 6 by 80% (.80)	7.
8.	Enter line 3 of Worksheet 2-10, Section A	8.
9.	Enter $166,800 ($83,400 if married filing separately)	9.
10.	Subtract line 9 from line 8	10.
	Note. If line 10 is zero or less, your deduction is not limited. Stop here and enter line 5 of this worksheet on line 6 of Worksheet 2-10, Section A.
11.	Multiply line 10 by 3% (.03)	11.
12.	Enter the smaller of line 7 or line 11			12.
13.	Divide line 12 by 1.5			13.
14.	Subtract line 13 from line 12			14.
15.	Total itemized deductions. Subtract line 14 from line 5. Enter the result here and in the appropriate column of Worksheet 2-10, Section A, line 6			15.

Worksheet 2-12.2009 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount

1.	Multiply $3,650 by the number of exemptions you plan to claim				1.
2.	Enter line 3 of Worksheet 2-10, Section A		2.
3.	Enter the amount shown below for your filing status
	Single—$166,800 Married filing jointly or qualifying widow(er)—$250,200 Married filing separately—$125,100 Head of household—$208,500		3.
4.	Subtract line 3 from line 2		4.
5.	Is line 4 more than $122,500 (more than $61,250 if married filing separately)?
		Yes. Multiply $2,433 by the number of exemptions you plan to claim and enter the result here and on line 10 of Worksheet 2-10, Section A. Do not complete the rest of this worksheet.
		No. Divide line 4 by $2,500 ($1,250 if married filing separately). If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1)	5.
6.	Multiply line 5 by 2% (.02). Enter the result as a decimal				6.	.
7.	Multiply line 1 by line 6				7.
8.	Divide line 7 by 3.0				8.
9.	Deduction for exemptions. Subtract line 8 from line 1. Enter the result here and in the appropriate column of Worksheet 2-10, Section A, line 10. Caution. If you expect to house individuals displaced by a Midwestern disaster, enter the result on line 5 of Worksheet 2-6 and not on Worksheet 2-10				9.

Worksheet 2-13.2009 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet

Note.	To figure the annualized entries for lines 2, 3, 5, and 6 below, multiply the expected amount for the period by the annualization amount on line 2 of Worksheet 2-10 for the same period.
1.	Enter the amount from the appropriate worksheet. Line 11 of your 2009 Annualized Estimated Tax Worksheet (Worksheet 2-10) Line 3 of Worksheet 2-14 (use if you will exclude or deduct foreign earned income or housing)					1.
2.	Enter your annualized qualified dividends expected for 2009 1	2.
3.	Enter the annualized net capital gain expected for 2009 1	3.
4.	Add lines 2 and 3			4.
5.	Enter your annualized 28% rate gain or loss expected for 2009 2	5.
6.	Enter the annualized unrecaptured section 1250 gain expected for 2009	6.
7.	Add lines 5 and 6	7.
8.	Enter the smaller of line 3 or line 7			8.
9.	Subtract line 8 from line 4					9.
10.	Subtract line 9 from line 1. If zero or less, enter -0-			10.
11.	Enter the smaller of line 1 or $67,900 ($33,950 if single or married filing separately, or $45,500 if head of household)	11.
12.	Enter the smaller of line 10 or line 11	12.
13.	Subtract line 4 from line 1. If zero or less, enter -0-	13.
14.	Enter the larger of line 12 or line 13					14.
	Note.If line 11 and line 12 are the same, skip line 15 and go to line 16.
15.	Subtract line 12 from line 11					15.
	Note.If lines 1 and 11 are the same, skip lines 16–28 and go to line 29.
16.	Enter the smaller of line 1 or line 9			16.
17.	Enter the amount from line 15. If line 15 is blank, enter -0-			17.
18.	Subtract line 17 from line 16. If zero or less, enter -0-					18.
19.	Multiply line 18 by 15% (.15)							19.
	Note.If line 6 is zero or blank, skip lines 20–25 and go to line 26.
20.	Enter the smaller of line 3 or line 6			20.
21.	Add lines 4 and 14	21.
22.	Enter the amount from line 1 above	22.
23.	Subtract line 22 from line 21. If zero or less, enter -0-			23.
24.	Subtract line 23 from line 20. If zero or less, enter -0-					24.
25.	Multiply line 24 by 25% (.25)							25.
	Note.If line 5 is zero or blank, skip lines 26–28 and go to line 29.
26.	Add lines 14, 15, 18, and 24					26.
27.	Subtract line 26 from line 1					27.
28.	Multiply line 27 by 28% (.28)							28.
29.	Figure the tax on the amount on line 14 from the 2009 Tax Rate Schedules							29.
30.	Add lines 19, 25, 28, and 29							30.
31.	Figure the tax on the amount on line 1 from the 2009 Tax Rate Schedules							31.
32.	Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 30 or line 31 here and in the appropriate column of the 2009 Annualized Estimated Tax Worksheet, line 12 (or line 4 of Worksheet 2-14)							32.

1 If you expect to deduct investment interest expense, do not include on this line any qualified dividends or net capital gain that you will elect to treat as investment income.

2 This includes a section 1202 exclusion from eligible gain on qualified small business stock and gain or loss from the sale or exchange of collectibles. See the instructions for Schedule D (Form 1040) for more information.

Worksheet 2-14.2009 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet

Before you begin:		If line 11 of Worksheet 2-10 (2009 Annualized Estimated Tax Worksheet) is zero for the period, do not complete this worksheet.
1.	Enter the amount from line 11 of your 2009 Annualized Estimated Tax Worksheet for the period						1.
2.	Enter the annualized amount* of foreign earned income and housing amount you (and your spouse if filing jointly) expect to exclude or deduct for the period on Form 2555 or Form 2555-EZ						2.
3.	Add lines 1 and 2						3.
4.	Tax on the amount on line 3. Use the 2009 Tax Rate Schedules or Worksheet 2-13,** as appropriate						4.
5.	Tax on the amount on line 2. Use the 2009 Tax Rate Schedules						5.
6.	Subtract line 5 from line 4. Enter the result here and on line 12 of your 2009 Annualized Estimated Tax Worksheet (Worksheet 2-10). If zero or less, enter -0-						6.
* To figure the annualized amount for line 2, multiply the expected exclusion for the period by the annualization amount on line 2 of Worksheet 2-10 for the same period.
**If using Worksheet 2-13 (Qualified Dividends and Capital Gain Tax Worksheet), enter the amount from line 3 above on line 1 of Worksheet 2-13. Complete Worksheet 2-13 through line 9. Next, determine if you have a capital gain excess.
Figuring capital gain excess. To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Worksheet 2-10 from line 9 of Worksheet 2-13. If the result is more than zero, that amount is your capital gain excess.
	No capital gain excess. If you do not have a capital gain excess, complete the rest of Worksheet 2-13 according to its instructions. Then complete lines 5 and 6 above.
	Capital gain excess. If you have a capital gain excess, complete a second Worksheet 2-13 as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above.
	Make these modifications only for purposes of filling out Worksheet 2-14 above.
	a. Reduce (but not below zero) the amount you otherwise would enter on line 3 of Worksheet 2-13 by your capital gain excess.
	b. Reduce (but not below zero) the amount you otherwise would enter on line 2 of Worksheet 2-13 by any of your capital gain excess not used in (a) above.
	c. Reduce (but not below zero) the amount you otherwise would enter on line 5 of Worksheet 2-13 by your capital gain excess.
	d. Reduce (but not below zero) the amount you otherwise would enter on line 6 of Worksheet 2-13 by your capital gain excess.

Worksheet 2-15. 2009 Annualized Estimated Tax Worksheet—Line 16 Making Work Pay Credit Worksheet

Note.	To figure the annualized entries for lines 1 and 6 below, multiply the expected amount for the period by the annualization amount on line 2 of Worksheet 2-10 for the same period.
1.	Enter the annualized earned income* you (and your spouse, if married filing jointly) expect in 2009					1.
2.	Multiply line 1 by 6.2% (.062)					2.
3.	Enter $400 ($800 if married filing jointly)					3.
4.	Enter the smaller of line 2 or line 3					4.
5.	Enter the amount from line 3 of Worksheet 2-10			5.
6.	Enter the total of any: Annualized amount** of income from Puerto Rico you (and your spouse, if married filing jointly) expect to exclude; Amount on Worksheet 2-14, line 2; and Annualized amount** of income from American Samoa you (and your spouse, if married filing jointly) expect to exclude			6.
7.	Add line 5 and line 6					7.
8.	Enter $75,000 ($150,000 if married filing jointly)					8.
9.	Is the amount on line 7 more than the amount on line 8?
	No.	Skip line 10. Enter the amount from line 4 on line 11 below.
	Yes.	Subtract line 8 from line 7				9.
10.	Multiply line 9 by 2% (.02)					10.
11.	Subtract line 10 from line 4. If zero or less, enter -0-					11.
12.	Did you (or your spouse, if married filing jointly) receive social security benefits, supplemental security income, railroad retirement benefits, or veterans disability compensation or pension benefits in November or December 2008 or January 2009?
	No.	Enter -0-.
	Yes.	Enter $250 ($500 if married filing jointly)		12.
13.	Do you (or your spouse, if married filing jointly) expect to receive a pension or annuity in 2009 for services you performed as an employee of the U.S. government or any U.S. state or local government? Do not include any pension or annuity that you expect to be reported on Form W-2.
	No.	Enter -0-.
	Yes.	If you checked “No” on line 12, enter $250 ($500 if married filing jointly and the answer on line 13 is “Yes” for both spouses). If you checked “Yes” on line 12, enter -0- (exception: enter $250 if married filing jointly and the spouse who received the pension or annuity did not receive a payment described on line 12)		13.
14.	Add lines 12 and 13			14.
15.	Subtract line 14 from line 11. If zero or less, enter -0-					15.
16.	Making Work Pay credit (including special credit for government retirees). Add lines 13 and 15. Enter the result here and include in the total on line 16 of Worksheet 2-10					16.

* Earned incomeincludes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income and any nontaxable combat pay that you will include in your earned income for this purpose. If you will be self-employed, subtract the amount from Worksheet 2-2, line 11, to figure your earned income.

** To figure the annualized amount for line 6, multiply the expected exclusion or deduction for the period by the annualization amount on line 2 of Worksheet 2-11 for the same period.

Worksheet 2-16.Amended Estimated Tax Worksheet

1.	Amended total estimated tax due				1.
2.	Multiply line 1 by:
	50% (.50) if next payment is due June 15, 2009
	75% (.75) if next payment is due September 15, 2009
	100% (1.00) if next payment is due January 15, 2010		2.
3.	Estimated tax payments made for all previous periods		3.
4.	Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment		4.
	Note.If the payment on line 4 is due January 15, 2010, stop here. Otherwise, go to line 5.
5.	Add lines 3 and 4				5.
6.	Subtract line 5 from line 1 and enter the result (but not less than zero)				6.
7.	Each following required payment: If the payment on line 4 is due June 15, 2009, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2009, and January 15, 2010. If the amount on line 4 is due September 15, 2009, enter the full amount on line 6 here and on the payment voucher for your payment due January 15, 2010				7.