The IRS also pointed out that most taxpayers who file Schedule D don’t have amounts on lines 18 and 19, check Yes on line 20, and don’t use the Schedule D Tax Worksheet to figure their regular tax, so ...

Form 1040-ES includes an Estimated Tax Worksheet to guide you through the calculation. The June 16 deadline applies for income earned between April 1 and May 31st. How To Pay Quarterly Taxes.

Federal taxpayers who earn income not subject to withholding may need to make estimated tax payments during the year.