This publication explains the two methods for the pay-as-you-go federal income tax, withholding and estimated tax. Current Revision Publication 505 PDF (HTML | eBook EPUB) Recent Developments Correction to the 2023 Publication 505, Tax Withholding and Estimated Tax, Line 2 - Standard Deduction Worksheet -- 17-FEB-2023 Electing To Apply a 2020 Return Overpayment From a May 17 Payment with Extension Request to 2021 Estimated Taxes -- 12-APR-2021 Other Items You May Find Useful All Revisions for Publication 505 Tax Withholding Estimator Taxpayer Advocate Service Other Current Products Related Publications About Publication 15, (Circular E), Employer's Tax Guide About Publication 17, Your Federal Income Tax (For Individuals) About Publication 225, Farmer's Tax Guide About Publication 463, Travel, Gift, and Car Expenses About Publication 501, Dependents, Standard Deduction, and Filing Information About Publication 503, Child and Dependent Care Expenses About Publication 514, Foreign Tax Credit for Individuals About Publication 519, U.S. Tax Guide for Aliens About Publication 524, Credit for the Elderly or the Disabled