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IRS REPORTS THIRD 1993 FEDERAL ESTIMATED TAX PAYMENT DUE

 DALLAS, Aug. 11 /PRNewswire/ -- The third federal estimated tax payment for 1993 is due by Sept. 15, 1993, an IRS spokesperson said today.
 Taxpayers receiving income from which no federal tax has been withheld, or from which an insufficient amount has been withheld by a third party, such as an employer, usually must make estimated tax payments.
 Generally, you must make estimated tax payments if you expect to owe $500 or more in federal tax for 1993 in addition to the tax withheld and tax credits that will be reported on your tax return. Estimated tax payments may not be necessary if you will have withholding and tax credits that equal 90 percent of the total tax shown on your 1993 tax return or if they equal 100 percent of the total tax shown on your 1992 tax return.
 Use Form 1040-ES to report the payments. The form includes estimated tax payment vouchers as well as a worksheet to help determine the proper estimated tax payments.
 More information on estimated tax payments is contained in free IRS Publication 505, "Tax Withholding and Estimated Tax." This booklet, as well as Form 1040-ES, can be obtained at a local IRS office, or by calling, toll-free, 800-TAX-FORM.
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 /NOTE TO EDITORS: Listed below is the IRS Public Affairs contact for your area. These names are for media use only. Please do not include them in your story except for attributions. Thank you./
 /CONTACT: Arizona, Marty Hosimer, 602-207-8488; Colorado, Rosemary Campbell, 303-446-1650; Kansas, James Manuszak, 316-291-6400; New Mexico, Laura Criel, 505-766-2537; Oklahoma, David Stell, 405-297-4444; East Texas, Steve Yost, 713-653-3670; North Texas, Bill Moore, 214-767-1424; West Texas, Sally Sassen, 512-499-5315; Utah, Jan Hadley, 801-524-5297; or Wyoming, Tim Harms, 307-772-2162, all of the Internal Revenue Service/


CO: Internal Revenue Service ST: Arizona, Colorado, Kansas, New Mexico, Oklahoma, Texas, Utah IN: SU:

MC -- DV003 -- 1550 08/11/93 09:49 EDT
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Publication:PR Newswire
Date:Aug 11, 1993
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