<P> For most individuals, withholding is the main way through which taxes are paid . However, income that is not subject to withholding must be estimated using Form 1040 - ES . (It may be possible to avoid filing Form 1040 - ES by increasing one's withholding and instead filing a Form W - 4 .) </P> <P> Estimated payments can be made using the Electronic Federal Tax Payment System . </P> <P> There is a three - year limit to when individuals can claim a tax refund . However, payments that are due must be paid immediately . </P> <P> In addition it is possible to apply one's refunds to next year's taxes and also to change one's mind later . </P>

Where do you get a 1040 tax form