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For millions of Americans—particularly the self-employed, freelancers, and investors—the U.S. tax system operates on a "pay-as-you-go" basis. While traditional W-2 employees have taxes automatically withheld from every paycheck, those with non-wage income must take a more proactive approach. IRS Form 1040-ES, Estimated Tax for Individuals, is the essential instrument for managing these obligations. Failure to…