The IRS recently announced that more individuals and CPAs are using e-file than ever before.  Over 90 million IRS tax returns were filed electronically via IRS e-file technology in 2009, of which over 30 million were filed from personal computers.

This growth has accelerated over the last several years,  and we expect to see the same growth with other electronically filed tax forms, such as IRS estimated taxes.

The growth is largely attributed to user’s trust & confidence using online applications, and online solutions becoming easier to use.

According to the IRS, the required estimated tax payment for certain small businesses has decreased.

For certain small businesses, the required estimated tax payment for the year is the lesser of 90% of your 2008 tax or 90% of your estimated 2009 tax. This rule applies to individuals who satisfy all of the following:

• Your business had an average of fewer than 500 employees in 2008.
• More than 50% of your gross income from 2008 was income from your small business.
• Your AGI for 2008 was less than $500,000 ($250,000 if married filing separate returns in 2009).

To see what else is new in estimated taxes for 2009, check out our New for 2009: Estimated Tax Guide.

The health coverage tax credit has been increased for certain individuals. If you are going to pay 2009 estimated taxes, the IRS suggests that you consider such a change when making payments.

According to the IRS, for individuals who are eligible trade adjustment assistance (TAA) recipients, alternative TAA recipients, or eligible Pension Benefit Guaranty Corporation pension recipients, the credit for the cost of health insurance increases. This credit also is available to eligible TAA recipients who are not currently enrolled in a training program.

Check out our review of all changes in estimated taxes for 2009.

Great news for those of you out there that pay estimated taxes and have bought, or are planning to buy, your first house.

According to the IRS, you may be able to claim a refundable credit of up to $8,000 if you are a first-time homebuyer and buy a principal residence after December 31, 2008, and before December 1, 2009.

The IRS has posted more information about the first-time homebuyer credit on their website.

To see what else is new in estimated taxes for 2009, check out our New for 2009: Estimated Tax Guide.

New for 2009 in estimated taxes: according to the IRS, the credit available to taxpayers from Build America bonds must be included in income as interest. Any unused credit is refundable.

If you pay estimated taxes and own Build America Bonds, the IRS suggests you take into account this new information.

For more information, we put together a listing of everything that’s new in estimated taxes this year.

The IRS has some additional resources about the Build America Bonds.