New rules and changes are always being made to the US Tax Code. 2010 estimated taxes (2010 1040 es) are not immune to new rules or modifications.
If you are making or planning to make 2010 estimated tax payments, the IRS recommends you
consider the new rules in estimated taxes for the following areas:
Earned income credit (EIC)
Decrease in personal casualty and theft loss limit
Disaster losses
Alternative minimum tax (AMT) exemption amount decreased
Recapture of first-time homebuyer credit
IRA deduction expanded
Roth IRA income limit
Conversions to Roth IRAs
Expiring tax benefits
Personal exemption and itemized deduction phaseouts ended
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