Instructions 540 Es - Instructions For Form 540-Es: Fill & Download for Free

Generally, when you work for someone as an employee, that employee-employer relationship puts the burden on the employer to withhold and submit payroll taxes on your behalf. The form they issue you at the end of year to file your taxes is called a W-2 Form.However, as an independent contractor, no such relationship, legal obligation or withholding/submission mechanism exists. Instead of receiving a W-2, you'll receive a 1099. To put in bluntly, you're on your own, buddy. The equivalent tax submission mechanism comes in the form of you making estimated payments to the federal and state governments on a quarterly basis. This might be a little tricky, if you have no tax background.Of course, the first and obvious question becomes, "How much do I pay?"The best way to do this is to look at your prior year's tax return. If your net earnings (i.e. revenue minus business expenses) for last year were $100K and wound up paying $35K for federal and $10K for state, then your federal and state tax rates should be around 35% and 10%, respectively. Tally up your earnings for each calendar quarter and apply those percentages appropriately. That is your "estimated" tax liability for the quarter. Now, make your payment."What happens if I guess wrong?"Not to panic. You will inevitably guess wrong. I'm an accountant and I'll guess wrong! When you file your tax return from the year, you will essentially tabulate your federal and state tax liabilities for the year. The four estimated payments will be deducted from that liability and you should either pay or owe an insignificant amount to "true up" your account."Where do I get the forms to make my estimated payment?"For federal, the form, along with the instructions are here. The form is called 1040-ES.http://www.irs.gov/pub/irs-pdf/f1040es.pdfFor the state of California, the form, the form is here. The form is called 540-ES.https://www.ftb.ca.gov/forms/2011/11_540es.pdfFull disclosure: With that said, I am not a tax professional. You should seek the advice of one, to help guide you in filling out these forms and establishing your effective tax rates. The advice above is worth what you paid for it. :)

It is the start of the fasting period ( a good Idea) for the Theists of the Christian sects.Although I think to believe you have to be cream crackers, or a delusional denier of reality,Fasting is a common part of all religions, and seems to have considerable health benefits including living longer healthier lives.Ashes[edit]A priest marks a cross of ashes on a worshipper's forehead, the prevailing form in English-speaking countries.[27]Ashes are ceremonially placed on the heads of Christians on Ash Wednesday, either by being sprinkled over their heads or, in English-speaking countries, more often by being marked on their foreheads as a visible cross. The words (based on Genesis 3:19) used traditionally to accompany this gesture are, "Memento, homo, quia pulvis es, et in pulverem reverteris." ("Remember, man, that thou art dust, and to dust thou shalt return.") This custom is credited to Pope Gregory I the Great (c. 540–604).[28]In the 1969 revision of the Roman Rite, an alternative formula (based on Mark 1:15) was introduced and given first place "Repent, and believe in the Gospel" and the older formula was translated as "Remember that you are dust, and to dust you shall return." The old formula, based on the words spoken to Adam and Eve after their sin,[29]reminds worshippers of their sinfulness and mortality and thus, implicitly, of their need to repent in time.[30]The newer formula makes explicit what was only implicit in the old.A deacon burning palm fronds from the previous Palm Sunday for Ash WednesdayVarious manners of placing the ashes on worshippers' heads are in use within the Roman Rite of the Catholic Church, the two most common being to use the ashes to make a cross on the forehead and sprinkling the ashes over the crown of the head. Originally, the ashes were strewn over men's heads, but, probably because women had their heads covered in church, were placed on the foreheads of women.[31]In the Catholic Church the manner of imposing ashes depends largely on local custom, since no fixed rule has been laid down.[27]Although the account of Ælfric of Eynsham shows that in about the year 1000 the ashes were "strewn" on the head,[32]the marking of the forehead is the method that now prevails in English-speaking countries and is the only one envisaged in the Occasional Offices of the Anglican Church of Papua New Guinea, a publication described as "noticeably Anglo-Catholic in character".[33]In its ritual of "Blessing of Ashes", this states that "the ashes are blessed at the beginning of the Eucharist; and after they have been blessed they are placed on the forehead of the clergy and people."[33]The Ash Wednesday ritual of the Church of England, Mother Church of the Anglican Communion, contains "The Imposition of Ashes" in its Ash Wednesday liturgy.[34]On Ash Wednesday, the Pope, the Bishop of Rome, traditionally takes part in a penitential procession from the Church of Saint Anselm to the Basilica of Santa Sabina, where, in accordance with the custom in Italy and many other countries, ashes are sprinkled on his head, not smudged on his forehead, and he places ashes on the heads of others in the same way.[35]A woman receives a cross of ashes on Ash Wednesday outside an Episcopal churchThe Anglican ritual, used in Papua New Guinea states that, after the blessing of the ashes, "the priest marks his own forehead and then the foreheads of the servers and congregation who come and kneel, or stand, where they normally receive the Blessed Sacrament."[33]The corresponding Catholic ritual in the Roman Missal for celebration within Mass merely states: "Then the Priest places ashes on the head of those present who come to him, and says to each one ..."[36]Pre-1970 editions had much more elaborate instructions about the order in which the participants were to receive the ashes, but again without any indication of the form of placing the ashes on the head.[37]The 1969 revision of the Roman Rite inserted into the Mass the solemn ceremony of blessing ashes and placing them on heads, but also explicitly envisaged a similar solemn ceremony outside of Mass.[36]The Book of Blessings contains a simple rite.[27]While the solemn rite would normally be carried out within a church building, the simple rite could appropriately be used almost anywhere. While only a priest or deacon may bless the ashes, laypeople may do the placing of the ashes on a person's head. Even in the solemn rite, lay men or women may assist the priest in distributing the ashes. In addition, laypeople take blessed ashes left over after the collective ceremony and place them on the head of the sick or of others who are unable to attend the blessing.[27][38](In 2014, Anglican Liverpool Cathedral likewise offered to impose ashes within the church without a solemn ceremony.)[39]In addition, those who attend such Catholic services, whether in a church or elsewhere, traditionally take blessed ashes home with them to place on the heads of other members of the family,[40]and it is recommended to have envelopes available to facilitate this practice.[41]At home the ashes are then placed with little or no ceremony.Unlike its discipline regarding sacraments, the Catholic Church does not exclude from receiving sacramentals, such as the placing of ashes on the head, those who are not Catholics and perhaps not even baptized.[38]Even those who have been excommunicated and are therefore forbidden to celebrate sacramentals are not forbidden to receive them.[42]After describing the blessing, the rite of Blessing and Distribution of Ashes (within Mass) states: "Then the Priest places ashes on the heads of all those present who come to him."[36]The Catholic Church does not limit distribution of blessed ashes to within church buildings and has suggested the holding of celebrations in shopping centres, nursing homes, and factories.[41]Such celebrations presume preparation of an appropriate area and include readings from Scripture (at least one) and prayers, and are somewhat shorter if the ashes are already blessed.[43]The Catholic Church and the Methodist Church say that the ashes should be those of palm branches blessed at the previous year's Palm Sunday service,[36][44]while a Church of England publication says they "may be made" from the burnt palm crosses of the previous year.[33][34]These sources do not speak of adding anything to the ashes other than, for the Catholic liturgy, a sprinkling with holy water when blessing them. An Anglican website speaks of mixing the ashes with a small amount of holy water or olive oil as a fixative.[45]Where ashes are placed on the head by smudging the forehead with a sign of the cross, many Christians choose to keep the mark visible throughout the day. The churches have not imposed this as an obligatory rule, and the ashes may even be wiped off immediately after receiving them;[46][47]but some Christian leaders, such as Lutheran pastor Richard P. Bucher and Catholic bishop Kieran Conry, recommend keeping the ashes on the forehead for the rest of the day as a public profession of the Christian faith.[48][49]Morgan Guyton, a Methodist pastor and leader in the Red-Letter Christian movement, encourages Christians to wear their ashed cross throughout the day as an exercise of religious freedom.[50]Ashes to Go[edit]Two Anglican priests distribute ashes to passerby in the American city of Boca Raton as part of the Ashes to Go movementSince 2007, some members of major Christian Churches in the United States, including Anglicans, Catholics, Lutherans, and Methodists, have participated in 'Ashes to Go' activities, in which clergy go outside of their churches to public places, such as city centres, sidewalks and railroad stations, to distribute ashes to passers-by,[51][52][53]even to people waiting in their cars for a stoplight to change.[54]The Anglican priest Emily Mellott of Calvary Church in Lombard took up the idea and turned it into a movement, stated that the practice was also an act of evangelism.[55][56]Anglicans and Catholics in parts of the United Kingdom such as Sunderland, are offering Ashes to Go together: Marc Lyden-Smith, the priest of Saint Mary's Church, stated that the ecumenical effort is a "tremendous witness in our city, with Catholics and Anglicans working together to start the season of Lent, perhaps reminding those who have fallen away from the Church, or have never been before, that the Christian faith is alive and active in Sunderland."[51]The Catholic Student Association of Kent State University, based at the University Parish Newman Center, offered ashes to university students who were going through the Student Center of that institution in 2012,[57]and Douglas Clark of St. Matthew's Roman Catholic Church in Statesboro, among others, have participated in Ashes to Go.[58][59]On Ash Wednesday 2017, Father Paddy Mooney, the priest of St Patrick's Roman Catholic Church in the Irish town of Glenamaddy, set up an Ashes to Go station through which commuters could drive and receive ashes from their car; the parish church also had "drive-through prayers during Lent with people submitting requests into a box left in the church grounds without having to leave their car".[60]Reverend Trey Hall, pastor of Urban Village United Methodist Church, stated that when his local church offered ashes in Chicago "nearly 300 people received ashes – including two people who were waiting in their car for a stoplight to change."[54]In 2013, churches not only in the United States, but also at least one church each in the United Kingdom, Canada and South Africa, participated in Ashes to Go.[61]Outside of their church building, Saint Stephen Martyr Lutheran Church in Canton offered Ashes to Go for "believers whose schedules make it difficult to attend a traditional service" in 2016.[62]In the United States itself 34 states and the District of Columbia had at least one church taking part. Most of these churches (parishes) were Episcopal, but there were also several Methodist churches, as well as Presbyterian and Catholic churches.[63]Commination Office[edit]St. Mary's Episcopal Cathedral in Memphis, Tennessee on Ash Wednesday 2011 (the veiled altar cross and purple paraments are customary during Lent)Robin Knowles Wallace states that the traditional Ash Wednesday church service includes Psalm 51 (the Miserere), prayers of confession and the sign of ashes.[64]No single one of the traditional services contains all of these elements. The Anglican church's traditional Ash Wednesday service, titled A Commination,[65]contains the first two elements, but not the third. On the other hand, the Catholic Church's traditional service has the blessing and distribution of ashes but, while prayers of confession and recitation of Psalm 51 (the first psalm at Lauds on all penitential days, including Ash Wednesday) are a part of its general traditional Ash Wednesday liturgy,[66]they are not associated specifically with the rite of blessing the ashes. The rite of blessing has acquired an untraditionally weak association with that particular psalm only since 1970, when it was inserted into the celebration of Mass, at which a few verses of Psalm 51 are used as a responsorial psalm. Where the traditional Gregorian Chants are still used, the psalm continues to enjoy a prominent place in the ceremony. In some areas Anglicanism resumed the rite of ashes around 1970.[citation needed]In the mid-16th century, the first Book of Common Prayer removed the ceremony of the ashes from the liturgy of the Church of England and replaced it with what would later be called the Commination Office.[67]In that 1549 edition, the rite was headed: "The First Day of Lent: Commonly Called Ash-Wednesday".[68]The ashes ceremony was not forbidden, but was not included in the church's official liturgy.[69]Its place was taken by reading biblical curses of God against sinners, to each of which the people were directed to respond with Amen.[70][71]The text of the "Commination or Denouncing of God's Anger and Judgments against Sinners" begins: "In the primitive Church there was a godly discipline, that, at the beginning of Lent, such persons as stood convicted of notorious sin were put to open penance, and punished in this world, that their souls might be saved in the day of the Lord; and that others, admonished by their example, might be the more afraid to offend. Instead whereof, until the said discipline may be restored again, (which is much to be wished,) it is thought good that at this time (in the presence of you all) should be read the general sentences of God's cursing against impenitent sinners".[72]In line with this, Joseph Hooper Maude wrote that the establishment of The Commination was due to a desire of the reformers "to restore the primitive practice of public penance in church". He further stated that "the sentences of the greater excommunication" within The Commination corresponded to those used in the ancient Church.[73]The Anglican Church's Ash Wednesday liturgy, he wrote, also traditionally included the Miserere, which, along with "what follows" in the rest of the service (lesser Litany, Lord's Prayer, three prayers for pardon and final blessing), "was taken from the Sarum services for Ash Wednesday".[73]From the Sarum Rite practice in England the service took Psalm 51 and some prayers that in the Sarum Missal accompanied the blessing and distribution of ashes.[66][74]In the Sarum Rite, the Miserere psalm was one of the seven penitential psalms that were recited at the beginning of the ceremony.[75]In the 20th century, the Episcopal Church introduced three prayers from the Sarum Rite and omitted the Commination Office from its liturgy.[69]Low church ceremonies[edit]In some of the low church traditions, other practices are sometimes added or substituted, as other ways of symbolizing the confession and penitence of the day. For example, in one common variation, small cards are distributed to the congregation on which people are invited to write a sin they wish to confess. These small cards are brought forth to the altar table where they are burned.[76]Regional customs[edit]In Victorian era, theatres refrained from presenting costumed shows on Ash Wednesday, so they provided other entertainment, as mandated by the Church of England (Anglican Church).[77]In Iceland, children "pin small bags of ashes on the back of some unsuspecting person",[78]dress up in costumes, and sing songs for candy.[79]Biblical significance of ashes[edit]Ashes were used in ancient times to express grief. When Tamar was raped by her half-brother, "she sprinkled ashes on her head, tore her robe, and with her face buried in her hands went away crying" (2 Samuel 13:19). The gesture was also used to express sorrow for sins and faults. In Job 42:3–6, Job says to God: "I have heard of thee by the hearing of the ear: but now mine eye seeth thee. Wherefore I abhor myself, and repent in dust and ashes." The prophet Jeremiah calls for repentance by saying: "O daughter of my people, gird on sackcloth, roll in the ashes" (Jer 6:26). The prophet Daniel recounted pleading to God: "I turned to the Lord God, pleading in earnest prayer, with fasting, sackcloth and ashes" (Daniel 9:3). Just prior to the New Testament period, the rebels fighting for Jewish independence, the Maccabees, prepared for battle using ashes: "That day they fasted and wore sackcloth; they sprinkled ashes on their heads and tore their clothes" (1 Maccabees 3:47; see also 4:39).Examples of the practice among Jews are found in several other books of the Bible, including Numbers 19:9, 19:17, Jonah 3:6, Book of Esther 4:1, and Hebrews 9:13. Jesus is quoted as speaking of the practice in Matthew 11:21 and Luke 10:13: "If the mighty works done in you had been done in Tyre and Sidon, they would have repented long ago (sitting) in sackcloth and ashes."Christian use of ashes[edit]An 1881 Polish painting of a Roman Catholic priest sprinkling ashes on the heads of worshippers, the form prevailing in, for instance, Italy, Spain, and parts of Latin America[27]Christians continued the practice of using ashes as an external sign of repentance. Tertullian (c.160 – c. 225) said that confession of sin should be accompanied by lying in sackcloth and ashes.[80]The historian Eusebius (c. 260/265 – 339/340) recounts how a repentant apostate covered himself with ashes when begging Pope Zephyrinus to readmit him to communion.[81]John W. Fenton writes that "by the end of the 10th century, it was customary in Western Europe (but not yet in Rome) for all the faithful to receive ashes on the first day of the Lenten fast. In 1091, this custom was then ordered by Pope Urban II at the council of Benevento to be extended to the church in Rome. Not long after that, the name of the day was referred to in the liturgical books as "Feria Quarta Cinerum" (i.e., Ash Wednesday)."[82]The public penance that grave sinners underwent before being admitted to Holy Communion just before Easter lasted throughout Lent, on the first day of which they were sprinkled with ashes and dressed in sackcloth. When, towards the end of the first millennium, the discipline of public penance was dropped, the beginning of Lent, seen as a general penitential season, was marked by sprinkling ashes on the heads of all.[83]This practice is found in the Gregorian Sacramentary of the late 8th century.[30][84]About two centuries later, Ælfric of Eynsham, an Anglo-Saxon abbot, wrote of the rite of strewing ashes on heads at the start of Lent.[32][85]A Lutheran pastor distributes ashes to a communicant during a Divine ServiceThe article on Ash Wednesday in the 1911 Encyclopædia Britannica states that, after the Protestant Reformation, the ashes ceremony was not forbidden in the Church of England, a statement that may explain the research by Blair Meeks that the Lutheran and Anglican denominations "never lapsed in this observance".[86]It was even prescribed under King Henry VIII in 1538 and under King Edward VI in 1550, but it fell out of use in many areas after 1600.[69]In 1536, the Ten Articles issued by authority of Henry VIII commended "the observance of various rites and ceremonies as good and laudable, such as clerical vestments, sprinkling of holy water, bearing of candles on Candlemas-day, giving of ashes on Ash-Wednesday".[87]After Henry's death in January 1547, Thomas Cranmer, within the same year, "procured an order from the Council to forbid the carrying of candles on Candlemas-day, and the use of ashes on Ash-Wednesday, and of palms on Palm-Sunday, as superstitious ceremonies", an order that was issued only for the ecclesiastical province of Canterbury, of which Cranmer was archbishop.[88][89][90]The Church Cyclopædia states that the "English office had adapted the very old Salisbury service for Ash-Wednesday, prefacing it with an address and a recital of the curses of Mount Ebal, and then with an exhortation uses the older service very nearly as it stood."[73][91]The new Commination Office had no blessing of ashes and therefore, in England as a whole, "soon after the Reformation, the use of ashes was discontinued as a 'vain show' and Ash Wednesday then became only a day of marked solemnity, with a memorial of its original character in a reading of the curses denounced against impenitent sinners".[92]The Protestant Episcopal Church in the United States of America, in the 19th century, observed Ash Wednesday: "as a day of fasting and humiliation, wherein we are publicly to confess our sins, meekly to implore God's mercy and forgiveness, and humbly to intercede for the continuance of his favour".[93]In the 20th century, the Book of Common Prayer provided prayers for the imposition of ashes.[94]An Episcopal priest has an Ashes to Go station for commuters at the Metro-North Railroad in the American state of ConnecticutMonte Canfield and Blair Meeks state that after the Protestant Reformation, Anglicans and Lutherans kept the rite of blessing and distributing ashes to the faithful on Ash Wednesday, and that the Protestant denominations that did not keep it encouraged its use "during and after the ecumenical era that resulted in the Vatican II proclamations".[86][95]Jack Kingsbury and Russell F. Anderson likewise state that the practice was continued among some Anglicans and Lutherans.[96][97]On the other hand, Edward Traill Horn wrote: "The ceremony of the distribution of the ashes was not retained by the reformers, whether Lutheran, Anglican or Reformed", although these denominations honored Ash Wednesday as the first day of Lent.[98]Frank Senn, a liturgical scholar, has been quoted as saying: "How and why the use of ashes fell out of Lutheran use is difficult to discern from the sources… [C]hurch orders don't specifically say not to use ashes; they simply stopped giving direction for blessing and distributing them and eventually the pastors just stopped doing it."[99]As part of the liturgical revival ushered in by the ecumenical movement, the practice was encouraged in Protestant churches,[95]including the Methodist Church.[100][101]It has also been adopted by Anabaptist and Reformed churches and some less liturgical denominations.[102]The Eastern Orthodox churches generally do not observe Ash Wednesday,[83]although in recent times, the creation of the Antiochian Western Rite Vicariate has led to the observance of Ash Wednesday among Western Orthodox parishes.[82]In this tradition, ashes "may be distributed outside of the mass or any liturgical service" although "commonly the faithful receive their ashes immediately before the Ash Wednesday mass".[82]In Orthodoxy, historically, "serious public sinners in the East also donned sackcloth, including those who made the Great Fast a major theme of their entire lives such as hermits and desert-dwellers."[103]Byzantine Rite Catholics, although in the United States use "the same Gregorian calendar as the Roman Catholic rite", do not practice the distribution of ashes as it is "not part of their ancient tradition".In the Ambrosian Rite, ashes are blessed and placed on the heads of the faithful not on the day that elsewhere is called Ash Wednesday, but at the end of Mass on the following Sunday, which in that rite inaugurates Lent, with the fast traditionally beginning on Monday, the first weekday of the Ambrosian Lent.