Do you need to estimate taxes. Some taxpayers who have income in-come other than wages may be required re-quired to file estimated tax payments, pay-ments, the Internal Revenue Service (IRS) says. The next date for quarterly quar-terly estimated payments is June 15. Generally, taxpayers should make estimated tax payments if they expect to owe (after withholding withhold-ing and credits) $500 or more in tax for 1987, and expect their 1987 withholding will be less than: 1. 90 percent of the tax to be shown on the 1987 income tax return, re-turn, or 2. 100 percent of the tax shown on the 1986 tax return. A payment-voucher from the : Form 1040-ES package should accompany each payment and: should be mailed to the Internal! Revenue Service Center. Further information is available in free IRS Publication 505, "Tax Withholding and Estimated Tax." Taxpayers can get a copy by calling IRS toll-free 1-800-424-FORM.