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Some taxes such as income tax and FICA taxes are collected from wages, gambling winnings, pensions, and a few other types of payments before the payments are given to the taxpayer. These payments are then credited to the taxpayer's account as payments of income tax, etc.
Estimated tax payments and tax at source are basically the same in the pay taxes as you pay these taxes when you receive income and then you get a credit on your1040 income tax return for the advance estimated taxes that have been paid or withheld at the source of the income. If too much is paid in advance you will receive a refund of the over over paid amount. If NOT enough was paid in advance then you owe some additional amount when you have completed your1040 income tax correctly and have it ready to send to the correct IRS address
