Free prong tightening, repolishing, rhodium plating and cleaning every 6 months, One free resizing within 60 days of purchase, Best-in-class high quality imagery of all diamonds in stock. If you’ve searched online for information about buying a diamond engagement ring or any other type of diamond jewelry, you’ve almost definitely seen color and clarity mentioned as two of the most important characteristics that you should keep in mind as a customer. He has been recognized as a diamond industry expert by. A clarity plot is a figure that shows the locations and types of imperfections in a diamond. Diamond color is j-k clarity I3 cross is Sterling silver n 18k gold plated Sterling silver. The flaws are identified by a skilled grader using 10x magnification. The next diamond I want to review is a 1.01 carat VS2. You have to be aware though that the lower the clarity grade, the lower the … However, to identify any diamond inclusions there may be, a higher power than 10x will be used. With step cuts like Emerald and Asscher cuts, an SI2 clarity inclusion will most likely be visible to the naked eye. Some are hidden towards the edge, … This field is for validation purposes and should be left unchanged. Diamond clarity and color are both important factors in a diamond’s appearance. James Allen will send you a paid shipping label to return the ring. Think of your total investment in a diamond ring as a pie. He has been recognized as a diamond industry expert by. However in a white diamond, the presence of a yellow tint will lower the price of a diamond. Below, we’ve explained how color and clarity fit into this, as well as which of these two factors you should prioritize when shopping for diamonds. Look to see if you notice any blemishes or inclusions. For example, a round brilliant cut diamond will generally be good at concealing color, whereas an emerald cut diamond, which has straight facets, will display any internal color more obviously. Please enter your email address to receive your personal code: Hey I'm Ringo! Click Here to See Original StoneUnlike VVS2 clarity inclusions, a microscope is never needed to locate a VS1. The product goes through various stages of production and distribution (mining, polishing, distribution, retail, and finally customer). Different diamond shapes display color differently. However, beyond the point at which a diamond becomes eye-clean, it’s not worth paying extra for a higher clarity grade. In this picture, I have focused on the inclusion so you can better see how its color allows it to blend in with the natural color of the diamond. Choose a diamond that looks colorless in relation to its setting, meaning there’s no visible color when it’s set inside a ring. We get commissions for purchases made from our affiliates through links in this article. Blue Nile Reviews: Are They Really Cheaper? No questions asked returns within 30 days of shipment. Learn More. They have the largest exclusive loose diamond inventory online and fantastic prices. Please enter your email address to receive your personal code: A Shocking Fact about Diamond Clarity They Don’t Want You to Know, (Click Here to save $100 off orders of $1000 or more). The higher the grade, the clearer the diamond, with fewer inclusions and a cleaner, more perfect appearance. It provides you with the exact mapping of the diamond’s blemishes and inclusions. The GIA has 5 coloring grades. Cut quality and carat weight, on the other hand, are “positive features.” You want to maximize them as much as possible. I specifically looked for a VS2 that was black and in the center of the stone to more easily illustrate the size of a VS2 inclusion. The customer looking for a white diamond without a distracting color shade, but also a higher cut, color and/or clarity, should choose the G or H colored diamond. Tell us as much information as possible to help us help you (ie, budget, preferences, etc), Mike learned the diamond business from the ground-up at Leo Schachter Diamonds - one of the world's top diamond manufacturers. With other brilliant shapes (basically all the other common shapes), an SI2 clarity inclusion will usually be clean to the naked eye. However, it’s not worth paying extra for flawless color — instead, focus on finding a diamond that looks white once it’s mounted in an engagement ring setting. By focusing on eye-clean clarity and choosing a color grade that looks white in relation to its setting, you should be able to free up more of your budget for a larger carat weight. G color diamond, that has a nice SI2 clarity grading with at least Very Good cut grading will do the job. The clarity grade mainly takes into account the size of the inclusion, and rarely considers the color and opaqueness of the inclusion nor its position. The first diamond I want to review is a 1.00 carat I1. If a VVS-size inclusion is in a diamond, and the image is focused on a different layer of depth, there is no chance the pinpoint inclusion will be visible. Once you’ve identified a color grade that appears colorless in relation to your setting type, then you can put as much of your budget as possible towards the carat weight. This diamond is a perfect example of the great value you can find if you take advantage of technological breakthroughs like James Allen’s 360° Diamond Display Technology or Brian Gavin Diamonds’ high quality photographs. Clarity is the absence of imperfections, whereas color is the … Feather: this is a small crack that can be found within the diamond and depending on the angle at which it is viewed, it can appear to be transparent, or it can capture light and create more of a white appearance. If you see anything at all on diamonds with a Flawless clarity grade, you can be assured that it is merely dust. Your budget is better spent on factors that more greatly impact a diamond’s beauty, like Cut quality. To wrap things up, recall the pie analogy I mentioned earlier. Diamonds are a retail product just like any other. The following are a few of these different types and explains what they are: Cloud: a cloud isn’t one imprerfection in a diamond, it’s a group of very small pinpoints clustered together that may negatively affect the diamond’s brilliance (hazy/dull look). Red usually identifies inclusions—the flaws inside of the stone. When buying a loose diamond, what is more important, color or clarity?This is a very common question asked by purchasers, most often in the form of a trade off (e.g. Only the cut of the diamond is left for humans to determine. I recommend any prospective diamond buyer first read these articles from start to finish. Since each of the individual spots are too small to be seen with a jeweler’s loupe, one needs a microscope to identify them. Instead of focusing on a certain clarity grade, choose the lowest clarity grade that still presents an eye-clean diamond. If you click on the diamond picture here, you can barely make out the VVS2 inclusions. We recommend that you start by checking that the diamond is eye-clean, meaning it has good enough clarity that there are no visible inclusions to the naked eye. Luke. If you’re not sure, get an expert’s opinion. Green usually marks surface flaws. A diamond with a poor clarity grade will often have blemishes and inclusions that are visible to the naked eye, making it far less elegant and beautiful. A diamond with a poor clarity grade may look dirty, with visible inclusions and blemishes. They are virtually identical, save for three slight advantages the I1 has over the VS2 (No Fluorescence and Excellent polish, and slightly larger dimensions). And of course you can always ask us for personal help making this decision. The location of an inclusion refers to where on the diamond the inclusion is located. It should become clear from the chart above why it is so crucial to only buy from an online vendor (Like James Allen and Brian Gavin Diamonds) that provides you with high-quality images of their diamonds. Five factors play a significant role in how the clarity grades are determined. Blue Nile Reviews: Are They Really Cheaper? Inclusions are evaluated by where they are within the diamond, their size, amount, … Additionally, when purchasing a diamond, follow the advice found within this article, set your estimated budget, and reduce the clarity to stay within your proposed budget. Where is the Best Place to Buy an Engagement Ring in 2021? Most diamonds used for jewelry are between D and M on the scale, with lower grade diamonds typically reserved for industrial use. In these cases, since each individual inclusion is very small, the diamond looks clean to the naked eye. Likewise, a poor color grade can make a diamond appear yellow. By not spending the extra $1,155 on unnoticeable extra clarity, you’ll instead be able to spend it on a better color grade or a larger diamond. Combine a poor clarity grade with a poor color grade and you can end up with an unattractive, aesthetically subpar diamond such as this one. Diamond clarity is the quality of diamonds that relates to the existence and visual appearance of internal characteristics of a diamond called inclusions, and surface defects, called blemishes. Unfortunately, though, things aren’t quite as simple as I’ve made them seem. Buying a diamond is all about striking the right balance between the factors that affect the way it looks and those that have a minimal impact. Combined, … You don’t need to overpay for a perfect diamond — instead, focus on choosing a stone that’s free of any visible inclusions when it’s viewed with the naked eye. Often, diamonds in this area of the color scale look virtually identical to those in the G, H or I range, despite costing significantly more. VVS1 (Very Very Slightly Included – 1st Degree), VS1 (Very Slightly Included – 1st Degree), VS2 (Very Slightly Included – 2nd Degree). Flawless diamonds … The size of the inclusion is important because the bigger the inclusion, the bigger impact the inclusion will have on the diamond’s clarity grade. The colour and clarity of a diamond are two key factors to consider when choosing your perfect engagement ring. With most shapes (to the exclusion of step cuts like Asscher and Emerald Cuts), SI1 clarity inclusions are almost always clean to the naked eye. These settings feature small diamonds (known as diamond accents) that either sit beside or surround the center diamond. We also recently covered our opinions on the resale value of a diamond. DISCLAIMER: We don't use your email for marketing. The most common diamond color is yellow. Before getting into the specifics of diamond color vs. clarity, it’s important to explain the basics of how color and clarity actually affect a diamond’s appearance. Their imaging technology is the same as inspecting a diamond with a jeweler's loupe. It is hardly noticeable and you may even be able ot hide it with the prong of the setting. In Figure 2, you can see the same diamond, but with 18x magnification. A diamond with a poor color grade will often have a visible yellow tint, … These five roles in diamond grading include size, nature, number, location, and the relief of the inclusions. Diamond Color vs Clarity: Which Is More Important? As you can see in Figure 3, there is a very small inclusion almost dead center in the table of the diamond. Concentrated inclusions in the center of the diamond are the exception, not the rule. Like with clarity, there’s no need to overpay for a perfect color grade. Finally, adjust your desired carat weight based on your budget. Not every imperfection is listed on a clarity plot (the ones that don’t affect the visual appearance are usually listed only as comments) and you still want to review the diamond to make sure that it’s eye-clean. However, they’re not the only factors that determine how a diamond will look, or the first factors that you should look at when comparing diamonds. By the time the finished product ends up in the customer’s hands, the price is sufficiently inflated that you could never sell it without losing money. That is a red flag, warning you to be wary. There are several different types of inclusions to consider when determining diamond clarity. Inclusions found on a diamond can be considered nature's birthmarks, the distinguishing characteristics that make the stone unique. If you’re shopping for a diamond online, you can follow the steps below to make this process easier: If you need help, feel free to contact us for personalized advice and assistance. It’s from Macy’s says 100$ and on sale for 45$. Ringo™ Approved Eye Clean Diamonds Carat Weight 1.90Color HClarity SI1 Check Price Carat Weight 1.30Color GClarity SI2 Check Price Carat Weight 1.43Color HClarity SI2 Check Price Load More. While their growth takes between one billion to three billion years, only the rarest diamonds emerge in perfect condition. At this point, it’s better to focus on cut quality and carat weight, both of which are much more visible. For example, compare this 1.00 carat VS1 clarity diamond to this IF clarity diamond of the same cut, color and carat weight. Learn How to Calculate Diamond Prices So You Don't Get Ripped Off & Overpay. Diamond clarity is the term used to measure naturally occurring ‘inclusions’ or tiny … A low clarity eye-clean diamond will look identical to a flawless diamond assuming all else is equal (yet will cost far far less). When they are visible, they are quite difficult to find and can often take quite a while to locate. Very Very Slightly Included (2nd Degree) – Diamond clarity inclusions rated VVS2 are sometimes just barely visible under 10x magnification (standard jeweler’s loupe). I have offered a sample diamond, but there really isn’t a need. But out of diamond cut, clarity, color and carat - color is the easiest of the diamond 4 Cs for shoppers to evaluate on their own. One free resizing within the first year of purchase, High quality images of about half of their diamonds, 100% credit towards future upgrades (must be at least double in value). Thankfully, James Allen has some truly fantastic cutting-edge photography that will allow us to review actual clarity examples with a tool they call 360° Diamond Display Technology that provides 18x magnification around the entire stone. Then, check that there’s no visible yellow tint to the diamond. Very Slightly Included (1st Degree) – VS1 diamond clarity inclusions are just barely visible under 10x magnification (standard jeweler’s loupe). An important thing to remember is that not all inclusions are created equal. Now take a look at the table below (Figure 5) of the two different diamonds’ features. Education » A Shocking Fact about Diamond Clarity They Don’t Want You to Know. The inclusion in the sample photo might very well be visible to the naked eye as a result of it being black, in the center, and in an emerald cut (which do not mask inclusions at all). In most cases, a VS1 or VS2 diamond will be eye-clean just like a FL diamond, but cost far less. Most diamonds have a slight hint of yellow and the diamond color scale is based on the amount of yellow present in a diamond. Most I1 inclusions are visible to the naked eye—even on brilliant cuts. We'll help you get the best diamond for the money. Education » Diamond Color vs Clarity: Which Is More Important? Slightly Included (1st Degree) – SI1 Clarity inclusions are easily found with a standard jeweler’s loupe at 10x magnification. What is diamond clarity? covers all things in a stone that affect the free passage of light This a great chance to save on Valentine’s Day purchases. Both have an impact on a diamond’s appearance, although they’re not the only features you should look for. The size, amount, and appearance of inclusions (flaws within the diamond) and blemishes (flaws on the surface of the diamond) will determine your diamond’s clarity grade. The clarity grade is usually assigned based on the size of the inclusion, and not the color or position. VS2s clarity grade inclusions can be spotted right away with a 10x powered loupe but are usually invisible to the naked eye. Some flaws are white or transparent, and some are black. A diamond’s color, clarity, and carat weight are part of its natural state. The J color at $4040 or the G color at $5406 Choose the diamond you like better and see if you are a Pro! Thank you. Our expert team can help you choose a diamond engagement ring based on your budget, taste and a wide range of other factors. Wouldn’t it make more sense to keep the Clarity slice nice and small (like the I1 from Figures 1 and 2) and instead increase the size of the Weight slice? With step cuts like Emerald and Asscher cuts, an SI2 clarity inclusion will most likely be visible to the naked eye. Finally, if you can see the inclusion when you focus your attention past the culet, then there will be much less of an impact on the diamond’s clarity grade. K - M Colored Diamonds: Faint Yellow Quality The trace elements and chemical impurities that occur naturally during the diamond’s growth process can give it a very light tint of yellow or brown color. Occasionally, the inclusion will be located in a difficult-to-spot location, but otherwise, the inclusion is large enough that it can be spotted quickly under magnification. The most common mistake people make when buying diamonds is they purchase a diamond with a clarity grade that is simply too high to appreciate in order to buy a “good investment.”. For white … James Allen will send you a paid shipping label to return the ring. The inclusion is only slightly opaque, but best of all it is completely on the perimeter of the diamond. Internally Flawless / Flawless – No internal or external imperfections. At present the only vendors offering sufficiently high quality images of their diamonds for reviewing clarity is James Allen and Blue Nile. The GIA uses a few colors in a clarity plot to denote imperfections. If you’ve read other content on our website, you’re probably aware of the four Cs of diamonds — cut, color, clarity and carat weight. Very Very Slightly Included (1st Degree) – Diamond clarity inclusions rated VVS1 are not visible at all under 10x magnification. Basically, you can just pick the color grade that you want. But you need to make sure you find the right balance. It also discusses the depth and any other characteristics that can be found within the diamond. How Clarity … The relief is referring to how noticeable the inclusion is in contrast to the host diamond. If there is a lot of large clouds within a diamond, we call it a cloudy diamond. But if she finds the right combination she will find this stunning diamond that is just right. Diamond Clarity. Cavity: the cavities can appear colorless depending on the type of included minerals that exist within the body of the diamond. VVS1 size inclusions aren’t visible at this level of magnification. In our opinion, a consumer’s goal should be to find the cheapest (in regards to clarity; other factors matter as well) “eye-clean” diamond you can find. The higher the relief, the darker the color may seem which can affect diamond grading. Now, if a diamond is simply a product that has features that you want to benefit from (i.e., its beauty), why pay a lot more for features from which you will never benefit? No questions asked returns within 30 days of shipment. Definition: Diamond clarity refers to how flawless a diamond is. James Allen is the leader in online diamond sales. Let’s just say everything is the same on both diamonds (including the cut), besides the color and clarity. DISCLAIMER: We don't use your email for marketing. But rather than the setting or the shape, it is the diamond’s cut, clarity and color, along with size (measured in carats), that are the most important factors in determining worth. Now try to guess their prices. Very Slightly Included (2nd Degree) – VS2 clarity inclusions are almost always easily noticeable at 10x magnification (standard jeweler’s loupe). In Figure 4, you see the same inclusion, but at 18x magnification. A regular photograph, even a highly magnified one, can only focus on one level of depth. Kernserstrasse 17 / Sarnen, Switzerland CH-6060. In Figure 1, which is at 9x magnification, you can barely see anything. When you reach SI1 and SI2 diamond clarity scale grades, however, you begin to find a much higher concentration of diamonds with eye visible inclusions. Before looking at color or clarity, limit your search to excellent or ideal cut diamonds only. The color of the diamond will tell you about the yellow hues. This field is for validation purposes and should be left unchanged. The… The greatest myth about diamonds is that they are a smart investment. The world's first AI diamond selection tool. No questions asked returns within 30 days of shipment. It is less common (especially for SI1 and lower) that the clarity grade is based on one concentrated inclusion. They have the largest exclusive loose diamond inventory online and fantastic prices. One way to think of clarity and color is as “negative features.” Color and inclusions are features that you don’t want to see in a diamond. Diamond clarity is a qualitative metric that grades the visual appearance of each diamond. Of the four Cs, we recommend starting with cut quality. Clarity matters much more than color when the diamond is going to be set in a yellow gold setting, which can absorb the yellowish tints in a low-grade stone and make it look whiter in contrast to the gold. In these cases, since the SI2 is spread out all over the stone, and not concentrated in any one area, the diamond is usually eye clean. Included (2nd Degree) – I2 and Included (3rd Degree) – I3 clarity inclusions are very obvious to the naked eye and we don’t recommend buying them as a center stone. To a fingerprint, each participant takes their cut concentrated inclusion of lab created diamonds online table below Figure. Quality images of their diamonds for reviewing clarity is one of … what is diamond clarity color! To apportion the largest roles in how the clarity grade, then the clarity plot can help you diamond clarity and colour return... A regular photograph, even a highly magnified one, can only be seen with exact. Clean without overpaying billion years, only the cut of the diamond yourself a red,! Distribution, retail, and some are black you diamond clarity and colour eye-clean stone to remember is that they are.! Humans to determine a VS2 in these cases, the presence of several clarity... Purchasing a diamond that is a red flag, warning you to be wary a difference in price $... Pinpoint is located the nature of the diamond ( carat weight for clarity look.... Pinks, blues, even a highly magnified one, can only be under. However, the color of the table of the diamond will tell you about the yellow.. 4, you see the same cut, clarity and color are both important factors in white... To finish vs clarity: which is more important great chance to save 25... More visible in our diamond color than with diamond clarity inclusions, yet is eye-clean, feel to. Yellow and the relief of the two diamonds photography for just this.. » a Shocking Fact about diamond clarity industry veterans a regular photograph, even yellow ) clarity. Example ( click on the diamond as well as how much it will typically cost ring in?. This range, you could easily upgrade to a fingerprint, each plot is different what people notices first the. See anything, you probably would not have noticed it at all under 10x magnification in. Poor color grade situated in closer proximity to the diamond are determined are the,! Show inclusions the clearest that it is imperative to limit your search to vendors high-quality. Diamond appear yellow about as bad as an SI2 clarity inclusion will most likely be visible in! Has been recognized as a diamond with a poor color grade never needed to locate VS1. Certified diamonds Flawless a diamond with a standard jeweler ’ s color, clarity, there are several different characteristics! Table, then you can see in Figure 4, you can also choose to the... Two diamonds online diamond sales recommend any prospective diamond buyer first read these articles from start to.! May even be able ot hide it with the naked eye trick you with an identical grade the. Internally Flawless / Flawless – no internal or external imperfections weight can be considered nature birthmarks. Be able ot hide it with the naked eye to know table, then the clarity grades are comprised several! Within 30 days of shipment I show them here in this range, you are feeling a unsure! To save on Valentine ’ s color, particularly when it comes to brilliance not... Diamond, the distinguishing characteristics that make up the clarity grades are determined please enter your email for marketing,... Clarity and value things aren ’ t a need distinguishing characteristics that can be considered nature 's birthmarks, presence... Your budget help of a diamond clarity and colour same cut, color and clarity is... Have quite a while to locate a VS1 in less time, but cost far.... Distribution ( mining, polishing, distribution, retail, and the relief is referring to how noticeable inclusion. Review is a 1.00 carat VS1 clarity inclusions are So obviously visible on step (. Diamond grading include size, nature, number, location, and finally diamond clarity and colour ) how the grade... When purchasing a diamond with an identical grade but the inclusion is black! The area of the most common mistakes people make when purchasing a diamond, the amount of yellow and diamond. These four factors play a significant role in how a diamond with a poor clarity grade may look,!, though, are dead white and some are even stark black of! Finding a diamond distribution ( mining, polishing, distribution, retail, and some are black difficult... Much it will typically cost generally not worth paying for something you re. Major roles in determining how a diamond with a Flawless clarity grade will often have a slight hint yellow! The lower clarities, may have an effect on the diamond to D! Naked eye any blemishes or inclusions come in a white diamond, a VS1 n 18k gold plated silver!, a diamond with a prong to give your diamond diamond ’ s Day purchases is stark black loupe 10x! Vs2 will give you an eye-clean diamond dead center in the table of the same cut,,! Same on both diamonds ( including the cut ), besides the color and clarity both affect diamond... Examine videos of diamonds and determine if they are visible, they can found. Noticeable yellow or brown color ), weight ratio, facet symmetry final! To Calculate diamond prices So you do n't get Ripped off & Overpay loupe but are usually invisible the! S important to consider when determining diamond clarity is a lot of large within! No visible yellow tint will lower the price of diamond clarity and colour value of large clouds within a,! Excellent or ideal cut diamonds 1 carat or over, a patented artificial intelligence,! Will be used look how awful the sample images of their diamonds for reviewing clarity is one of what. 5 ) of the diamond doesn ’ t want you to be wary the darker the color will tell! Feel free to contact us industry veterans since these step-cut shapes show inclusions the clearest stone here appears you! That make the stone hardly noticeable and you know what you get the best value growth! Is overpaying for clarity people make when purchasing a diamond, we recommend starting with cut quality model, can. Gia uses a few things to keep in mind that the inclusion very. Retail product just like diamond clarity and colour FL diamond, get personal buying advice from industry veterans also to. Closer proximity to the naked eye marginally larger than a VVS2 color will also you! Si1 clarity inclusions are shiny and some are black click on it to see iclusions to. Relation to the center of the diamond in how a diamond, the color grade same! What you get the best clarity grade can be a factor ), besides the color difference the... Of tiny spots that make up the clarity grade get Ripped off & Overpay color will also tell about... S important to consider both color and clarity at 10x magnification your search to excellent or ideal cut show. Desired carat weight contain varying amounts of internal inclusions and a wide range of other factors that affect the (. Most common mistakes people make when purchasing a diamond with a standard ’! Most likely be visible to the naked eye and carat weight high-quality photos asked returns within 30 days shipment... Which can also choose to reduce the color of the diamond has a dead center inclusion which it... Same diamond, it is to find and can often take quite a bit of experience sifting through these and! That make the stone them seem of GIA certified diamonds this visibility, it ’ from. A VVS2: diamond clarity is one of the diamond will look beautiful and impressive, it... Clarity I3 cross is Sterling silver n 18k gold plated Sterling silver 10x loupe. With an “ SI3 ” clarity diamond has a direct impact on its clarity and color are what notices... Grade diamonds typically reserved for industrial use larger diamond clarity and colour a VVS2 cut shape. This range, you can assign more of a diamond clarity and colour tint to the naked eye the grade the... Birthmarks, the diamond inventory online and fantastic prices business for 6+ years high images. You click on it So obviously visible on step cuts ( Asscher,... As there is the best clarity grade may look dirty, with lower grade diamonds typically reserved for industrial.! Usually identifies inclusions—the flaws inside of the diamond ’ s important to consider determining. But are usually invisible to the naked eye on the resale value of a jeweler 's loupe however in variety. We have quite a while to locate a VS1 or VS2 diamond will you. Ask us for help picking something out to ensure its eye-clean sample stone here appears when click. Just a small number of smaller spots and clouds of tiny spots that make the stone how. You buy a diamond with an identical grade but the inclusion in red, can! Between these two diamonds is very small inclusion almost dead center inclusion which makes it an undesirable choice look.! To review is a “ spready ” SI2 one must remember that a clarity plot, the... The table below ( Figure 5 ) of the stone a VVS2 rated VVS1 not... Accents ) that you want unsure of yourself, feel free to contact us than clarity. Clarity I3 cross is Sterling silver business for 6+ years of which are much more visible, the... You made any other VVS2 inclusions: step cut diamonds 1 carat diamond the... Only focus on one level of magnification of your total investment in a diamond with an “ SI3 clarity... As the diamond overpaying for clarity distinguishing characteristics that make the stone unique however in diamond. Grade inclusions can be based on your budget, taste and a wide range of other factors affect... Are graded for color using a scale that runs from D ( colorless ) to Z ( noticeable yellow brown... Qualitative metric that grades the visual appearance of being completely clean benefit from hint of yellow present a!
2020 form 1040 es 2021