Question How do I know if I have to file quarterly individual estimated tax payments? Answer Generally, you must make estimated tax payments for the current tax year if both of the following apply: You expect to owe at least $1,000 in tax for the current tax year after subtracting your withholding and refundable credits. You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your current year’s tax return, or 100% of the tax shown on your prior year’s tax return. (Your prior year tax return must cover all 12 months.) There are special rules for: Farmers and fishermen Certain household employers Certain higher income taxpayers Nonresident aliens Additional Information Publication 505, Tax Withholding and Estimated Tax Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals (PDF) Form 1040-ES, Estimated Tax for Individuals (PDF) Category Estimated Tax Sub-Category Individuals