Figure 4-A. Do You Have To Pay Estimated Tax?
Summary: This flowchart is used to determine if you have to pay estimated tax.
Start
This is the starting of the flowchart.
Decision (1)
Will you owe $1,000 or more for 2025 after subtracting income tax withholding and refundable credits (see footnote 1) from your total tax? (Don't subtract any estimated tax payments.)
Footnote 1: Use the refundable credits shown on the 2025 Estimated Tax Worksheet in Pub. 505.
IF Yes Continue To Decision (2) |
IF No Continue To Process (a) |
Decision (2)
Will your income tax withholding and refundable credits (see footnote 1) be at least 90% (66 2/3% for farmers and fishers) of the tax shown on your 2025 tax return?
IF Yes Continue To Process (a) |
IF No Continue To Decision (3) |
Decision (3)
Will your income tax withholding and refundable credits (see footnote 1) be at least 100% (see footnote 2) of the tax shown on your 2024 tax return?
Note: Your 2024 return must have covered a 12-month period.
Footnote 2: 110% if less than two-thirds of your gross income for 2024 and 2025 is from farming or fishing and your 2024 adjusted gross income was more than $150,000 ($75,000 if your filing status for 2025 is married filing a separate return).
IF Yes Continue To Process (a) |
IF No Continue To Process (b) |
Process (a)
You are NOT required to pay estimated tax.
Continue To End |
Process (b)
You MUST make estimated tax payment(s) by the required due date(s). See When To Pay Estimated Tax.
Continue To End |
End
This is the ending of the flowchart.