Figure 2-A. Do You Have To Pay Estimated Tax? Figure 2-A. Do You Have To Pay Estimated Tax? Summary: This is the flowchart used to determine if a taxpayer has to make estimated tax payments. Start This is the start of the flowchart. Decision (1) Will you owe $1000 or more for 2022 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 2022 Estimated Tax Worksheet, line 11b.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 fishermen) of the tax shown on your 2022 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 2021 tax return? Note: Your 2021 return must have covered a 12-month period.Footnote 2: 110% if less than two-thirds of your gross income for 2021 or 2022 is from farming or fishing and your 2021 adjusted gross income was more than $150,000 ($75,000 if your filing status for 2022 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 end of the flowchart.