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This publication explains the two methods for the pay-as-you-go federal income tax, withholding and estimated tax.
Current revision
Recent developments
Clarification for calculation of estimated tax payments when making an election under section 1062(a) -- 29-JULY-2026
Correction to the 2023 Publication 505, Tax Withholding and Estimated Tax, Line 2 - Standard Deduction Worksheet -- 17-FEB-2023
Electing To Apply a 2020 Return Overpayment From a May 17 Payment with Extension Request to 2021 Estimated Taxes -- 12-APR-2021