[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-2761":3},{"rec_id":4,"title":5,"text":6},"2761","Do I need to make estimated payments?","The IRS states that if you had a tax liability for 2025, you may have to pay estimated tax for 2026.\n \u003Cbr>\u003Cbr>\nGeneral Rule: \u003Cbr>\nYou must pay estimated tax for 2026 if both of the following apply.\n\u003Cbr>\n\u003Col>\n\u003Cli>\nYou expect to owe at least $1,000 in tax for 2026 after subtracting your withholding and refundable credits.\n\u003C/li>\n\u003Cli>\nYou expect your withholding and refundable credits to be less than the smaller of;\n\u003Cul>\n\u003Cli>\n90% of the tax to be shown on your 2026 tax return, or\n\u003C/li>\n\u003Cli>\n100% of the tax shown on your 2025 tax return (110% if your AGI for 2025 was more than $150,000 ($75,000 if Married Filing Separately)). Your 2025 tax return must cover all 12 months.\n\u003C/li>\n\u003C/ul>\n\u003C/li>\n\u003C/ol>\nSole proprietors, partners, and S corporation shareholders - You generally have to make estimated tax payments if you expect to owe tax of $1,000 or more when you file your return. Use \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=3&form=f1040es_inst.pdf\" target=\"_blank\">\u003Ci>Form 1040-ES\u003C/i>\u003Cspan class=\"append_pdf\"> \u003C/span>\u003C/a> to figure and pay your estimated tax. For additional information, refer to \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=3&form=f_pub_505.pdf\" target=\"_blank\">\u003Ci>Publication 505\u003C/i>\u003Cspan class=\"append_pdf\"> \u003C/span>\u003C/a>.",1777391505853]