Figure 4-A. Do You Have To Pay Estimated Tax? 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.
