Here’s an IRS article. <a rel="nofollow" target="_blank" href="
https://www.irs.gov/taxtopics/tc306">https://www.irs.gov/taxtopics/tc306</a>
Even if you don’t have enough withholding you might avoid the penalty. Generally, most taxpayers will avoid this penalty if they owe less than $1,000 in tax after subtracting their withholdings and credits, or if they paid at least 90% of the tax for the current year, or 100% of the tax shown on the return for the prior year, whichever is smaller.
