After you file

@WA7GWX70 

 

If you owed another $1000 , or more, when you file Federal taxes this year.....that triggers the forms.

 

They aren't written in stone and the IRS doesn't even know they were prepared.

They are there mostly to help you avoid underpaying again on your 2026 taxes .

 

IF you increase your withholding in other income areas for 2026  (W-2, 1099-R)...such that they cover you better for 2026 to get you closer to zero at tax time, then you can ignore them.

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If the IRS has assessed a penalty for 2025 taxes, that has to be paid now, included with what you owe

......(but these penalties are not paid thru the estimated tax forms....the 1040-ES forms are pre-payments against your 2026 taxes)).

 

Sometimes, you can minimize the penalty by going thru the Underpayment penalty calculations on the Other Tax Situations page....but it's a royal Pain in the ZZZZ  (PITA) to do that, requiring meticulous records for all of 2025, and a full weekend's work...not worth doing for a penalty less than $50-$80...or so.

 

____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*