The following is the general “safe harbor” rule:

You must pay estimated tax for 2023 if both of the following apply.

1. You expect to owe at least $1,000 in tax for 2023 after subtracting your withholding and tax credits.
2. You expect your withholding and tax credits to be less than the smaller of: 
   1. 90% of the tax to be shown on your 2023 tax return, or
   2. 100% of the tax shown on your 2022 tax return. Your 2022 tax return must cover all 12 months.

Note: If your AGI for 2022 was more than $150,000 ($75,000 if your filing status for 2023 is married filing a separate return), substitute 110% for 100% in (2b)

What are estimated taxes?

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