You should look at your 2024 tax liability. As long as you have paid in 100% of your 2024 tax liability in the 2025 tax withholdings, you can pay the balance at the time of filing your 2026 tax return or latest by 4/15/2026. If your withholding for 2025 does not meet or exceed the 100% of your 2024 tax liability, then you will owe penalty on the difference between the 2025 withholding and 100% of 2024 tax liability.
