Paying a $0 quarterly estimated payment

[bovine19440]

I am self-employed and pay quarterly estimated payments based on the prior year's income, although my yearly income varies. This year, I paid more in the first three quarters than I owe for the whole year. I tried to submit a $0 payment for the fourth quarter through EFTPS, but it wouldn't accept it. Do I still need to file for a quarter when I do not intend to make a payment? If so, how do I do so? I know with sales tax, I must file each period even if I don't owe anything, but I'm able to do that online without a problem. Thank you!

[DoninGA]

You do not need to pay the 4th quarter estimated tax payment if the total of your payments for the year will equal or exceed the amount of tax liability on the 2022 tax return.

[bovine19440]

Thank you for responding so quickly! Just to clarify, are you saying I don't need to file anything at all for the fourth quarter? Meaning there is no need to actually "file" a $0 payment, but rather just skip it entirely? Thank you again!

[DoninGA · Accepted solution]

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@bovine19440 wrote:

Thank you for responding so quickly! Just to clarify, are you saying I don't need to file anything at all for the fourth quarter? Meaning there is no need to actually "file" a $0 payment, but rather just skip it entirely? Thank you again!

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Exactly.  There is no requirement for a 4th quarter estimated tax payment.  Not even a "0" payment.