Can I Avoid the "Underpayment of Tax" Penalty?

[BTRR]

For tax year 2025, if I make quarterly estimated tax payments that result in my tax due being under $1,000, will this avoid the "Underpayment of Tax" penalty?  Please advise.  Many thanks.

[MinhT1]

Yes.

Please read this IRS document for more information.

[fanfare]

"result in my tax due being under $1,000,"

Estimated Tax payments do not work for this test.

Only withholding can be used to bring the amount you owe below $1,000 and escape penalty.

If you find a penalty on Line 38, See Form 2210 Schecdule AI if you want to try to reduce that penalty.

@BTRR