Artículo General rule. General rule

id="en_US_2023_publink100032386"> General rule. In most cases, you must pay estimated tax for 2026 if both of the following apply. You expect to owe at least $1,000 in tax for 2026, after subtracting your withholding and refundable credits. You expect your withholding plus your refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2026 tax return; or 100% of the tax shown on your 2025 tax return (but see Special rules for farmers, fishers, and higher income taxpayers , later). Your 2025 tax return must cover all 12 months. . If the result from using the general rule above suggests that you won’t have enough withholding, complete the 2026 Estimated Tax Worksheet in Pub. 505 for a more accurate calculation. . Special rules for farmers, fishers, and higher income taxpayers. If at least two-thirds of your gross income for tax year 2025 or 2026 is from farming or fishing, substitute 66 2 / 3 % for 90% in (2a) under the General rule , earlier. If your AGI for 2025 was more than $150,000 ($75,000 if your filing status for 2026 is married filing a separate return), substitute 110% for 100% in (2b) under General rule , earlier. See Figure 4-A and chapter 2 of Pub. 505 for more information. Figure 4-A. Do You Have To Pay Estimated Tax? Figure 4-A Do You Have To Pay Estimated Tax? Figure 4-A. Do You Have To Pay Estimated Tax? Figure 4-A. Do You Have To Pay Estimated Tax? Summary: This flowchart is used to determine if you have to pay estimated tax. Start Here This is the start of the flowchart. Decision (1) Will you owe $1,000 or more for 2026 after subtracting income tax withholding and refundable credits (see footnote 1) from your total tax? (Don’t subtract any estimated tax payments.) Footnote 1: Use the refundable credits shown on the 2026 Estimated Tax Worksheet in Pub. 505. IF Yes Continue To Decision (2) IF No Continue To Process (a) Decision (2) Will your income tax withholding and refundable credits (see footnote 1) be at least 90% (66 2/3% for farmers and fishers) of the tax shown on your 2026 tax return? IF Yes Continue To Process (a) IF No Continue To Decision (3) Decision (3) Will your income tax withholding and refundable credits (see footnote 1) be at least 100% (see footnote 2) of the tax shown on your 2025 tax return? Note: Your 2025 return must have covered a 12-month period. Footnote 2: 110% if less than two-thirds of your gross income for 2025 and 2026 is from farming or fishing and your 2025 adjusted gross income was more than $150,000 ($75,000 if your filing status for 2026 is married filing a separate return). IF Yes Continue To Process (a) IF No Continue To Process (b) Process (a) You are NOT required to pay estimated tax. Continue To End Process (b) You MUST make estimated tax payment(s) by the required due date(s). See When To Pay Estimated Tax. Continue To End End