Artículo Special rules for farmers, fishers, and higher income taxpayers. Special rules for farmers, fishers, and higher income taxpayers

id="en_US_2023_publink100032387"> 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 This is the end of the flowchart. Please click here for the text description of the image. Aliens. Resident and nonresident aliens may also have to pay estimated tax. Resident aliens should follow the rules in this chapter unless noted otherwise. Nonresident aliens should get Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals. You are an alien if you aren’t a citizen or national of the United States. You are a resident alien if you either have a green card or meet the substantial presence test. For more information about the substantial presence test, see Pub. 519, U.S. Tax Guide for Aliens. Married taxpayers. If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated inc