Artículo How much to pay to avoid a penalty.. How much to pay to avoid a penalty.

id="en_US_2023_publink100032401"> How much to pay to avoid a penalty. To determine how much you should pay by each payment due date, see How To Figure Each Payment next. How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. These methods are described in chapter 2 of Pub. 505. If you don’t pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. If the earlier discussion under No income subject to estimated tax during first period or the later discussion under Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Pub. 505 for information on how to avoid a penalty. Underpayment penalty. Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. See Instructions for Form 2210 for more information. Change in estimated tax. After you make an estimated tax payment, changes in your income, adjustments, deductions, or credits may make it necessary for you to refigure your estimated tax. Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Estimated Tax Payments Not Required You don’t have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. You also don’t have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. How To Pay Estimated Tax There are several ways to pay estimated tax. Credit an overpayment on your 2025 return to your 2026 estimated tax. Pay by direct transfer from your bank account, or pay by debit or credit card using a pay-by-phone system or the Internet. Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or 1040-SR for 2025, you can apply part or all of it to your estimated tax for 2026. On line 36 of Form 1040 or 1040-SR, enter the amount you want credited to your estimated tax rather than refunded. Take the amount you have credited into account when figuring your estimated tax payments. You can’t have any of the amount you credited to your estimated tax refunded to you until you file your tax return for the following year. You also can’t use that overpayment in any other way. Pay Online The IRS offers an electronic payment option that is right for you. Paying online is convenient, secure, and helps make sure we get your payments on time. To pay your taxes online or for more information, go to IRS.gov/Payments . You can pay using any of the following methods. IRS Direct Pay. For online transfers directly from your checking or savings account at no cost to you, go to IRS.gov/DirectPay . Pay by card or digital wallet. To pay by debit or credit card or digital wallet, go to IRS.gov/PayByCard . A fee is charged by these service providers. You can also pay by phone with a debit or credit card. See Debit or credit card under Pay by Phone, later. Electronic funds withdrawal (EFW). This is an integrated e-file/ e-pay option offered only when filing your federal taxes electronically using tax preparation software, through a tax professional, or through the IRS at IRS.gov/EFW . Online payment agreement. If you can’t pay in full by the due dat