Artículo Change in estimated tax.. Change in estimated tax.

id="en_US_2023_publink100032404"> 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 date of your tax return, you can apply for an online monthly installment agreement at IRS.gov/OPA . Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. A user fee is charged. IRS2Go. This is the mobile application of the IRS. You can access IRS Direct Pay or pay by card by downloading the application. Electronic Federal Tax Payment System (EFTPS) This system allows you to pay your taxes online or by phone directly from your checking or savings account. There is no fee for this service. You must be enrolled either online or have an enrollment form mailed to you. See EFTPS under Pay by Phone , later. Pay by Phone Paying by phone is another safe and secure method of paying electronically. Use one of the following methods: (1) call one of the debit or credit card providers, or (2) use the EFTPS to pay directly from your checking or savings account. Debit or credit card. Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount. Link2Gov Corporation 888-PAY-1040 TM (888-729-1040) PAY1040.com ACI Payments, Inc. (formerly Official Payments) 888-UPAY-TAX TM (888-872-9829) fed.acipayonline.com EFTPS. To get more information about EFTPS or to enroll in EFTPS, go to EFTPS.gov or call 800-555-4477. T