Federal tax
Estimated-tax safe harbor
Compare the general 90% current-year and 100% / 110% prior-year federal individual payment targets.
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Sources to check
IRS Publication 505 · Withholding and Estimated Tax ↗Remaining annual payment target
$5,000
90% current-year target$18,000
Applicable prior-year target$15,000
Lower annual target before withholding$15,000
Annual estimates after withholding$5,000
Illustrative equal quarterly installment$1,250
Expected tax less withholding$10,000
What this model assumes
- General federal individual safe-harbor illustration; enter tax figures using the Form 2210/1040-ES definition after applicable credits.
- Assumes the prior-year return covered 12 months if that option is selected. Separate rules can apply to a zero prior tax year and nonresident taxpayers.
- Equal installments assume income earned evenly and withholding allocated ratably. An annual target alone does not cure missed installment deadlines.
- Excludes farmers/fishers, annualized-income calculations, disaster relief, waivers, and state rules.
Educational summaries, not individualized tax or legal advice. Check the source, applicable tax year, effective dates and subsequent developments. External sources are independent of Syso.tax.
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