Estimated Tax Safe Harbor: the safe harbor
2026 law · reviewed September 6, 2026
| Rule | Figure | Authority |
|---|---|---|
| Required annual payment | Lesser of 90% of this year's tax or 100% of last year's | § 6654(d)(1)(B) |
| If last year's AGI exceeded | $150,000 ($75,000 separate): 110% of last year's tax | § 6654(d)(1)(C) |
| No addition if the balance due is under | $1,000 | § 6654(e)(1) |
| Withholding is treated as paid | In equal parts on each due date, whenever withheld | § 6654(g)(1) |
| Due dates | April 15; June 15; September 15; January 15 of the next year | § 6654(c) |
The estimated-tax safe harbor and its thresholds (§ 6654), 2026.
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