Who Should Be Concerned About Estimated Taxes?

As tax season approaches, I find myself fielding a lot of questions about estimated taxes. It’s something that a surprising number of people overlook until they get hit with a penalty notice from the IRS, so let’s talk about who should really be concerned with these quarterly payments.

But it’s not just self-employed people who need to worry about estimated taxes. If you have significant income from sources other than wages—like rental income, dividends, capital gains, or any other income without withholding—then you might fall into this category. The IRS isn’t interested in waiting until April to get paid, so they expect those in these situations to make payments throughout the year.

There are even some folks with traditional jobs who find themselves needing to pay estimated taxes. For instance, I have clients who work multiple jobs and just can’t seem to get their withholding right. Even though they have taxes taken out of each paycheck, it often doesn’t cover their full liability. When this happens repeatedly, the IRS expects them to start making quarterly estimated payments to make up the difference.

So, how do estimated taxes work? They’re due four times a year—April 15, June 15, September 15, and January 15 of the following year. The IRS provides a “safe harbor” rule to simplify things: You can pay 100% of what you owed last year (or 110% if you’re a higher earner) and generally avoid penalties, even if you end up owing more in April. This approach can be easier for people who find it challenging to predict their income exactly.

If you’re new to estimated taxes, don’t stress too much—just make sure you’re staying on top of what the IRS expects, especially if you’ve historically owed taxes at the end of the year. And as always, if you’re not sure where you stand, it’s worth having a conversation with a tax professional who can look at your situation and guide you accordingly.

Here’s to a smooth tax season!

Contact Attorney Louis S. Haskell

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