| Group |
Special Rule |
Description |
When to File/Pay |
| Farmers and Fishermen |
Income Threshold |
You may have special rules if at least two-thirds of your total gross income was from farming or fishing. |
Pay estimated tax by January 15 of the following year. No estimated tax payments are required if you file your tax return and pay all taxes due by March 1. |
| Household Employers |
Schedule H |
If you pay cash wages to a household employee, you may need to withhold and pay social security and Medicare taxes. |
Use Schedule H to figure out your household employment taxes. It may be included with your income tax return. |
| Higher Income Taxpayers |
Increase of Estimate Tax Payment |
If your adjusted gross income (AGI) for the preceding year was more than $150,000 ($75,000 if married filing separately), you may need to pay more estimated tax. |
Pay at least 110% of last year's tax liability in estimated taxes to avoid a possible penalty. |
