Estimated Taxes

This handout defines the requirement to pay taxes through withholding and/or estimated payments. It includes estimated tax payment due dates.


  1. Who must pay estimated taxes.

  2. Who does not have to pay estimated taxes.

  3. When to pay estimated taxes.

  4. Underpayment of estimated taxes.

  5. Additional Medicare and net investment income tax.


  1. Self-employed individuals who must pay quarterly estimated tax payments.

  2. Individuals who are not having enough income tax withheld by the employer.

  3. Taxpayers who might be subject to the additional Medicare tax and/or the net investment income tax.