Quarterly Estimated Payments 101

If you owe more than $1,000 at filing time, the IRS expects you to pay throughout the year via estimated payments.

Safe harbor

Pay the lesser of 90% of this year's tax or 100% (110% for high earners) of last year's tax, in four equal installments.

Due dates

April 15, June 15, September 15, and January 15.