Note. These percentages may be different if you are a farmer, fisherman, or higher income taxpayer. See Special Rules next.
Exception. You don’t have to pay estimated tax for 2020 if you were a U.S. citizen or resident alien for all of 2019 and you had no tax liability for the full 12-month 2019 tax year. You had no tax liability for 2019 if your total tax was zero or you didn’t have to file an income tax return.
To enter the applicable information into the TaxAct program in order to estimate your next year's estimated tax payments: