Farmer's Tax Guide›2025 Returns›15. Estimated Tax
! ignore it, even if you think it is wrong.
2025 Publ 225 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
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CAUTION You may get a penalty notice even if
you filed your return on time, attached Form 2210-F, and met the gross income from farming requirement. If you receive a penalty notice for underpaying estimated tax and you think it is wrong, write to the address on the notice. Ex- plain why you think the notice is wrong. Include a computation like the one in Example 1 (ear- lier), showing that you met the gross income from farming requirement.
Publication 225 (2025) Chapter 15 Estimated Tax 93
Business tax account. If you are a sole proprietor, a partnership, an S corporation, a C corporation, or a single-member limited liability company (LLC), you can view your tax information on record with the IRS and do more with a business tax account. Go to IRS.gov/ BusinessAccount for more information.
IRS social media. Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.
The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.
Online tax information in other languages. You can find information on IRS.gov/ MyLanguage if English isn’t your native language.
Over-the-Phone Interpreter (OPI) Service. The IRS offers the OPI Service to taxpayers needing language interpretation. The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. This service is available in Spanish, Mandarin, Cantonese, Korean, Vietnamese, Russian, and Haitian Creole.
Accessibility Helpline available for taxpay- ers with disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille-ready, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/ LetUsHelp .
Alternative media preference. Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.
Standard Print.
Large Print.
Braille.
Audio (MP3).
Plain Text File (TXT).
Braille-Ready File (BRF).
Disasters. Go to IRS.gov/DisasterRelief to review the available disaster tax relief.
Getting tax forms and publications. Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you
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