Introduction

Estimated tax is the method used to pay tax on income that is not subject to withholding. See Pub. 505 for the general rules and requirements for paying estimated tax. If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax.

Topics This chapter discusses:

• Special estimated tax rules for qualified farmers

• Estimated tax penalty

Useful Items You may want to see:

Publication

505

505 Tax Withholding and Estimated Tax

Form (and Instructions)

1040

1040 U.S. Individual Income Tax Return

1040-SR

1040-ES

1040-SR U.S. Tax Return for Seniors

1040- E S stimated Tax for Individuals

Publication 225 (2025) Chapter 15 Estimated Tax 91

Figure 15-1. Estimated Tax for Farmers

• Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797.

For more information about income from farming, see chapter 3.