Farmer's Tax Guide›2025 Returns›15. Estimated Tax
! two-thirds for the previous year and
2025 Publ 225 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION current year, you may no longer meet
the Qualified Farmer Designation.
Required Annual Payment
If you are a qualified farmer and must pay estimated tax for 2025, use the worksheet on Form
1040-ES to figure the amount of your required annual payment. Apply the following special rules for qualified farmers to the worksheet.
On line 12a, multiply line 11c by 66 2 /3% (0.6667).
On line 12b, enter 100% of the tax shown on your 2024 tax return regardless of the amount of your adjusted gross income. For this purpose, the “tax shown on your 2024 tax return” is the amount on line 16 of your 2024 return modified by certain adjustments. For more information, see chapter 2 of Pub. 505.
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