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IRS.gov Website
Publication 554
taxmap/pubs/p554-017.htm#en_us_publink100043750

Chapter 6
Estimated Tax(p32)


Estimated tax is a method used to pay tax on income that isn't subject to withholding. This income includes self-employment income, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards.
Income tax generally is withheld from pensions and annuity payments you receive. However, if the tax withheld from your pension (or other) income isn't enough, you may have to pay estimated tax. If you don't pay enough tax through withholding, by making estimated tax payments, or both, you may be charged a penalty.
taxmap/pubs/p554-017.htm#en_us_publink100043751

Who Must Make Estimated Tax Payments(p32)

rule
If you had a tax liability for 2015, you may have to pay estimated tax for 2016. In most cases, you must pay estimated tax for 2016 if both of the following apply.
  1. You expect to owe at least $1,000 in tax for 2016, after subtracting your withholding and refundable credits.
  2. You expect your withholding and refundable credits to be less than the smaller of:
If all of your income will be subject to income tax withholding, you probably don't need to make estimated tax payments.
For more information on estimated tax, see Pub. 505.