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If you earn money that is exempt from withholding, or if the amount withheld is less than what you owe, you may need to make estimated tax payments.

Estimated tax payments are due on or before April 18 (for 2023), June 15 (for 2023), and September 15 (for 2023).

Any person or business with taxable income that is not subject to withholding will need to make estimated tax payments.

You may need to make approximated tax payments if: