Estimated Tax Catch-Up (US)

If your income moved, your estimates need to move too. The IRS estimated tax schedule does not follow calendar quarters, which is why many high earners miss the window without realizing it. (https://www.irs.gov/faqs/estimated-tax)

Priority consideration: evaluate whether your current withholding and estimates match the reality of your income this year.

Why it matters: underpayment interest and penalties can turn a small miss into a real cost, especially if income shifted late in the year. (https://www.irs.gov/faqs/estimated-tax)

Key takeaways

• IRS estimated tax periods are not true quarters.
• A late income spike can create a payment gap fast.
• A quick check now avoids a rush in April.

What "catch-up" means

This is a short review to see if your year-to-date payments still match your income reality. It is not a filing strategy. It is a timing check so you can coordinate with a CPA before a deadline closes.

A quick framework

1. Lock year-to-date income. Include bonuses, RSUs, and business income that already landed.

2. Confirm what has been paid. Total withholding and estimated payments to date.

3. Compare to what is expected. If the gap is material, you need a plan before the deadline.

Decision checklist

• Did your income change in the last 90 days?
• Are you relying on a default withholding rate that no longer matches bonuses or equity?
• Are you assuming last year's safe harbor without confirming the threshold?
• Are you counting on a refund to cover a Q4 miss?

Questions to ask your CPA

• Can we model my estimated payments vs actual year-to-date income?
• Which safe harbor threshold applies to my filing status this year?
• If I am short, what is the simplest catch-up path?
• Are any IRS estimated tax deadlines near? (https://www.irs.gov/faqs/estimated-tax)

Related tools

• Year-End Tax Projection
• Tax Optimization

Next step

If you want a fast signal before the deadline, use the Estimated Tax Catch-Up Calculator. Pair it with Year-End Tax Projection to confirm the full picture before you coordinate with your CPA.

Compliance note

This guide is for planning and coordination only. It does not provide tax or legal advice. Confirm timing and amounts with a qualified professional.

Sources

• IRS: Estimated tax payment periods and deadlines
  https://www.irs.gov/faqs/estimated-tax