Per Diem Rates from the U.S. General Services Administration
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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Who Pays Estimated Taxes?
Individuals
Estimated taxes may be paid by individuals who either:
- Expect to receive income not subject to tax withholding or
- Do not expect a sufficient amount of taxes to be withheld from their income.
Examples of income generally not be subject to income tax withholding include:
- Self-employment income
- Interest
- Dividends
- Rents
- Capital gains
- Alimony
- Prizes
- Awards
- Gambling winnings (under a certain amount)
- Retirees (many people receiving a pension choose not to have any federal income taxes withheld)
Sole Proprietors and General Partners
Unlike employees, who have employment taxes withheld from their gross pay by their employer, sole proprietors and general partners are not classified as employees of their business; they are self-employed and therefore, are not subject to employment tax withholding.
A self-employed person generally is required to pay estimated taxes to cover federal income taxes and self-employment taxes (which are social security and Medicare taxes)
Farmers and Fishermen
Estimated tax requirements are different for farmers and fisherman. See Publication 505, Tax Withholding and Estimated Tax, for more information.
C corporations
C corporations also pay estimated taxes.