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 Does Not Pay Estimated Taxes?
Self-employed
If you're self-employed and also have a job you can avoid having to make estimated federal tax payments.
You do not have to pay estimated tax for the current tax year if you satisfy all three of the following conditions:
- You had no tax liability for the previous tax year (your total tax was zero or you did not have to file an income tax return).
- You were a U.S. citizen or resident alien for the whole year.
- Your previous tax year covered a 12-month period.
Employees
An employee who does not expect any other taxable income for the current tax year, other than his salary, and does not expect to owe $1,000 or more AFTER subtracting federal income taxes withheld and any tax credits, generally will not have to pay estimated taxes for the current tax year.
If you pay at least 90% of the current year's tax liability or 100% of the previous year's tax liability, you won't be required to pay estimated taxes.