如果今年你已经按计划预交了去年联邦税的110%， 那么就不需要再额外预交联邦税了。等到明年4月15号报税截止日前交就可以了。
下面是CHATGPT的回复
ASK： I already paid the estimated tax which is 110% of last year's tax. Do I have to pay extra estimated tax now for large capital gain this year?
REPLY：
If you've already paid estimated taxes that amount to 110% of your prior year's tax liability, you likely meet the IRS safe harbor rule for avoiding penalties, even if you owe additional tax this year due to a large capital gain. Here's how it works:
Safe Harbor Rules
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110% of Last Year’s Tax Liability: If your adjusted gross income (AGI) in the prior year exceeded $150,000 (or $75,000 for married filing separately), paying 110% of your prior year's total tax liability as estimated tax generally shields you from penalties.
If your AGI was $150,000 or below, the threshold is 100%.
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90% of Current Year’s Tax Liability: If you've paid at least 90% of your current year's tax liability through withholding and estimated payments, you're also protected from penalties.
Do You Need to Pay Extra Now?
If you've already satisfied the 110% safe harbor, you are not required to make an additional estimated tax payment to avoid penalties, even if you owe more due to a capital gain. However, you will still need to pay the balance of any taxes owed when filing your return by April 15, 2025.
Considerations
- Interest on the Balance: While meeting the safe harbor protects you from penalties, the IRS may charge interest on any unpaid taxes starting from April 16, 2025, if the balance remains unpaid after that date.
- Cash Flow: If you prefer not to owe a large balance when filing, you might choose to make an additional estimated tax payment by January 15, 2025.
