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You must pay the tax as you earn or receive income during the year. There are two ways to pay as you go.  \n• Withholding. If you are an employee, your employer probably withholds income tax from your pay. In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. The amount withheld is paid to the IRS in your name.  \n• Estimated tax. If you don’t pay your tax  \nthrough withholding or don’t pay enough tax that way, you might have to pay estimated tax. People who are in business for themselves will generally have to pay their tax this way. You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. Estimated tax is used to pay not only income tax but other taxes such as self-employment tax and alternative minimum tax.  \nThis publication explains both of these methods. It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments.  \nIf you didn’t pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Generally, the IRS can figure this penalty for you.  \nNonresident aliens. Before completing Form W-4, nonresident alien employees should see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens (Rev. January 2020), which provides nonresident aliens who are not exempt from withholding instructions for completing Form W-4, and the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Also, see chapter 8 of Pub. 519.  \nFinal regulations on income tax withholding. Final regulations on income tax withholding were published in the Federal Register on October 6, 2020 (at 85 FR 63019) . The regulations implement changes made by the Tax Cuts and Jobs Act and reflect the redesigned withholding certificate (Form W-4) . See the regulations for detailed information on income tax withholding.  \nComments and suggestions. We welcome your comments about this publication and suggestions for future editions.  \nYou can send us comments through [IRS.gov/FormComments](IRS.gov/FormComments. Or)[. Or](IRS.gov/FormComments. Or), you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.  \nAlthough we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.  \nPublication 505 (2026) Catalog Number 15008E  \nMar 31, 2026 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \nGetting answers to your tax questions.  \nIf you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at  [IRS.gov/](IRS.gov/)[ ](IRS.gov/)[Help/ITA](Help/ITA where you can find topics by using the)[ where you can find topics by using the](Help/ITA where you can find topics by using the)[ ](Help/ITA where you can find topics by using the)[search feature or viewing the categories listed.](search feature or viewing the categories listed.)  \nGetting tax forms, instructions, and publications. Go to [IRS.gov/Forms](IRS.go","cbCaifhr6vizDNq0","https://ap.wps.com/l/cbCaifhr6vizDNq0","pdf",1776844,48,"English","# Introduction\n## Withholding\n## Estimated tax\n## Credits and penalties\n## Nonresident aliens\n## Final regulations on income tax withholding\n## What’s New for 2026","[{\"question\":\"What are the two ways to pay federal income tax as you earn income during the year?\",\"answer\":\"The two ways are withholding and estimated tax. Withholding is taken from pay by an employer, and estimated tax is paid directly when withholding doesn’t cover enough tax.\"},{\"question\":\"When might you need to pay estimated tax?\",\"answer\":\"You might have to pay estimated tax if you don’t pay enough tax through withholding, or if you receive income such as dividends, interest, capital gains, rents, and royalties.\"},{\"question\":\"What happens if you didn’t pay enough tax during the year?\",\"answer\":\"If you didn’t pay enough tax through withholding or by making estimated tax payments, you may have to pay a penalty. Generally, the IRS can figure this penalty for you.\"}]","Publication 505 - Tax Withholding and Estimated Tax - For use in 2026 | PDF",1789801731]