Did you actually read the IRS site from the link?

Avoid a Penalty

To avoid a penalty, pay your correct estimated taxes on time. Find how to figure and pay estimated taxes.

You may avoid the Underpayment of Estimated Tax by Individuals Penalty if:

• Your filed tax return shows you owe less than $1,000 or
• You paid at least 90% of the tax shown on the return for the taxable year or 100% of the tax shown on the return for the prior year, whichever amount is less.

所有跟帖： 

• Haha, you did not read it carefully either. 100% is for AGI -EagerBeaver- ♀ (73 bytes) () 09/03/2023 postreply 11:57:21

• 哦 我沒有用 exception, 因為每年做的萛術都沒有 trigger 這個 謝謝指出 反正問的那個人應該自已去搞清 -goingplaces- ♀ (64 bytes) () 09/03/2023 postreply 14:17:28