Estimated Tax Catch-Up (US)

Answer (2026): An estimated tax catch-up is a quick check to see whether withholding and payments still line up with your current income before the next IRS deadline. It is about timing, not filing strategy.

Context: Best for high-income households with bonuses, RSUs, or business distributions.

Action: Run the Estimated Tax Catch-Up, then confirm the IRS timing schedule. (https://www.irs.gov/faqs/estimated-tax)

Last reviewed: January 21, 2026.

Key takeaways

• IRS estimated tax periods are not calendar quarters.
• A late income spike can create a payment gap fast.
• A short check now avoids an April scramble.

If income moved fast and payments did not, assume there is a gap until you prove otherwise.

The 3-step check

1. Lock year-to-date income. Include bonuses, RSUs, and business income that already landed.

2. Confirm what has been paid. Total withholding and estimated payments to date.

3. Compare to expected liability. If the gap is material, plan a catch-up move before the deadline.

Decision checklist

• Did income change in the last 90 days?
• Are you relying on default withholding that no longer fits bonuses or equity?
• Are you assuming last year’s safe harbor without confirming it?
• Are you counting on a refund to cover a Q4 miss?

Example scenario

A household receives a large year-end bonus and a K-1 distribution in Q4. The catch-up check shows a medium gap, so they schedule a payment before the January deadline and avoid an April surprise.

Questions to ask your CPA

• Can we model estimated payments vs. year-to-date income?
• Which safe harbor threshold applies to my filing status this year?
• If I am short, what is the simplest catch-up path?
• Are any IRS estimated tax deadlines near? (https://www.irs.gov/faqs/estimated-tax)

Related tools

• Estimated Tax Safe Harbor Calculator
• Quarterly Estimated Tax Calculator
• Year-End Tax Projection
• Tax Optimization

Related resources

• Year-End Tax Planning Guide
• Year-End Tax Projection Guide
• S-corp Reasonable Compensation
• QBI Deduction Planning
• Backdoor Roth IRA (Form 8606)
• HSA Worth It Decision Guide

Related pages

• Advisor
• Family Office Blueprint

Next step

Use the Estimated Tax Catch-Up before the next deadline, then pair it with the Year-End Tax Projection to confirm the full picture.

Compliance note

This guide is for planning and coordination only. It does not provide tax or legal advice. Confirm timing and amounts with a qualified professional.

Sources

• IRS: Estimated tax payment periods and deadlines
  https://www.irs.gov/faqs/estimated-tax