In most cases, you must pay estimated tax for 2010 if
both of the following apply.
1. You expect to owe at least $1,000 in tax for 2010,
after subtracting your withholding and refundable credits.
2. You expect your withholding and refundable credits
to be less than the smaller of:
a. 90% of the tax to be shown on your 2010 tax
b. 100% of the tax shown on your 2009 tax return.
Your 2009 tax return must cover all 12 months.
Note. These percentages may be different if you are
a farmer, fisherman, or higher income taxpayer. See
Special Rules below.
Exception. You do not have to pay estimated tax for 2010 if you were a U.S. citizen or resident alien for all of
2009 and you had no tax liability for the full 12-month
2009 tax year. You had no tax liability for 2009 if your
total tax was zero or you did not have to file an income