Don't overlook these!
Updated for 2012
Estimated taxes are paid by individuals who either:
Sole proprietors and general partners:
Unlike employees who have federal income taxes, social security, and Medicare taxes withheld from their pay by their employer, sole proprietors and general partners are not subject to tax withholding on their business income.
Sole proprietors and general partners are self-employed; they are not considered employees of their business for income tax purposes or self-employment tax purposes (for retirement plan contribution purposes a self-employed person is considered an employee of his/her own business).
Farmers and fishermen:
Estimated tax requirements are different for farmers and fisherman. See Publication 505, Tax Withholding and Estimated Tax, for more information.
C corporations also pay estimated taxes.
Examples of income that may not be subject to withholding include:
Estimated Taxes: Who Does Not Pay Estimated Taxes?
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