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Index/Topics/State Estimated Tax Rules

State Estimated Tax Rules

State estimated-tax rules can differ from federal safe harbor rules, and taxpayers must check state forms and deposit rules to ensure compliance.

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Jan 10, 2026
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Which U.S. states have estimated tax rules that differ materially from the federal safe harbor and how do they differ?

Most states mirror the federal estimated‑tax safe harbor in spirit, but a handful impose materially different thresholds, penalty calculations, due dates or conformity rules that can trip up taxpayers...