For non-corporate taxpayers other than farmers, fishermen, certain household employers, and certain high income taxpayers, business owners expecting to owe at least $1,000 after withholding and refundable credits, should make estimated tax payments of at least:

75% of the tax estimated to be shown on the current year's return or 90% of the tax shown on the previous year's return.

90% of the tax estimated to be shown on the current year's return or 100% of the tax shown on the previous year's return.

50% of the tax estimated to be shown on the current year's return or 75% of the tax shown on the previous year's return.

25% of the tax estimated to be shown on the current year's return or 75% of the tax shown on the previous year's return.