Question 13 of 15. Instead of paying estimated tax by the usual due dates, farmers or fishermen may elect to make no estimated tax payments File their returns, and pay the entire tax due on or before March 1, or they may make one estimated tax payment on or before January 15 and file their return on or before April 15. What is the gross income requirement that qualities a farmor or fisherman for this estimated tax rule At least 2/3 of total gross income for the preceding year was from forming or fishing, OR tot 2/3 of total gross income for the current years from farming or fishing. At last 90% of total gross income for the preceding year was from forming or fishing At toast 34 or total gross income for the current year is from farming or Nahing At least 2/3 of total gross income for the preceding year was from farming or fishing, AND at least 2/3 of total grow income for the current year is from farming or fishing