This publication explains the two methods for the pay-as-you-go federal income tax, withholding and estimated tax.
Current revision
Recent developments
Correction to the 2023 Publication 505, Tax Withholding and Estimated Tax, Line 2 - Standard Deduction Worksheet -- 17-FEB-2023
Electing To Apply a 2020 Return Overpayment From a May 17 Payment with Extension Request to 2021 Estimated Taxes -- 12-APR-2021