The "safe harbor" provision for underpayment of taxes says you don't have to pay a penalty if the amount of your withholding and estimated tax is at least as much as you paid the previous year, OR if withholding/estimated tax is at least 90 percent of your total taxes, OR if you end up owing the IRS less than $1000.
I'm going to assume that your off-farm job accounts for most of your income. If you got money back on your 2012 return and you haven't changed your withholding, you're probably OK. But if you owed the IRS for 2012 and you didn't increase your withholding, you might have a penalty to pay if you don't change something. It's a little late in the year to increase your withholding, but if you think you might owe something I suggest you go ahead and do so now. It will be less painful than making a big estimated tax payment in January.
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Today's Featured Article - Harvestin Corn in Southern Wisconsin: The Early Years - by Pat Browning. In this area of Wisconsin, most crops are raised to support livestock production or dairy herds in various forms. Corn products were harvested for grain, and for ensilage (we always just called it 'silage'). Silo Filling Time On dairy farms back in the 30's and into the first half of the 40's, making of corn silage was done with horses pulling a corn binder producing tied bundles of fresh, sweet-smelling corn plants, nice green leaves with ear; the
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