ideally, you'd like to owe the government for taxes at the end of the year. however, if you owe more than 1000$, you'll have to make estimated tax payments for the next year.

i am expecting a 3500$ refund this year. i'm getting money back that should have been mine in the first place. it could have been sitting in my bank account accruing interest, but instead the government got an interest free loan at my expense.