j****n
发帖数: 4358 | 1 【 以下文字转载自 TAX 讨论区 】
发信人: jiawen (嘉文), 信区: TAX
标 题: federal欠税罚款一问。
发信站: BBS 未名空间站 (Mon Apr 4 17:50:39 2011, 美东)
今年欠税，按我的理解只要，今年要交的税超过去年的，就不用交罚款，对吗？ | t***s
发帖数: 4666 | 2 no. if the withholding is more than last year's tax, or 110% of last
year's tax, if your income is higher.
【在 j****n 的大作中提到】
: 【 以下文字转载自 TAX 讨论区 】
: 发信人: jiawen (嘉文), 信区: TAX
: 标 题: federal欠税罚款一问。
: 发信站: BBS 未名空间站 (Mon Apr 4 17:50:39 2011, 美东)
: 今年欠税，按我的理解只要，今年要交的税超过去年的，就不用交罚款，对吗？
| o**y
发帖数: 834 | | r********r
发帖数: 964 | 4 farmer 是100％，咱们都是110％好像
【在 t***s 的大作中提到】
: no. if the withholding is more than last year's tax, or 110% of last
: year's tax, if your income is higher.
| j****n
发帖数: 4358 | 5 no if your income is over 150k, it will be 110%
【在 r********r 的大作中提到】
: farmer 是100％，咱们都是110％好像
| H****w
发帖数: 1632 | 6 Topic 306 - Penalty for Underpayment of Estimated Tax
The United States income tax is a pay-as-you-go tax, which means that
tax must be paid as you earn or receive your income during the year. You
can either do this through withholding or by making estimated tax
payments. If you do not pay your tax through withholding, or do not pay
enough tax that way, you might also have to pay estimated taxes. If you
did not pay enough tax throughout the year, either through withholding
or by making estimated tax payments, you may have to pay a penalty for
underpayment of estimated tax. Generally, most taxpayers will avoid this
penalty if they owe less than $1,000 in tax after subtracting their
withholdings and credits, or if they paid at least 90% of the tax for
the current year, or 100% of the tax shown on the return for the prior
year, whichever is smaller. There are special rules for farmers and
fishermen. Please refer to Publication 505, Tax Withholding and
Estimated Tax, for additional information.
Generally, the payments should be made in four equal amounts to avoid a
penalty. However, if your income is received unevenly during the year,
you may be able to avoid or lower the penalty by annualizing your income
and making unequal payments. Use Form 2210 (PDF), Underpayment of
Estimated Tax by Individuals, Estates, and Trusts, to see if you owe a
penalty for underpaying your estimated tax.
The penalty may be waived if:
The failure to make estimated payments was caused by a casualty,
disaster, or other unusual circumstance and it would be inequitable to
impose the penalty, or
You retired (after reaching age 62) or became disabled during the tax
year for which estimated payments were required to be made or in the
preceding tax year, and the underpayment was due to reasonable cause and
not willful neglect.
Please refer to the Form 1040 Instructions or the Form 1040A
Instructions for where to report the estimated tax penalty on your
return.
Source:
http://www.irs.gov/taxtopics/tc306.html
【在 j****n 的大作中提到】
: no if your income is over 150k, it will be 110%
| r********r
发帖数: 964 | 7 啊，对，我记得好像还有个105％什么的？
【在 j****n 的大作中提到】
: no if your income is over 150k, it will be 110%
| H****w
发帖数: 1632 | 8 Agree.
【在 o**y 的大作中提到】
: 可以先空着，让IRS给算罚款回头寄账单吧？
| r********r
发帖数: 964 | 9 more interest accumulated...
【在 H****w 的大作中提到】
: Agree.
|
|
