y**s
发帖数: 376 | 1 适用于一年间收入不稳定，甚至于要等到12/31过后才能确定的人群。美国税法的原则
之一是pay as you go， that's why some of people have to pay
estimated tax quarterly, with or without payroll withholding. 但是实际操作起
来，却有很多灵活又easy and legit 的方法。说到底，我们不怕file tax return的时
候补交税款，最大也很可能是唯一的concern是“penalty”。 1040 instruction中的
penalty部分，有一个very sweet "exception". 我copy and paste在这里。from 1040
（2021）instruction p62:
Estimated Tax Penalty
You may owe this penalty if:
• Line 37 is at least $1,000 and it is
more than 10% of the tax shown on your
return, or
• You didn't pay enough estimated
tax by any of the due dates. This is true
even if you are due a refund.
Exception：
You won't owe the penalty
if your 2020 tax return was for a tax
year of 12 full months and either of the
following applies.
1. You had no tax shown on your
2020 return and you were a U.S. citizen
or resident for all of 2020.
2. The total of lines 25d, 26, and
Schedule 3, line 11, on your 2021 return
is at least 100% of the tax shown on
your 2020 return (110% of that amount
if you aren't a farmer or fisherman, and
your adjusted gross income (AGI)
shown on your 2020 return was more than $150,000 (more than $75,000 if
married filing separately for 2021））.
Your estimated tax payments for 2021
must have been made on time and for
the required amount.
我是这样操作的：
上一年total tax X 1.1： 这就是你4次es tax 的总数。你可以平均分配，每个季度
deadline之前付1/4， 或者你随便怎么分配或者你愿意根据每个季度的收入起伏做调整
。大多数情况，IRS无从知道你每个季度的实际收入，但是知道你去年应该缴纳的税款
，知道你有没有按季度缴纳ES tax. 关键是每个deadline之前一定要付一些，总量至少
是上一年tax的110%。 你就没有penalty。 如果到了报税季节，你
需要补交税款，恭喜你，用了IRS提供的无息贷款。 如果你能确定你的应税收入少于去年
，也可以减少或不交es tax (if your payroll withholding enough)。
至于州税，你得根据你所在州的tax return instruction 里的penalty 部分决定如何
缴纳es tax。有的州要求每个季度的ES tax 不少于上一年的总tax的1/4. | t******g
发帖数: 1936 | 2 很简单，每个季度末
你把LCG，SCG添加到去年的 Turbo Tax里，你按增加出来的联邦税州税交ES，八九不离
十。 |
|
