rs 網站上說一下情況可以避免underpayment penalty:
A penalty will not be imposed if:
Your tax return shows you owe less than $1,000.
You paid 90% or more of the tax that you owed for the taxable year or 100% of the tax that you owed for the year prior, whichever amount is less.
這上麵說的tax owned less than1000, 和90%or more tax for the taxable year 包括estimated tax嗎？還是隻是w2 的withholding?
我之所以有疑問，是因為這個estimated tax 不一定是每個季度平均交的數額一樣。比如我第二個季度忘了補稅，現在8月再多交一點，這樣最後稅的年度總額也許可以滿足IRS 的要求，但是這個estimated tax 時間會有差別。IRS 會不會由於estimated 的tax 交的晚了而有penalties?
