一般简单来区分,如果您是拿W-2的打工人,在你每一次拿到雇主发的工资的时候,一般需要根据你收到的这笔钱估计一个需要交税的百分比,雇主先按照这个百分比帮你把税交了。交的这部分税就叫预扣税/Withholding Tax 比如,一个人1个月挣$10,000的工资,预扣税30%,那么...
通常,current year tax只有在第二年報稅時才能精確知道,所以確保進入safe harbor的方式是,通過報前一年的稅得到精確的last year tax,然後讓今年的withholding滿足 withholding > 110% * last year tax 當然,假如能對current year tax有很好的預估,那麼使用safe harbor的另外兩個關於current year tax...
If your federal income tax withholding (plus any timely estimated taxes you paid) amounts to at least 90 percent of the total tax that you will owe for this tax year, or at least 100 percent of the total tax on your previous year's return (110 percent for AGIs greater tha...
For 2009, in computing estimated taxes, a qualified individual uses 90% of the tax shown on the individual’s return for the preceding year instead of 100% (IRC § 6654(d)(1)(D)(i) as amended by ARRA § 1212). For purposes of this special rule for 2009 tax years, “qualified indi...
No. 15008E Tax Withholding and Estimated Tax For use in 2019 Feb 11, 2019 Get forms and other information faster and easier at: • IRS.gov (English) • IRS.gov/Korean (한국어) • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) • IRS.gov/Chinese (...
It can be difficult for individuals with irregular income to predict how much they will earn in a given year. Thankfully there is asafe harbor rule, which states that as long as you pay 100% of your previous year’s total tax liability in withholding and/or estimated taxes, you’ll be...
第二个方法是,要求你年内交的所有税额达到前一年应交税额的100%(如果收入超过15万美元,则为110%)。 这个方法称为safe harbor rule,是相对比较安全的方法。但是有时候会导致支付过量的季度预扣税,影响纳税人的现金流。 上述两者取数额较小者,支付相应季度预估税即可。 季度预扣税的缴纳时间与方法 相比复杂漫长的...
To avoid penalties, the IRS provides what’s known as thesafe harbor rule. This rule ensures that if you pay either: 90% of your current year’s tax liability, or 100% of your prior year’s tax liability(110% if your income is over a certain threshold), ...
For certain small busi- nesses, your required estimated tax payment for the year is the lesser of 90% of your 2008 tax or 90% of your estimated 2009 tax. This rule ap- plies to individuals who satisfy all of the follow- ing: • Your business had an average of fewer than 500 ...
But, because this is tax law, there is always as exception to every rule. To find out if you are the exception that does not have to make estimated tax payments, take the simple quiz below. Do you expect to owe $1,000 or more in taxes for this year, after subtracting any ...