只要你工资单W2预扣的税超过去年该付的联邦税，或是超过110%如果你的AGI高的话，就不会被罚款。 To avoid an underpayment penalty from the IRS, you must pay at least 90% of the taxes owed for a given year — or 100% of the liability from the prior year. If your adjusted gross income on the prior year's return exceeded $150,000, you're responsible for 110% of the tax liability.
只要你工资单W2预扣的税超过去年该付的联邦税，或是超过110%如果你的AGI高的话，就不会被罚款。 To avoid an underpayment penalty from the IRS, you must pay at least 90% of the taxes owed for a given year — or 100% of the liability from the prior year. If your adjusted gross income on the prior year's return exceeded $150,000, you're responsible for 110% of the tax liability. Iced_Mocha 发表于 2020-07-26 04:39
谢谢上面一位妹妹的链接！ https://www.irs.gov/taxtopics/tc306 Generally, most taxpayers will avoid this penalty if they either owe less than $1,000 in tax after subtracting their withholding and refundable credits, or if they paid withholding and estimated tax of 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. 所以要工资扣税加预估税超过应付税的90%，或者去年应付税的110%，就可以免罚款。 Generally, taxpayers should make estimated tax payments in four equal amounts to avoid a penalty. However, if you receive income unevenly during the year, you may be able to vary the amounts of the payments to avoid or lower the penalty by using the annualized installment method. Use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts (PDF) to see if you owe a penalty for underpaying your estimated tax. 一般而言，预估税要四笔数目一样才能避免罚款。但如果收入不是均匀的，就要填2210
谢谢上面一位妹妹的链接！ https://www.irs.gov/taxtopics/tc306 Generally, most taxpayers will avoid this penalty if they either owe less than $1,000 in tax after subtracting their withholding and refundable credits, or if they paid withholding and estimated tax of 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. 所以要工资扣税加预估税超过应付税的90%，或者去年应付税的110%，就可以免罚款。 Generally, taxpayers should make estimated tax payments in four equal amounts to avoid a penalty. However, if you receive income unevenly during the year, you may be able to vary the amounts of the payments to avoid or lower the penalty by using the annualized installment method. Use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts (PDF) to see if you owe a penalty for underpaying your estimated tax. 一般而言，预估税要四笔数目一样才能避免罚款。但如果收入不是均匀的，就要填2210
betatest 发表于 2020-07-26 13:36
下面这句话是说不管今年挣多少，只要withhold和 estimated tax 交的比去年需要交的税多就可以不交罚款吗？ 比方说如果2019年度应该交1万元税，那么只要我2020年度withhold的超过1万元，就算我2020年度应该交10万元税，也不需要罚款？ “ if they paid withholding and estimated tax of 100% of the tax shown on the return for the prior year”
下面这句话是说不管今年挣多少，只要withhold和 estimated tax 交的比去年需要交的税多就可以不交罚款吗？ 比方说如果2019年度应该交1万元税，那么只要我2020年度withhold的超过1万元，就算我2020年度应该交10万元税，也不需要罚款？ “ if they paid withholding and estimated tax of 100% of the tax shown on the return for the prior year” arizaq 发表于 2020-07-26 14:00
谢谢上面一位妹妹的链接！ https://www.irs.gov/taxtopics/tc306 Generally, most taxpayers will avoid this penalty if they either owe less than $1,000 in tax after subtracting their withholding and refundable credits, or if they paid withholding and estimated tax of 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. 所以要工资扣税加预估税超过应付税的90%，或者去年应付税的110%，就可以免罚款。 Generally, taxpayers should make estimated tax payments in four equal amounts to avoid a penalty. However, if you receive income unevenly during the year, you may be able to vary the amounts of the payments to avoid or lower the penalty by using the annualized installment method. Use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts (PDF) to see if you owe a penalty for underpaying your estimated tax. 一般而言，预估税要四笔数目一样才能避免罚款。但如果收入不是均匀的，就要填2210
I turned in 2210 this year. Treated tax as paid when they were withheld evenly through out the year. Owed IRS 6 figure and paid in Jan but no penalty after filling 2210. If I not, the penalty would have been $600.
这种情况下，是不是只要在2020 Q4的1040-ES期限之前，一次补交去年联邦税的10%，就可以避免罚款？
但如果是这样，1040-ES为什么要按季度交呢？Q4交一次不就好了吗？
目前如果有可能的话，大幅提高你工资的预扣税，完全不要交1040-ES，才有可能避免罚款。
啊，谢谢妹妹的指点。
关于这句，有官方说明吗？ 只有你从来没交过1040-ES，或者每季度都交一样的，才可以只看最终结果。否则就要每个季度每个季度得看，只要有某一季度少交了就要罚款。
另外，如果是年底有一大笔股票收入，改扣税已经来不及，只能给IRS写信申明？
另外，记得第四季度的1040-ES的deadline是第二年二月份吧？怎么可能会来不及交呢？
如果你真的某个季度交税不足，写信说明也没用吧。
如果是年底的，你自己提前多交一次1040ES,也不会有罚款的，就算按每个季度看 大概率也不会罚款的。具体计算你要看的 form 2210 https://www.irs.gov/taxtopics/tc306
这个是对的。以前有过类似经历
IRS要你每季度交，他们要资金周转，他们要吃利息，不让你吃利息。
这么多答案里只有这个是对的，其他的都扯蛋。。。
第四季度的1040-ES的deadline是第二年一月十五号。这个时候调整工资扣税已经来不及，然后之前也没交1040-ES。如果只交四季度，按妹妹的说法，已经不可能做到四个季度1040-ES都一样啊
谢谢上面一位妹妹的链接！
https://www.irs.gov/taxtopics/tc306 Generally, most taxpayers will avoid this penalty if they either owe less than $1,000 in tax after subtracting their withholding and refundable credits, or if they paid withholding and estimated tax of 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. 所以要工资扣税加预估税超过应付税的90%，或者去年应付税的110%，就可以免罚款。
Generally, taxpayers should make estimated tax payments in four equal amounts to avoid a penalty. However, if you receive income unevenly during the year, you may be able to vary the amounts of the payments to avoid or lower the penalty by using the annualized installment method. Use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts (PDF) to see if you owe a penalty for underpaying your estimated tax. 一般而言，预估税要四笔数目一样才能避免罚款。但如果收入不是均匀的，就要填2210
下面这句话是说不管今年挣多少，只要withhold和 estimated tax 交的比去年需要交的税多就可以不交罚款吗？
比方说如果2019年度应该交1万元税，那么只要我2020年度withhold的超过1万元，就算我2020年度应该交10万元税，也不需要罚款？
“ if they paid withholding and estimated tax of 100% of the tax shown on the return for the prior year”
是的，但高收入要withhold 110%，一万一
最稳妥就是按去年的实际税额，在工资里扣100%（高收入要110%）
这个和我前面贴的说法是一样的啊。如果你只是担心2020年的税，还有W2的话，只要今年预扣税超过去年税款的110%就不会被罚款。还有五个多月时间，足够调整W4的，又何必折腾1040ES呢，那个是要按季度及时报的，不是按年结算的。
具体怎么算我也没搞清楚，但是有个朋友今年欠税一万二，罚了两百多~
嗯嗯，是这样。我看Turbo Tax也是这么估的。
缺点是如果纳税收入下降（比如休产假？），多扣工资税比较亏。