From IRS pub

General Rule

In most cases, you must pay estimated tax for 2011 if both of the following apply.

1. You expect to owe at least $1,000 in tax for 2011, after subtracting your withholding and refundable credits.

2. You expect your withholding and refundable credits to be less than the smaller of:

   1. 90% of the tax to be shown on your 2011 tax return, or

   2. 100% of the tax shown on your 2010 tax return. Your 2010 tax return must cover all 12 months.

Note. The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. See Special Rules beginning on page 18.

http://www.irs.gov/publications/p505/ch02.html#en_US_2011_publink10007328

所有跟帖： 

• 翻译一下，有以下情况之一就不会被罚款： -laota- ♀ (446 bytes) () 11/24/2011 postreply 11:07:24

• 第三条与欠税多少无关。只要你2011年已扣税和预交税 -laota- ♀ (186 bytes) () 11/24/2011 postreply 11:44:02

• 要是2011已交的税款超过2010实际应交税款110%就没什么问题了。 -laota- ♀ (0 bytes) () 11/24/2011 postreply 13:15:42