http://www.irs.gov/taxtopics/tc306.html
IRS说
》》
If you did not pay enough tax throughout the year, either through withholding or by making estimated tax payments, you may have to pay a penalty for underpayment of estimated tax.
Generally, most taxpayers will avoid this penalty if they owe less than $1,000 in tax after subtracting their withholdings and credits, or if they paid 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.
》》
按此说法，只要在1/15日付足税款，似乎不会有Penalty.
可有EA说如果所欠税款“过多”，IRS会先收Penalty（？％），再等你argue，花时间waive-refund. 有人碰到过这样的情况吗？
IRS说
》》
If you did not pay enough tax throughout the year, either through withholding or by making estimated tax payments, you may have to pay a penalty for underpayment of estimated tax.
Generally, most taxpayers will avoid this penalty if they owe less than $1,000 in tax after subtracting their withholdings and credits, or if they paid 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.
》》
按此说法，只要在1/15日付足税款，似乎不会有Penalty.
可有EA说如果所欠税款“过多”，IRS会先收Penalty（？％），再等你argue，花时间waive-refund. 有人碰到过这样的情况吗？
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