IRS:本年度预扣超过税款90%，或超过去年的税款，或预付少交低于1000，一般无罚款。

IRS:本年度预扣超过税款90%，或超过去年的税款，或预付少交低于1000，一般无罚款。

Generally, most taxpayers will avoid this penalty if they either owe less than $1,000 in tax after subtracting their withholding and estimated tax payments, 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.