rs 网站上说一下情况可以避免underpayment penalty:
A penalty will not be imposed if:
Your tax return shows you owe less than $1,000.
You paid 90% or more of the tax that you owed for the taxable year or 100% of the tax that you owed for the year prior, whichever amount is less.
这上面说的tax owned less than1000, 和90%or more tax for the taxable year 包括estimated tax吗？还是只是w2 的withholding?
我之所以有疑问，是因为这个estimated tax 不一定是每个季度平均交的数额一样。比如我第二个季度忘了补税，现在8月再多交一点，这样最后税的年度总额也许可以满足IRS 的要求，但是这个estimated tax 时间会有差别。IRS 会不会由于estimated 的tax 交的晚了而有penalties?
