skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map

Index of Publication 505 - Tax Withholding and Estimated TaxTOC
A
Address change, Change of address.
Age 65 or older:
AGI:
Deductions and Adjustments Worksheet, For the purpose of estimating your itemized...
Aliens:
Nonresident aliens, Aliens
Annualized income installment method:
Capital gains worksheet, underpayment penalty, Worksheet 4-1. 2008 Form 2210, Schedule AI—Line...
Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. 2008 Form 2210, Schedule AI—Line...
Assistance:
B
Backup withholding:
Credit against income tax, Backup withholding.
Bankruptcy:
Withholding allowance decrease, You filed for bankruptcy under chapter 11...
Blind persons:
C
Capital gains and losses:
Annualized estimated tax, Tax on net capital gain.
Estimated tax on net capital gain, Tax on net capital gain.
Qualified dividends, Tax on qualified dividends.
Change of address, Change of address.
Change of name, Name changed.
Changing withholding, Changing Your Withholding, Note.
Child and dependent care credit:
Child tax credit:
Personal Allowances Worksheet, Child tax credit (worksheet line G).
Comments on publication, Comments and suggestions.
Commodity credit loans, Federal Payments
Community property states, Community property states.
Compensation, Salaries and Wages
Credit cards, Pay by Credit Card
Crediting of overpayment, Credit an Overpayment
Credits:
2008 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2008
Annualized taxes and credits, Annualized taxes and credits.
Estimated tax against income tax, Estimated Tax
Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding
Withholding allowances, Tax credits (worksheet line 5).
Withholding tax, credit for, Withholding
Criminal penalties:
Willfully false or fraudulent Form W-4, Penalties
Crop insurance payments, Federal Payments
Cumulative wage method of withholding, Cumulative Wage Method
D
Deferred compensation, nonqualified, Payments from certain nonqualified deferred...
Dependents:
Exemptions, Dependents.
Withholding allowance decrease, You have been claiming an allowance for a...
Disabled persons:
Impairment-related work expenses, Federal estate tax on income in respect of...
Disaster:
Waiver of penalty, Waiver of Penalty
Dividends:
Backup withholding, Backup Withholding
Qualified dividends, estimated tax, Tax on qualified dividends.
Domestic help,
E
Electronic funds withdrawal, Pay by Electronic Funds Withdrawal (EFW)
Employee business expenses:
Accountable plans, Accountable plan.
Excess reimbursements or allowances, An excess reimbursement or allowance is any...
Nonaccountable plans, Nonaccountable plan.
Reimbursements, Expense allowances.
Employer Identification Numbers (EINs), An employer identification number (EIN).
Errors:
Excess withholding of social security or railroad retirement taxes by employer, Employer's error.
Estate beneficiaries:
Estate tax:
Income in respect of a decedent, Repayment of more than $3,000 of income held...
Estates:
Estimated tax, Estates and Trusts
Estimated tax:
Adjustments to income, Adjustments to income.
Annualized AGI, Annualized AGI.
Annualized taxable income, Annualized taxable income.
Annualized taxes and credits, Annualized taxes and credits.
Change in amount, Change in estimated tax.
Change of address, Change of address.
Change of name, Name changed.
Credit against income tax, Estimated Tax
Credit card, payment by, Pay by Credit Card
Crediting of overpayment, Credit an Overpayment
Divorced taxpayers, Divorced Taxpayers
Domestic help, Household employers.
Electronic funds withdrawal, Pay by Electronic Funds Withdrawal (EFW)
Estates and trusts, Estates and Trusts
Fiscal year taxpayers, Fiscal year taxpayers.
Higher income individuals, Higher income taxpayers.
Illustrated examples, Illustrated Examples
Instructions for Worksheet 2-10, annualized estimated tax, Instructions for the 2009 Annualized Estimated Tax Worksheet (Worksheet 2-10)
Itemized deductions, Itemized deductions—line 2.
Married taxpayers, Married Taxpayers
No standard deduction, No standard deduction.
Nonresident aliens, Line 7., Nonresident aliens.
Qualified dividends, Tax on qualified dividends.
Separate returns, Separate Returns
Sick pay, Estimated tax.
Small businesses, Eligible Small Businesses
When to start payments, When To Start
Who does not have to pay, Who Does Not Have To Pay Estimated Tax
Estimated tax worksheets:
2009 estimated tax worksheet, 2009 Estimated Tax Worksheet
Qualified dividends, Tax on qualified dividends.
Self-employment tax, illustrated, Footnote for Worksheet 2-2
F
Farmers:
Joint returns, Joint returns.
Required annual payment, Farmers and fishermen.
Waiver of underpayment penalty, Farmers and fishermen.
Withholding for farmworkers,
Figures:
Fiscal years:
Estimated tax, Fiscal year taxpayers.
Farmers and fishermen, Fiscal year farmers and fishermen.
Withholding tax credit, Fiscal Years (FY)
Fishermen:
Joint returns, Joint returns.
Required annual payment, Farmers and fishermen.
Waiver of underpayment penalty, Farmers and fishermen.
Form 1040-ES (NR), Aliens
Form 2210-F, Form 2210-F.
Form W-2, Form W-2
Form W-2c, Form Not Correct
Form W-2G, Form W-2G, Form W-2G.
Form W-4:
Illustrated example, Illustrated Example—Form W-4
Form W-4 worksheets:
2009 Form W-4 and worksheets, Illustrated Example—Form W-4
Deductions and Adjustments Worksheet, Deductions and Adjustments Worksheet.
Deductions and adjustments worksheet instructions, Deductions and Adjustments Worksheet
Withholding allowances, Form W-4 worksheets.
Form W-4S, Form W-4S.
Fraud:
Form W-4 statements, Penalties
Free tax services, How To Get Tax Help
H
Head of household:
Help:
Higher income individuals:
Required annual payment, Higher income taxpayers.
Underpayment penalty, Higher income taxpayers.
Household workers,
J
Joint returns:
Excess withholding on social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding
Farmers and fishermen, Joint returns.
M
Marital status:
Married taxpayers, Excess Social Security or Railroad Retirement Tax Withholding
Estimated tax, Married Taxpayers
Marital status, Married.
Withholding allowances, Married individuals.
See also: Joint returns
Missing children, photographs of, Generally, each employer for whom you work...
More information:
Multiple jobs:
Withholding allowances, Multiple jobs.
N
Name change, Name changed.
Nonqualified deferred compensation, Payments from certain nonqualified deferred...
Nonresident aliens:
Estimated tax, Nonresident aliens., Aliens
Individual taxpayer identification numbers (ITINs), An IRS individual taxpayer identification...
O
Overpayment:
Crediting to estimated tax, Credit an Overpayment
P
Part-year method of withholding, Part-Year Method
Patronage dividends:
Backup withholding, Backup Withholding
Penalties:
Backup withholding, Penalties.
Underpayment of estimated tax, Underpayment Penalty for 2008
Willfully false or fraudulent Form W-4, Penalties
Withholding allowances, Penalties
Personal allowances:
Publication 919, Publication 919
Publications:
Q
Qualified dividends, Tax on qualified dividends.
S
Sales taxes on qualified motor vehicle purchases, Deductible home mortgage interest.
Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule.
Separate returns:
Estimated tax credit, Separate Returns
Withholding tax credit, Separate Returns
Single marital status, Single.
Small businesses:
Estimated tax, Special Rules
Social security benefits:
Choosing to withhold, Federal Payments
Spouse:
Exemption, Spouse.
Personal Allowances Worksheet, Spouse.
Standard mileage rates, Standard mileage rates.
State and local income taxes and property taxes, Sales and excise taxes paid on the purchase...
State or local deferred compensation plan payments, Payments from a state or local deferred compensation...
Students, Students.
Suggestions for publication, Comments and suggestions.
T
Tables and figures:
2009 estimated tax worksheet (Figure 2-B), Fig. 2-B. 2009 Estimated Tax Worksheet
Annualized income installment method worksheet, estimated tax (Figure 2-C), (Figure), (Figure)
Annualized income installment method, illustrated example estimated tax (Figure 2-E), (Figure), (Figure)
Calendar to determine days payment late (Table 4-1), Table 4-1-Calendar to determine the number of days a payment is late.
Credits for Form W-4 deductions and adjustments worksheet (Table 1-1), Table 1-1. Deductions and Adjustments Worksheet...
Do you have to pay estimated tax? (Figure 2-A), (Figure)
Due dates, estimated tax (Table 2-1), If you do not have income subject to estimated...
Exemption from withholding on Form W-4 (Figure 1-B), (Figure)
Railroad retirement, maximum withholding (Table 3-1), (Figure)
Regular installment method, illustrated example estimated tax (Figure 2-D), Figure 2-D. Illustrated Example 1--Regular Installment Method (Anne and Larry Jones)
Social security, maximum withholding (Table 3-1), (Figure)
Total days, chart (Table 4-2), Table 4-2. Chart of Total Days Column (a)...
Underpayment penalty, calendar to determine number of days payment is late (Table 4-1), Table 4-1-Calendar to determine the number of days a payment is late.
Worksheets, where to find (Table 2-2), Worksheets for Chapter 2
Tax Rate Schedules, 2009 Tax Rate Schedules
Taxpayer identification numbers (TINs), Taxpayer identification number.
Total income, Total income.
Trust beneficiaries:
TTY/TDD information, How To Get Tax Help
U
Underpayment penalty:
Actual withholding method, Actual withholding method.
Amended estimated tax, Underpayment penalty.
Amended returns, Amended returns.
Annualized income installment method, Annualized Income Installment Method (Schedule AI)
Beneficiaries of estates and trusts, Estate or trust payments of estimated tax.
Exceptions, Exceptions
Higher income individuals, Higher income taxpayers.
Late payments, calendar to determine number of days (Table 4-1), Table 4-1-Calendar to determine the number of days a payment is late.
Lowering or eliminating, Lowering or eliminating the penalty.
Minimum required each period, Minimum required each period.
No penalty, No penalty.
No tax liability last year exception, No Tax Liability Last Year
Penalty figured for each period, Penalty figured for each period.
Penalty thresholds, General Rule
Regular installment method, Regular Installment Method
Unemployment compensation, Unemployment Compensation, Form 1099-G.
W
Wages and salaries, Salaries and Wages
Waiver of penalty, Waiver of Penalty
What's New for 2008:
Estimated tax penalty rates, Penalty rate.
Excess social security or railroad retirement tax withholding, Excess social security or railroad retirement tax withholding.
Underpayment penalty, Penalty rate.
Waiver of penalty for certain federally declared disasters, Waiver of penalty for certain federally declared disasters.
What's New for 2009:
Additional child tax credit, Additional child tax credit.
Alternative minimum tax exemption amount increases., Alternative minimum tax (AMT) exemption amount increases.
Divorced or separated parents, Divorced or separated parents.
Earned income credit, Earned income credit (EIC).
Exclusion of gain on sale of main home, Limit on exclusion of gain on sale of main home.
Increased standard deduction, Increased standard deduction.
Minimum required distributions, Temporary waiver of certain required minimum...
Nonbusiness energy property credit, Nonbusiness energy property credit.
Personal casualty and theft loss, Personal casualty and theft loss.
Residential energy efficient property credit, Residential energy efficient property credit.
Retirement savings contribution credit, Retirement savings contributions credit (saver's...
Standard mileage rates, Standard mileage rates.
Withholding:
Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4
Checking amount of, Checking Your Withholding
Community property states, Community property states.
Credit against income tax, Withholding
Cumulative wage method, Cumulative Wage Method
Deductions and Adjustments Worksheet, Deductions and Adjustments Worksheet.
Deductions and adjustments worksheet instructions, Deductions and Adjustments Worksheet
Domestic help,
Estimated tax, Withholding—line 15.
Farmworkers,
Federal income tax collection, Withholding. If you are an employee, your...
Fiscal years, Fiscal Years (FY)
Form received after filing, Form Received After Filing
Form W-2, Form W-2
Form W-2c, Form Not Correct
Form W-2G, Form W-2G, Form W-2G.
Fringe benefits, Taxable Fringe Benefits
Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, Publication 919
Household workers,
Married taxpayers, Married., Married individuals.
Multiple jobs, Multiple jobs.
Nonperiodic payments, Nonperiodic Payments
Part-year method, Part-Year Method
Penalties, Penalties
Periodic payments, Periodic Payments
Railroad retirement benefits, Federal Payments
Repaying withheld tax, Repaying withheld tax.
Salaries and wages, Salaries and Wages
Separate returns, Separate Returns
Sick pay, Sick Pay
Single taxpayers, Single.
Social security (FICA) tax, Federal Payments, Social security (FICA) tax.
Tips, Tips
Unemployment compensation, Unemployment Compensation
Worksheets:
TOC