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Current Year Tax Map

Frequently Asked Tax Questions

Estimated Tax - Penalty Questions

  1. What is meant by "no tax liability" in the exceptions to the estimated tax penalty?

Rev. date: 04/04/2013

What is meant by "no tax liability" in the exceptions to the estimated tax penalty?

You do not have to pay estimated tax if you meet all three of the following conditions:
You had no tax liability if your total tax was zero or you did not have to file an income tax return.