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IRS.gov Website

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: 11/05/2015

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

You had no tax liability for the prior year if your total tax was zero or you did not have to file an income tax return.
Your total tax was zero if the amount identified in one of the following three situations was zero:
You did not have to file an income tax return if the section titled Who Must File in Publication 501, Exemptions, Standard Deduction, and Filing Information, for the prior tax year shows that you had no filing requirement.
For this exception to apply, two additional requirements must be met: