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Tax Topic Index

Tax Topics

About Tax Map Website
Publication 505
Tax Withholding and Estimated Tax
Introduction, Useful Items and Important Changes
For use in 2015

Chapter 1
Tax Withholding for 2015

Salaries and Wages

Determining Amount of Tax Withheld Using Form W-4
Completing Form W-4 and Worksheets
Getting the Right Amount of Tax Withheld
Rules Your Employer Must Follow
Exemption From Withholding
Supplemental Wages


Taxable Fringe Benefits

Sick Pay

Pensions and Annuities

Periodic Payments
Nonperiodic Payments
Eligible Rollover Distributions
Choosing Not To Have Income Tax Withheld

Gambling Winnings

Unemployment Compensation

Federal Payments

Backup Withholding

Chapter 2
Estimated Tax for 2015

Who Does Not Have To Pay Estimated Tax

Who Must Pay Estimated Tax

General Rule
Married Taxpayers
Special Rules
Estates and Trusts

How To Figure Estimated Tax

2015 Estimated Tax Worksheet

When To Pay Estimated Tax

When To Start
Farmers and Fishermen

How To Figure Each Payment

Regular Installment Method
Annualized Income Installment Method
Estimated Tax Payments Not Required

How To Pay Estimated Tax

Credit an Overpayment
Pay Online
Pay by Phone
Pay by Check or Money Order Using the Estimated Tax Payment Voucher

Chapter 3
Credit for Withholding and Estimated Tax for 2014


Form W-2
Form W-2G
The 1099 Series
Form Not Correct
Form Received After Filing
Separate Returns
Fiscal Years (FY)

Estimated Tax

Separate Returns
Divorced Taxpayers

Excess Social Security or Railroad Retirement Tax Withholding

Worksheet for Nonrailroad Employees
Worksheets for Railroad Employees

Chapter 4
Underpayment Penalty for 2014

What's New for 2014

Underpayment penalty relief related to premium tax credit.

General Rule


Less Than $1,000 Due
No Tax Liability Last Year

Figuring Your Required Annual Payment (Part I)

Short Method for Figuring the Penalty (Part III)

Regular Method for Figuring the Penalty (Part IV)

Figuring Your Underpayment (Part IV, Section A)
Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty

Annualized Income Installment Method (Schedule AI)

Farmers and Fishermen

Waiver of Penalty

Chapter 5
How To Get Tax Help

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?
What Can the Taxpayer Advocate Service Do For You?
How Can You Reach Us?
How Can You Learn About Your Taxpayer Rights?
How Else Does the Taxpayer Advocate Service Help Taxpayers?

Low Income Taxpayer Clinics