You should consider the items in this section when figuring any
underpayment penalty for 2000. Figuring the penalty is discussed in
Excess social security or railroad retirement tax
You can claim a credit for excess social security or tier 1
railroad retirement tax withholding for 2000 only if your wages from
two or more employers were more than $76,200. See Excess Social
Security or Railroad Retirement Tax Withholding in chapter 3.
The penalty for underpayment of 2000 estimated tax is figured at an
annual rate of 9% for the number of days the underpayment remained
unpaid from April 16, 2000, through April 15, 2001.
Photographs of missing children.
The Internal Revenue Service is a proud partner with the National
Center for Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publication on
pages that would otherwise be blank. You can help bring these children
home by looking at the photographs and calling
5678) if you recognize a child.
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