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Publication 505, Tax Withholding and Estimated Tax

• Introduction
• Important Changes for 2001
• Important Changes for 2002
• Important Reminder
• Tax Withholding for 2002
  • Important Changes
  • Salaries and Wages
    • Determining Amount of Tax Withheld
    • Completing Form W-4 and Worksheets
      • Marital Status (Line 3 of Form W-4)
      • Withholding Allowances (Line 5 of Form W-4)
      • Personal Allowances Worksheet
      • Deductions and Adjustments Worksheet
      • Two-Earner/Two-Job Worksheet
      • Example 1.3

    • Getting the Right Amount of Tax Withheld
    • Rules Your Employer Must Follow
    • Exemption From Withholding
    • Supplemental Wages
    • Penalties

  • Tips
  • 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

• Estimated Tax for 2002
  • Important Changes for 2002
  • Important Reminders
  • Who Must Make Estimated Tax Payments?
    • General Rule
    • Married Taxpayers
    • Special Rules for Farmers and Fishermen and Higher Income Taxpayers
      • Farmers and Fishermen
      • Higher Income Taxpayers

    • Aliens
    • Avoiding Estimated Tax
    • Estates and Trusts

  • How To Figure Estimated Tax
    • Expected Adjusted Gross Income
    • Expected Taxable Income
    • Expected Taxes and Credits
    • Required Annual Payment
    • Total Estimated Tax Payments

  • When To Pay Estimated Tax
    • When To Start
    • Farmers and Fishermen

  • How To Figure Each Payment
    • Regular Installment Method
    • Annualized Income Installment Method
      • Instructions For Worksheet 2.10

    • Estimated Tax Payments Not Required

  • How To Pay Estimated Tax
    • Crediting an Overpayment
    • Using the Payment-Vouchers
    • Payment by Electronic Funds Withdrawal
    • Payment by Credit Card

  • Illustrated Examples
    • Example 2.9: Regular Installment Method
    • Example 2.10: Annualized Income Installment Method
      • First Period
      • Second, Third, and Fourth Periods

• Credit for Withholding and Estimated Tax for 2001
  • Important Change
  • Withholding
    • Form W-2
    • Form W-2G
    • The 1099 Series
    • Form Not Correct
    • Form Received After Filing
    • Separate Returns
    • Fiscal Years

  • Estimated Tax
    • Separate Returns
    • Divorced Taxpayers

  • Excess Social Security or Railroad Retirement Tax Withholding
    • Worksheet for Nonrailroad Employees
    • Worksheets for Railroad Employees

• Underpayment Penalty for 2001
  • Important Change
  • Important Reminders
  • General Rule
  • Exceptions
    • Less Than $1,000 Due
    • No Tax Liability Last Year

  • Figuring Your Required Annual Payment
  • Short Method for Figuring the Penalty
  • Regular Method for Figuring the Penalty
    • Figuring Your Underpayment (Section A of Part IV)
      • Regular Installment Method
      • Annualized Income Installment Method (Schedule AI)

    • Figuring Your Penalty (Section B of Part IV)

  • Farmers and Fishermen
  • Waiver of Penalty

• How To Get Tax Help

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Index

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A

• Address change
• Adjustments to income
• Adjustments to income, withholding allowances for
• Annualized income installment method
• Annuities, withholding on

B

• Backup withholding

C

• Capital gain, tax on
• Commodity credit loans, withholding on
• Counting days
• Credits, withholding allowances for
• Credits, withholding allowances for

D

• Dependent's standard deduction

E

• Eligible Rollover Distributions
• Estimated tax, Aliens
• Estimated tax, Amended
• Estimated tax, Annualized income installment method, Blank worksheet
• Estimated tax, Credit against income tax
• Estimated tax, Credit against income tax
• Estimated tax, Credit against income tax, Separate returns
• Estimated tax, Credit card, payment by
• Estimated tax, Direct debit, payment by, Electronic funds withdrawal
• Estimated tax, Divorced taxpayers
• Estimated tax, Estates and trusts
• Estimated tax, Fiscal year taxpayers
• Estimated tax, Fiscal year taxpayers, Farmers and fishermen
• Estimated tax, Fishermen
• Estimated tax, Fishermen
• Estimated tax, How to figure
• Estimated tax, How to figure each payment
• Estimated tax, Required annual payment
• Estimated tax, When to pay
• Estimated tax, When to start paying
• Estimated tax, Who must pay
• Exemption from withholding, Claiming exemption
• Exemptions, Phaseout
• Exemptions, Withholding allowances for

F

• Fisherman
• Fisherman
• Fisherman
• Form, 1040-ES
• Form, 1040-ES
• Form, 1040-ES
• Form, 1040-ES(NR)
• Form, 1041-ES
• Form, 1099 series
• Form, 8822
• Form, W-2
• Form, W-2G
• Form, W-2G
• Form, W-4, Filled-in example
• Form, W-4P
• Form, W-4V
• Form, W-4V
• Form, W-7
• Form, W-9
• Fringe benefits, withholding on

G

• Gambling winnings, withholding on

H

• Head of household, withholding allowance

I

• Important changes
• Important changes
• Important changes
• Important changes
• Important changes
• Important changes
• Important reminders
• Itemized deductions, Reduction
• Itemized deductions, Withholding allowances for

M

• Married individuals
• Married individuals

N

• Name change
• Nonresident alien

P

• Penalties, Backup withholding
• Penalties, False information on Form W-4
• Penalties, Underpayment of estimated tax
• Publications ( See Tax help )

R

• Railroad retirement benefits, withholding on
• Regular installment method

S

• Saturday, Sunday, holiday rule
• Self-employment tax
• Self-employment tax
• Sick pay, withholding on
• Suggestions

T

• Taxpayer Advocate
• Taxpayer identification number
• Tips, withholding on

U

• Underpayment penalty, Annualized income installment method
• Underpayment penalty, Exceptions
• Underpayment penalty, Figuring your required annual payment
• Underpayment penalty, Fishermen
• Underpayment penalty, Form 2210
• Underpayment penalty, Form 2210-F
• Underpayment penalty, How to figure
• Underpayment penalty, Regular method for figuring
• Underpayment penalty, Short method for figuring
• Underpayment penalty, Waiver
• Unemployment compensation

W

• Withholding
• Withholding, Allowances
• Withholding, Alternative method
• Withholding, Changing
• Withholding, Cumulative wage method
• Withholding, Excess social security or railroad retirement tax
• Withholding, Exemption from
• Withholding, Fiscal years
• Withholding, Form W-4
• Withholding, Form W-4
• Withholding, Form W-4S
• Withholding, Getting the right amount withheld
• Withholding, Marital status
• Withholding, Part-year method
• Withholding, Rules your employer must follow
• Withholding, Salaries and wages
• Withholding, Separate returns
• Withholding, Supplemental wages
• Withholding, Two jobs
• Withholding, Two jobs

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