Tax withholding and Estimated Taxes
Table Of Contents
Contents
Introduction
What's New for 2020
Reminders
Chapter 1 Tax Withholding for 2020
Introduction
Salaries and Wages
Determining Amount of Tax Withheld Using Form W-4
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
Chapter 2 Estimated Tax for 2020
Introduction
Who Does Not Have To Pay Estimated Tax
Who Must Pay Estimated Tax
General Rule
Married Taxpayers
Special Rules
Aliens
Estates and Trusts
How To Figure Estimated Tax
2020 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 Mobile Device
Pay by Cash
Pay by Check or Money Order Using the Estimated Tax Payment Voucher
How To Get Tax Help
The Taxpayer Advocate Service (TAS) Is Here To Help You
What Is TAS?
How Can You Learn About Your Taxpayer Rights?
What Can TAS Do For You?
How Can You Reach TAS?
How Else Does TAS Help Taxpayers?
TAS for Tax Professionals
Low Income Taxpayer Clinics (LITCs)
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