Page 806 - Large Business IRS Training Guides

FAQ
15 Relief (2017)

impacted by FAQ 14 are granted relief
• Taxpayers

estimated tax penalties if they underpaid the first
from

required 2018 estimated tax installment.

• To qualify for
relief, underpayment for first installment

must
be satisfied by the due date of the second

installment (generally, 6/15/18).

• This relief
from the addition to tax for the

underpayment of
estimated taxes applies only to

taxpayers whose first
required installment for 2018

was due on or before 4/18/18.

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