What this notice is about We sent this notice to let you know we charged a penalty because you didn’t make estimated tax payments or didn’t make your payments on time. Every year, you’re required to prepay tax either through withholding enough tax from your wages or by making estimated tax payments. What you need to do Review your notice. It will explain how much you owe and how to pay it. If you owe a balance, pay the amount you owe by the due date on your notice. If you’re unable to pay your full balance right now, explore alternative payment options. If you’re owed a refund, or you have no balance, you don’t have to do anything at this time. Reducing or removing your penalty You may be able to have your penalty removed or reduced if any of the following apply: You or your spouse (if you file a joint return) retired in the past 2 years after reaching age 62 or became disabled and you had reasonable cause. You had most of your income tax withheld early in the year instead of spreading it equally through the year. Your income is received unevenly during the year. Review Underpayment of Estimated Tax by Individuals Penalty for more information about estimated tax penalties and removing or reducing a penalty. Frequently asked questions How do I know if enough is being withheld from my income? The IRS Tax Withholding Estimator can help you determine if you have the right amount of tax is being withheld. Checking your withholding can help protect against having too little tax withheld and facing an unexpected tax bill or penalty at tax time next year. How much am I required to pre-pay in order to avoid a penalty? Generally, most taxpayers will avoid this penalty if they owe less than $1,000 in tax after filing their return or if they paid at least 90% of the tax for the current year, or 100% of the tax shown on the return for the prior year, whichever is less. There are special rules for farmers and fishermen and Higher Income Taxpayers. If you are an individual, estate, or trust and at least two-thirds of your gross income is from farming or fishing, use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen to see if you owe a penalty for underpaying your estimated tax. Qualifying farmers and fishermen are required to pre-pay only two-thirds (66.67%) of their tax, or 100% of the tax shown on the return for the prior year, whichever is less. See Farmers and Fishermen in About Publication 505, Tax Withholding and Estimated Tax for more information. If your adjusted gross income (AGI) is more than $150,000 ($75,000 if married filing separately) you are required to pre-pay 90% of the tax for the current year or 110% of the tax shown of the return for the prior year, whichever is less. If I have to make estimated tax payments, when are they due? Estimated tax payments are generally due on April 15, June 15, and September 15 of the tax year, and on January 15 of the next year. For filers with a taxable year that ends in a month other than December, the payments are due on the 15th day of the 4th, 6th, and 9th months of the taxable year, and on the 15th day of the first month of the following taxable year. If I am owed a refund, when can I expect to receive it? You should receive your refund in 4-6 weeks. Visit where’s my refund to see your personalized refund date as soon as the IRS processes your tax return and approves your refund. Tips for next year Make timely estimated tax payments, if necessary, to ensure that you pre-pay enough tax through a combination of withholding and estimated tax payments. See the worksheet in Form 1040-ES, Estimated Tax for Individuals, for more details on who must pay estimated tax. Herramientas de referencia Publicación 1 (SP), Derechos del Contribuyente Tema 651, Avisos: qué debe hacer Tema 653, Avisos y fracturas de IRS, multas y cargos por intereses Lista completa de formularios e instrucciones tributarios (en inglés) ¿Necesita ayuda? Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para inspeccionar y/o recibir su información tributaria confidencial. Puede ser elegible para recibir la ayuda gratuita del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés). Verifique si reúne los requisitos para recibir la ayuda de una Clínica para Contribuyentes de Bajos Ingresos. Puede solicitar una copia de su carta o aviso en braille o en letra grande (en inglés). Si no puede encontrar lo que necesita en línea, llame al número de teléfono en su carta o aviso.
