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penalty for underpayment of estimated tax

estimated tax — es·ti·mat·ed tax n: a tax paid usu. quarterly by certain entities (as corporations or trusts) or individuals on income that is not subject to withholding ◇ A declaration of estimated tax is not required for federal income taxes for tax years… … Law dictionary
Underpayment Penalty — A tax penalty enacted on an individual for not paying enough of his or her total estimated tax and withholding. If an individual has an underpayment of estimated tax, they may be required to pay a penalty (on Form 2210). To avoid an underpayment… … Investment dictionary
Taxation in the United States — is a complex system which may involve payment to at least four different levels of government and many methods of taxation. United States taxation includes local government, possibly including one or more of municipal, township, district and… … Wikipedia
IRS penalties — IRS penalties, as set out in the Internal Revenue Code, are imposed to enhance voluntary compliance. [Internal Revenue Service, Internal Revenue Manual , Policy P 118, IRM 1.2.1.2.3.] There are over one hundred forty separate IRS penalty… … Wikipedia
Annualized Income Installment Method — A method through which a taxpayer may reduce or eliminate any estimated tax underpayment penalty owed. The annualized income installment method calculates the installment payment that would be due if the income minus deductions earned before the… … Investment dictionary