介绍

一般来说,如果通过支付方代扣代缴的方式不能够完全支付当年的应纳税额时,纳税人需要做预缴税。这在很多情况下主要适用于自雇人士,房东,以及投资者。因为考虑到这些额外的收入,工资薪金代扣代缴的税款很有可能不够支付当年所有收入的应纳税额。某些时候,如果由于W-4表格没有准确填写,导致雇主代扣代缴的金额不足,也需要员工自己做预缴税;否则年底补税时可能会有罚款。

如何决定自己是否需要预缴税?Decision Tree

不需要预缴税的纳税人

If you receive salaries and wages, you may be able to avoid paying estimated tax by asking your employer to take more tax out of your earnings. To do this, file a new Form W-4 with your employer.

You do not have to pay estimated tax for 2012 if you meet all three of the following conditions. 友情提示:以下条件需要完全满足。

– You had no tax liability for 2011.

– You were a U.S. citizen or resident alien for the whole year.

– Your 2011 tax year covered a 12-month period.

You had no tax liability for 2011 if your total tax (defined later under Total tax for 2011—line 14b) was zero or you did not have to file an income tax return.

必须要做预缴税的纳税人

In most cases, you must pay estimated tax for 2012 if both of the following apply.

1. You expect to owe at least $1,000 in tax for 2012, after subtracting your withholding and refundable credits.
2. You expect your withholding and refundable credits to be less than the smaller of:

a. 90% of the tax to be shown on your 2012 tax return, or
b. 100% of the tax shown on your 2011 tax return. Your 2011 tax return must cover all 12 months.

Note. The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. 请参考IRS Pub 505中estimated taxes中的Special Rules.

友情提示:如果通过以上方法得出结论你的代扣代缴可能不足缴纳全年应纳税额,建议完成2012 Estimated Tax Worksheet来确定具体金额。

高收入者 Higher Income Taxpayers

If your AGI for 2011 was more than $150,000 ($75,000 if your filing status for 2012 is married filing a separate return), substitute 110% for 100% in (2b) under General Rule, earlier. For 2011, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form
1040EZ, line 4. Note. This rule does not apply to farmers and fishermen.

外国人 Aliens

外国人,无论是居民还是非居民,也需要按照以上规则来进行判定。不过,非居民外国人使用的表格有所不同。请参见1040-ES(NR)

Resident and nonresident aliens also may have to pay estimated tax. Resident aliens should follow the rules in this publication, unless noted otherwise. Nonresident aliens should get Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals.

You are an alien if you are not a citizen or national of the United States. You are a resident alien if you either have a green card or meet the substantial presence test.

See Publication 519 for more information about Form 1040-ES (NR) and withholding (chapter 8) and the substantial presence test (chapter 1).

如何计算预缴税

请使用2012 ES Worksheet from the Instructions for 2012 Form 1040-ES来计算全年的预缴税。

参见以下在线文档p29.

何时支付预缴税

每年分为4个预缴税窗口,每个窗口分别有一个特定的交款截止日期。如果你没有足额支付某一个预缴税窗口的税款,即使全年看来你会收到退税,你仍然需要为没有足额交税的那个预缴税窗口缴纳罚款。如果邮寄预缴税款,以邮戳日作为支付日。

预缴税窗口以及截止日期如下:周六日以及法定节假日可能适用特殊规则。

For the period:                         Due date:
Jan. 1– March 31    . . . . . . . . . April 15
April 1 – May 31 . . . . . . . . . . . June 15
June 1 – August 31 . . . . . . . . . September 15
Sept. 1 – Dec. 31   . . . . . . . . . . January 15 next year

友情提示1 If your tax year does not begin on January 1, see Fiscal year taxpayers.
2 See January payment.

周六日与法定节假日

如果截止日期是周六日或者法定节假日,你可以在其结束后的第一个非周六日、法定节假日来完成支付。

January payment. 指的是如果纳税人赶在这个截止日期之前就把全年的税款申报了,那么自然就不用再预缴了。

If you file your 2012 Form 1040 or Form 1040A by January 31, 2013, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2013.

如何计算每一笔预缴税

两种方式:Regular Installment Method + Annualized Income Installment Method。具体计算请参见Pub 505中的worksheet.

If your first estimated tax payment is due April 17, 2012, you can figure your required payment for each period by dividing your annual estimated tax due (line 16a of the 2012 Estimated Tax Worksheet) by 4. Enter this amount on line 17. However, use this method only if your income is basically the same throughout the year.

Change in estimated tax.

After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods.
If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. See Annualized Income Installment Method.

支付预缴税的方式

There are five ways to pay estimated tax.

– Credit an overpayment on your 2011 return to your 2012 estimated tax.

– Send in your payment (check or money order) with a payment voucher from Form 1040-ES.

– Pay electronically using the Electronic

– Federal Tax Payment System (EFTPS).

– Pay by electronic funds withdrawal (EFW) if you are filing Form 1040 or Form 1040A electronically.

– Pay by credit or debit card using a pay-by-phone system or the Internet.

不需要支付预缴税的情形

如果每个预缴税窗口期间的代扣代缴至少达到以下金额之一,则不需要支付预缴税。

– One-fourth of your required annual payment, or

– Your required annualized income installment for that period.

You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you will owe with your return under $1,000.

Underpayment Penalty

In general, you may owe a penalty for 2011 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: (以2011年为例,2012年以后的纳税人请注意资料更新)
1. 90% of your 2011 tax, or
2. 100% of your 2010 tax. (Your 2010 tax return must cover a 12-month period.)

Farmer, Fisherman和High income earner还有例外规定。Higher income taxpayers. If your AGI for 2010 was more than $150,000 ($75,000 if your 2011 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule. This rule does not apply to farmers or fishermen. For 2010, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4.

由于有四个预缴税窗口,所以underpayment penalty是分别计算的。

Minimum required each period. You will owe a penalty for any 2011 payment period for which your estimated tax payment plus your withholding for the period and overpayments for previous periods was less than the smaller of:
1. 22.5% of your 2011 tax, or
2. 25% of your 2010 tax. (Your 2010 tax return must cover a 12-month period.)

Minimum required for higher income taxpayers. If you are subject to the rule for higher income taxpayers, discussed above, substitute 27.5% for 25% in (2) under General Rule.

如何计算underpayment penalty

Form 2210. In most cases, you do not need to file Form 2210. The IRS will figure the penalty for you and send you a bill. If you want us to figure the penalty for you, leave the penalty line on your return blank. Do not file Form 2210.

To determine if you should file Form 2210, see Part II of Form 2210. If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. If you use Form 2210, you cannot file Form 1040EZ. On Form 1040, enter the amount of your penalty on line 77. If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73.

On Form 1040A, enter the amount of your penalty on line 46. If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42.

Underpayment penalty减免

通过申报Form 2210,你也许可以降低或者减免penalty. You must file Form 2210 with your return if any of the following applies.

– You request a waiver. See Waiver of Penalty, later in Pub 505.

– You use the annualized income installment method. See the explanation of this method under Annualized Income Installment Method (Schedule AI).

– You use your actual withholding for each payment period for estimated tax purposes. See Actual withholding method under Figuring Your Underpayment (Part IV, Section A).

– You base any of your required installments on the tax shown on your 2010 return and you filed or are filing a joint return for either 2010 or 2011, but not for both years

一般IRS能够接受的罚款减免理由主要是天灾人祸,不可抗力;如果是因为听取了会计师的意见,也可以转嫁风险。总之,应是一个充分合理的理由足以让你无法正确足额缴纳预缴税。建议罚款数额较多的纳税人咨询律师获取专业意见。

不需要支付预扣税underpayment penalty的情形

Generally, you will not have to pay a penalty for 2011 if any of the following apply.
– The total of your withholding and timely estimated tax payments was at least as much as your 2010 tax. (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen.)
– The tax balance due on your 2011 return is no more than 10% of your total 2011 tax, and you paid all required estimated tax payments on time.
– Your Total tax for 2011 (defined later) minus your withholding is less than $1,000.
– You did not have a tax liability for 2010.
– You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000.

举例请参见以下IRS Pub 505 p36.

IRS Pub. 505 在线阅读 [p. 26 – 36]