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6/01/2017 Topic 306 Penalty for Underpayment of Estimated Tax the Form 1040 A Instructions for, where to report the estimated tax penalty on your return.

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UNDERPAYMENT OF ESTIMATED TAX BY CORPORATIONS 2001 (see instructions) EXCEPTION 3- Tax on annualized 2001 income this penalty. ESTIMATED TAX



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If you are required to make estimated tax payments but fail to make the payments, you may be subject to a penalty in addition to any tax you may owe.

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estimated underpayment penalty in the subsequent tax year. Exception 1 Tax on 2015 income using 2016 tax rate. See instructions

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