What causes underpayment of taxes?

Asked by: Mr. Dan Bode DDS  |  Last update: February 10, 2026
Score: 4.8/5 (19 votes)

Simply put, underpayment of estimated tax occurs when you don't pay enough tax when you pay quarterly estimated tax payments. Failure to pay the right amount of estimated tax throughout the year might result in a penalty for underpayment of estimated tax.

What triggers the tax underpayment penalty?

If you didn't pay enough tax throughout the year, either through withholding or by making estimated tax payments, you may have to pay a penalty for underpayment of estimated tax.

How can I avoid underpayment of taxes?

Another way to avoid an underpayment penalty in the future is to adjust your withholdings on your W-4, if you have an employer. Reducing your number of dependents or adding an extra withholding amount on line 4(c) can help ensure you're having enough tax withheld from your paycheck to cover your tax bill.

Why am I having less taxes taken out of my paycheck?

It's because the tax tables tell your employer the rate to withhold based on the amount you are making. The tables are based on you making that amount every pay period for a year.

Is it better to overpay or underpay estimated taxes?

Let's be clear: overpayment of taxes is in every way preferable to underpayment of taxes! The former is what the IRS expects -- and any money overpaid will be refunded eventually. The latter is against the IRS rules and will result in a penalty.

Taxes: Underpayment Penalties Aren't Worth Paying | Fee-Only Financial Advisor, Deer Park, Chicago

37 related questions found

How do you know if you underpaid taxes?

How you know you owe the penalty. We send you a notice if you owe the Underpayment of Estimated Tax by Individuals Penalty. For more information, see Understanding Your IRS Notice or Letter.

Why do I owe taxes this year when nothing changed?

Common reasons include underpaying quarterly taxes if you're self-employed or not updating your withholding as a W-2 employee. You may also owe if you collected unemployment benefits, which are taxable.

Is it better to claim 1 or 0 on your taxes?

By placing a “0” on line 5, you are indicating that you want the most amount of tax taken out of your pay each pay period. If you wish to claim 1 for yourself instead, then less tax is taken out of your pay each pay period.

Why did I get less than I was supposed to on my taxes?

If you owe money to a federal or state agency, the federal government may use part or all of your federal tax refund to repay the debt. This is called a tax refund offset. If your tax refund is lower than you calculated, it may be due to a tax refund offset for an unpaid debt such as child support.

Why am I paying so little in federal taxes?

Your tax withholdings are determined by how many dependents you claim, not the amount you earn (considering it's above the minimum amount). If you claimed the maximum number of dependents allowed, this means a lot more money in your paycheck but less money withheld for taxes.

What is considered a substantial underpayment of tax?

Substantial understatement of income tax penalty

For individuals, a substantial understatement of tax applies if you understate your tax liability by 10% of the tax required to be shown on your tax return or $5,000, whichever is greater.

What is the 90% rule for estimated taxes?

If the total of your estimated payments and withholding add up to less than 90 percent of what you owe, you may face an underpayment penalty. So you may want to avoid cutting your payments too close to the 90 percent mark to give yourself a safety net.

What happens if no federal taxes are taken out of my paycheck?

If your employer didn't have federal tax withheld, contact them to have the correct amount withheld for the future. When you file your tax return, you'll owe the amounts your employer should have withheld during the year as unpaid taxes. You may need a corrected Form W-2 reflecting additional FICA earnings.

What are the reasons for underpayment?

Top 10 Causes of Underpayments
  • Applying the wrong award to employees. ...
  • Misclassifying employees as contractors. ...
  • Misclassifying employees as casual. ...
  • Wrongly assuming staff are too senior to be covered by an Award.

What are the underpayment rules?

Taxpayers must generally pay at least 90% of their taxes due during the previous year to avoid an underpayment penalty. The fine can grow with the size of the shortfall. Taxpayers can consult IRS instructions for Form 2210 to determine whether they're required to report an underpayment and pay a penalty.

Why is TurboTax saying I owe an underpayment penalty?

by TurboTax• 833• Updated 6 days ago

The IRS levies underpayment penalties if you don't withhold or pay enough tax on income received during each quarter. Even if you paid your tax bill in full by the April deadline or are getting a refund, you may still get an underpayment penalty.

Why is my tax return less than expected?

Sometimes, you'll receive a refund that's either more or less than you expected. Common reasons include changes to a tax return or a payment of past due federal or state debts.

Why didn't I get my full federal tax refund?

If your refund was less than you expected, it may have been reduced by the IRS or a Financial Management Service (FMS) to pay past-due child support, federal agency nontax debts, state income tax obligations, or unemployment compensation debts owed to a state.

Why is my 2024 refund so low?

If a taxpayer refund isn't what is expected, it may be due to changes made by the IRS. These changes could include corrections to the Child Tax Credit or EITC amounts or an offset from all or part of the refund amount to pay past-due tax or debts. More information about reduced refunds is available on IRS.gov.

Why do I always owe taxes when I claim 0?

If you claimed 0 and still owe taxes, chances are you added “married” to your W4 form. When you claim 0 in allowances, it seems as if you are the only one who earns and that your spouse does not. Then, when both of you earn, and the amount reaches the 25% tax bracket, the amount of tax sent is not enough.

Can I claim myself as a dependent?

No. You can't claim yourself as a dependent on taxes. Tax dependency is applicable to your qualifying dependent children and relatives only.

Can I still get a refund if no federal taxes were withheld?

Can I get a refund if I don't pay taxes? It's possible. If you do not have any federal tax withheld from your paycheck, your tax credits and deductions could still be greater than any taxes you owe. This would result in you being eligible for a refund.

What is the $600 rule?

The new "$600 rule"

Under the new rules set forth by the IRS, if you got paid more than $600 for the transaction of goods and services through third-party payment platforms, you will receive a 1099-K for reporting the income.

Why is everyone owing taxes this year in 2024?

The lingering impacts of the pandemic, including changes in income sources, tax relief expirations, and new legislation, have all contributed to changes in tax liability. These factors might explain why you owe taxes in 2024.

What is the standard deductible?

The standard deduction for taxpayers who do not itemize deductions on Form 1040, Schedule A, has increased. The standard deduction amounts for 2024 are: $29,200 – Married Filing Jointly or Qualifying Surviving Spouse (increase of $1,500) $21,900 – Head of Household (increase of $1,100)