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Noun

declaration of estimated tax - return required of a taxpayer whose tax withheld from income does not meet the tax liability for the year

income tax return, return, tax return - document giving the tax collector information about the taxpayer's tax liability; "his gross income was enough that he had to file a tax return"

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References in periodicals archive

1.6015(b)-1(b), which provides that when a joint declaration of estimated tax is made, but a joint return is not filed for the same tax year, the payments may be treated as being made by either spouse or may be divided between them in any manner agreeable to them.

Applying joint estimated tax payments when filing separately

The answer is in regulations section 1.6015(b)-1(b), which provides that when a joint declaration of estimated tax is made, but a joint return is not filed for the same tax year, the payments may be treated as being made by either spouse, or may be divided between them in any manner agreeable to them.

How to apply joint estimated tax payments when filing separately: a straightforward answer to a thorny question

In addition to reaping income on deferred tax payments over the years, reporting and record keeping requirements are reduced, e.g., there will be no Forms 1099-DIV, Declaration of Estimated Tax may be reduced, etc.

The Case for Rolling Over Appreciated Employer Stock

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