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declaration of estimated tax

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Noun1.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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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.
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.
 
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