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"
References in periodicals archive ?
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.
there will be no Forms 1099-DIV, Declaration of Estimated Tax may be reduced, etc.
In addition to the programmatic expansion, the 1996 amendment also changed the definition of withholding tax revenues to include taxes withheld under the state Withholding and Declaration of Estimated Tax Act for the wages of individuals in all Kansas jobs, not just new jobs created in the Kansas Basic Enterprises.

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