Publication 505

Publication 505

A form published by the IRS explaining rules regarding withholding and estimated tax payments.
References in periodicals archive ?
According to IRS Publication 505, Tax Withholding and Estimated Tax, couples who have filed joint returns in the past and will be fifing separate returns in the current year due to a divorce can divide estimated tax payments in any way they can agree upon.
Following the ``annualized income installment method'' outlined in IRS Publication 505 is complicated but may reduce the bill.
More information on estimated tax payments is contained in free IRS Publication 505, "Tax Withholding and Estimated Tax.
Based on conversations with IRS personnel, and the limited discussion of the issue in IRS Publication 505, Tax Withholding and Estimated Tax, current-year passthrough items from eligible entities should be eliminated in computing modified AGI, and only items shown on the preceding year's tax return from these same entities that were eligible entities in the preceding year should be added in computing modified AGI.
The complete tax rate schedule is available in Publication 505, Tax Withholding and Estimated Tax, page 36 (2013), at tinyurl.
Publication 505, "Tax Withholding and Estimated Tax," will be available in late January 1994.