{"id":1377,"date":"2009-03-17T00:40:24","date_gmt":"2009-03-17T07:40:24","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=1377"},"modified":"2009-03-17T23:48:54","modified_gmt":"2009-03-18T06:48:54","slug":"underpayment-penalty%e3%81%ae%e5%9b%9e%e9%81%bf","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2009\/03\/17\/1377","title":{"rendered":"Underpayment Penalty\u306e\u56de\u907f"},"content":{"rendered":"<p>\u5b9f\u306f\u4eca\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u3067\u6050\u308c\u3066\u3044\u305f\u3053\u3068\u306e\u4e00\u3064\u304c\u3001Underpayment of Estimated Tax Penalty\u3092\u8ab2\u305b\u3089\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u3053\u3068\u3060\u3063\u305f\u3002\u6bce\u56de\u306e\u7d66\u4e0e\u304b\u3089\u306ffederal, state\u3068\u3082\u306b\u6e90\u6cc9\u5fb4\u53ce\u306e\u3088\u3046\u306a\u5f62\u3067\u7a0e\u91d1\u304c\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u3053\u308c\u4ee5\u5916\u306b\u3082\u5229\u5b50\u30fb\u914d\u5f53\u30fb\u5370\u7a0e\u3068\u304b\u3044\u3063\u305f\u6240\u5f97\u304c\u3042\u308a\u3001\u3057\u304b\u3082\u65e5\u672c\u3068\u9055\u3063\u3066\u3053\u308c\u3089\u306f\u6240\u5f97\u767a\u751f\u6642\u306b\u7a0e\u91d1\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u304c\u306a\u3044\u3002\u6700\u7d42\u7684\u306a\u78ba\u5b9a\u7533\u544a\u306e\u6bb5\u968e\u3067\u3001\u5b9f\u969b\u306b\u652f\u6255\u3046\u3079\u304d\u7a0e\u91d1\u304c\u7d66\u4e0e\u304b\u3089\u306e\u5929\u5f15\u304d\u5206\u306b\u6bd4\u3079\u3066\u3042\u308b\u7a0b\u5ea6\u4ee5\u4e0a\u5927\u304d\u304f\u306a\u308b\u3068\u3001\u5dee\u984d\u306b\u52a0\u3048\u3066penalty\u3092\u6255\u308f\u306a\u3044\u3068\u3044\u3051\u306a\u304f\u306a\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u306f\u4f55\u3068\u306a\u304f\u77e5\u8b58\u3068\u3057\u3066\u6301\u3063\u3066\u3044\u305f\u306e\u3060\u304c\u3001\u7d66\u4e0e\u306b\u52a0\u3048\u3066\u5177\u4f53\u7684\u306b\u3069\u306e\u304f\u3089\u3044\u306e\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u3068penalty\u304c\u751f\u3058\u308b\u306e\u304b\u3001\u307e\u305f\u305d\u308c\u306f\u3069\u306e\u304f\u3089\u3044\u306a\u306e\u304b\u3068\u3044\u3063\u305f\u3053\u3068\u3092\u3061\u3083\u3093\u3068\u78ba\u8a8d\u3057\u306a\u3044\u307e\u307e\u5e74\u304c\u660e\u3051\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<p>\u7d50\u679c\u7684\u306b\u8a08\u7b97\u3057\u3066\u307f\u305f\u3089penalty\u306b\u304b\u304b\u308b\u72b6\u6cc1\u3067\u306f\u306a\u304b\u3063\u305f\u304c\u3001\u6765\u5e74(\u3068\u3044\u3046\u304b\u4eca\u5e74\u304b)\u306b\u5411\u3051\u3066\u3053\u306e\u6a5f\u4f1a\u306b\u5404\u7a2e\u6761\u4ef6\u3092\u6574\u7406\u3057\u3066\u304a\u3044\u305f\u65b9\u304c\u3088\u3055\u305d\u3046\u3060\u3002\u3068\u3044\u3046\u3053\u3068\u3067\u307e\u3058\u3081\u306b\u8a08\u7b97\u3057\u3066\u307f\u305f\u3002<\/p>\n<p><!--more--><br \/>\nPenalty\u3092\u8ab2\u305b\u3089\u308c\u308b\u6761\u4ef6\u306b\u306f\u7d30\u304b\u3044\u4f8b\u5916\u898f\u5b9a\u3082\u3042\u308b\u3088\u3046\u3060\u304c\u3001<a href=\"http:\/\/www.irs.gov\/taxtopics\/tc306.html\">IRS\u306e\u89e3\u8aac\u30da\u30fc\u30b8<\/a>\u306b\u3088\u308c\u3070<\/p>\n<ul>\n<li>\u5929\u5f15\u304d\u5206\u3068\u306e\u5dee\u984d\u304c$1000\u4ee5\u4e0a\u3001\u304b\u3064<\/li>\n<li>\u5f53\u5e74\u306e\u78ba\u5b9a\u7d0d\u7a0e\u984d\u306e90%\u3082\u3057\u304f\u306f\u524d\u5e74\u306e\u78ba\u5b9a\u7d0d\u7a0e\u984d\u306e\u3046\u3061\u306e\u5c0f\u3055\u3044\u65b9\u3088\u308a\u3001\u5929\u5f15\u304d\u5206\u304c\u5c11\u306a\u3044<\/li>\n<\/ul>\n<p>\u5834\u5408\u306bpenalty\u304c\u767a\u751f\u3059\u308b\u3088\u3046\u3060\u3002Penalty\u306e\u984d\u306f\u3001\u305d\u308c\u7528\u306e\u30d5\u30a9\u30fc\u30e0\u3067\u3042\u308b<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f2210.pdf\">Form 2210<\/a>\u3092\u3055\u3063\u3068\u773a\u3081\u305f\u3068\u3053\u308d\u3067\u306f\u3001\u5dee\u984d\u5206\u306e3.571%\u3002<\/p>\n<p>\u307e\u305f\u3001California\u306estate tax\u306b\u3082\u540c\u69d8\u306epenalty\u304c\u3042\u308a\u3001\u305d\u306e\u6761\u4ef6\u306f<\/p>\n<ul>\n<li>\u5929\u5f15\u304d\u5206\u3068\u306e\u5dee\u984d\u304c$200\u4ee5\u4e0a\u3001\u304b\u3064<\/li>\n<li>\u5f53\u5e74\u306e\u78ba\u5b9a\u7d0d\u7a0e\u984d\u306e90%\u3082\u3057\u304f\u306f\u524d\u5e74\u306e\u78ba\u5b9a\u7d0d\u7a0e\u984d\u306e\u3046\u3061\u306e\u5c0f\u3055\u3044\u65b9\u3088\u308a\u3001\u5929\u5f15\u304d\u5206\u304c\u5c11\u306a\u3044<\/li>\n<\/ul>\n<p>\u3068\u3044\u3046\u3082\u306e\u3002<\/p>\n<p>\u3053\u308c\u3089\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u3092\u77e5\u308b\u306b\u306f\u3001\u6240\u5f97\u304c\u7d66\u4e0e\u3060\u3051\u3060\u3063\u305f\u3068\u3057\u305f\u5834\u5408\u306e\u5929\u5f15\u304d\u984d\u3092\u3082\u3068\u306b\u3001penalty\u304c\u767a\u751f\u3057\u306f\u3058\u3081\u308b\u7dcf\u6240\u5f97\u30e9\u30a4\u30f3\u3092\u6c42\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u3053\u3067\u306f\u3001\u7d66\u4e0e\u304c\u5e7410\u4e07\u30c9\u30eb\u3001AGI\u306f\u305d\u308c\u306e\u307f\u306e\u5358\u8eab\u8005\u3068\u3044\u3046\u5834\u5408\u3067\u8a08\u7b97\u3057\u3066\u307f\u308b\u3002<\/p>\n<p>Federal tax\u306e\u5929\u5f15\u304d\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/p15.pdf\">Publication 15<\/a>\u3068\u3044\u3046\u30ac\u30a4\u30c9\u306e36\u30da\u30fc\u30b8\u76ee\u4ee5\u964d\u306b\u8f09\u3063\u3066\u3044\u308b\u3002\u3053\u308c\u306b\u5f93\u3046\u3068\u3001<\/p>\n<pre class=\"photoinfo\">\r\n  Federal \u5929\u5f15\u304d\u984d\r\n  = $16750 + $84300\u3092\u8d85\u3048\u308b\u63a7\u9664\u5f8c\u984d\u9762\u7d66\u4e0e\u306e28%\r\n  = 16750 + (100000 - 3650 * 2 - 84300) * 0.28\r\n  = $19102\r\n<\/pre>\n<p>\u3053\u3053\u3067\u3001\u300c\u63a7\u9664\u5f8c\u984d\u9762\u7d66\u4e0e\u300d\u3068\u3044\u3046\u306e\u306f\u984d\u9762\u306e\u7d66\u4e0e(10\u4e07\u30c9\u30eb)\u304b\u3089\u4eba\u7684\u63a7\u9664\u306b\u76f8\u5f53\u3059\u308b\u5929\u5f15\u304d\u7528\u306e\u63a7\u9664\u984d(withholding allowance)\u3092\u5f15\u3044\u305f\u5024\u3002withholding allowance\u306f\u4ed5\u4e8b\u306b\u4ed8\u304f\u3068\u304d\u306b\u63d0\u51fa\u3059\u308b<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw4.pdf\">W-4<\/a>\u3068\u3044\u3046\u30d5\u30a9\u30fc\u30e0\u306e\u60c5\u5831\u3092\u3082\u3068\u306b\u3057\u3066\u6c7a\u3081\u308b\u3002\u7d66\u4e0e\u5916\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306a\u3069\u3092\u898b\u8d8a\u3057\u3066\u591a\u3081\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3060\u304c\u3001\u3053\u3053\u3067\u306f\u5358\u8eab\u3068\u3044\u3046\u6761\u4ef6\u304b\u3089\u81ea\u52d5\u7684\u306b\u6c7a\u307e\u308b\u6a19\u6e96\u306e\u63a7\u9664\u984d\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e0a\u306b\u6319\u3052\u305fpenalty\u306e\u6761\u4ef6\u304b\u3089\u3059\u308b\u3068\u3001\u5b9f\u969b\u306e\u7d0d\u7a0e\u984d\u304c19103.04 &divide; 0.9 = $21224.44\u4ee5\u4e0a\u306b\u306a\u308b\u3068penalty\u767a\u751f\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b($1000\u8d85\u306e\u6761\u4ef6\u306f\u3059\u3067\u306b\u6e80\u305f\u3055\u308c\u3066\u3044\u308b\u3002\u524d\u5e74\u306e\u7d0d\u7a0e\u984d\u3068\u306e\u6bd4\u8f03\u306f\u7c21\u7d20\u5316\u306e\u305f\u3081\u7121\u8996)\u3002<\/p>\n<p>California state tax\u306e\u5929\u5f15\u304d\u984d\u3082\u8a08\u7b97\u65b9\u6cd5\u306f\u5927\u4f53\u540c\u3058\u3067\u3001<a href=\"http:\/\/www.edd.ca.gov\/pdf_pub_ctr\/09methb.pdf\">California Withholding Schedules<\/a>\u3068\u3044\u3046instruction\u306b\u6cbf\u3063\u3066\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<pre class=\"photoinfo\">\r\n  State \u5929\u5f15\u304d\u984d\r\n  = $2071.76 + $47055\u3092\u8d85\u3048\u308b\u63a7\u9664\u5f8c\u984d\u9762\u7d66\u4e0e\u306e9.3%\r\n  = 2071.76 + (100000 - 198 - 47055) * 0.093\r\n  = $6977.23\r\n<\/pre>\n<p>Penalty\u304c\u767a\u751f\u3059\u308b\u306e\u306f\u5b9f\u969b\u306e\u7d0d\u7a0e\u984d\u304c6977.23 &divide; 0.9 = $7752.47\u4ee5\u4e0a\u306b\u306a\u3063\u305f\u5834\u5408\u3002<\/p>\n<p>\u306a\u304a\u3001Publication 15\u306a\u3069\u306e\u8a08\u7b97\u8868\u3067\u306f\u3001\u6bce\u56de\u306e\u7d66\u4e0e\u304b\u3089\u306e\u5929\u5f15\u304d\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u3001\u7d66\u4e0e\u306e\u652f\u6255\u5f62\u614b(\u305f\u3068\u3048\u3070\u6bce\u67082\u56de)\u3054\u3068\u306e\u8868\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3069\u308c\u3067\u8a08\u7b97\u3057\u3066\u3082\u307b\u307c\u540c\u3058\u5024\u306b\u306a\u308b\u3088\u3046\u306a\u306e\u3067\u3001\u3053\u3053\u3067\u306f\u5e74\u4e00\u62ec\u6255\u3044\u306e\u8868\u3092\u4f7f\u3063\u3066\u4e00\u5e74\u5206\u306e\u7dcf\u984d\u3092\u8a08\u7b97\u3057\u305f\u3002\u307e\u305f\u3001\u5dde\u7a0e\u90e8\u5206\u306e\u8a08\u7b97\u5f0f\u306f\u5b9f\u306f\u5b9f\u969b\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u5f0f\u3068\u307b\u307c\u540c\u3058\u3002\u9055\u3046\u306e\u306f\u4eba\u7684\u63a7\u9664\u5206\u304c2\u500d\u306b\u306a\u3063\u3066\u3044\u308b(\u666e\u901a\u306e\u5358\u8eab\u8005\u3060\u3068\u534a\u5206\u306e$99\u306b\u306a\u308b)\u3068\u3053\u308d\u304f\u3089\u3044\u3002\u306a\u305c\u5929\u5f15\u304d\u306e\u8a08\u7b97\u3067\u591a\u3081\u306b\u63a7\u9664\u3057\u3066\u308b\u306e\u304b\u306f\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u3002<\/p>\n<p>\u6b21\u306b\u3001\u5b9f\u969b\u306bpenalty\u304c\u751f\u3058\u308b\u5834\u5408\u306e\u6240\u5f97\u984d\u3092\u8a08\u7b97\u3059\u308b\u3002\u307e\u305a\u3001Federal\u306e\u65b9\u306f<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/i1040gi.pdf\">Form 1040 instruction<\/a>\u306etax table\u304b\u3089\u3001\u78ba\u5b9a\u7a0e\u984d\u304c$21224.44\u3092\u8d85\u3048\u308b\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u3092\u9006\u5f15\u304d\u3059\u308b\u3002\u7d50\u679c\u306f$97300\u3002<\/p>\n<pre class=\"photoinfo\">\r\n  Federal\u8ab2\u7a0e\u5bfe\u8c61\u984d\r\n  = AGI - \u9805\u76ee\u5225\u63a7\u9664(\u5dde\u7a0e\u5929\u5f15\u304d\u5206) - \u4eba\u7684\u63a7\u9664\r\n  = \u7d66\u4e0e + \u8ffd\u52a0\u6240\u5f97 - \u9805\u76ee\u5225\u63a7\u9664(\u5dde\u7a0e\u5929\u5f15\u304d\u5206) - \u4eba\u7684\u63a7\u9664\r\n<\/pre>\n<p>\u306a\u306e\u3067\u3001penalty\u3092\u751f\u3058\u3055\u305b\u308b\u8ffd\u52a0\u6240\u5f97\u984d\u306f<\/p>\n<pre class=\"photoinfo\">\r\n  \u8ab2\u7a0e\u5bfe\u8c61\u984d - \u7d66\u4e0e + \u9805\u76ee\u5225\u63a7\u9664(\u5dde\u7a0e\u5929\u5f15\u304d\u5206) + \u4eba\u7684\u63a7\u9664\r\n  = 97300 - 100000 + 6977.23 + 3500\r\n  = $7777.23\r\n<\/pre>\n<p>(\u306a\u304a\u3001\u3053\u3053\u3067\u306fqualified dividends\u3084longterm capital gain\u306b\u3088\u308b\u512a\u9047\u7a0e\u7387\u306f\u8003\u3048\u3066\u3044\u306a\u3044)<\/p>\n<p>\u6b21\u306bstate tax\u306b\u3064\u3044\u3066\u3002Penalty\u304c\u767a\u751f\u3059\u308b\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u306f\u3001<\/p>\n<pre class=\"photoinfo\">\r\n  \u7a0e\u984d(7752.47)\r\n  = $2071.76 + $47055\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e9.3%\r\n    - \u4eba\u7684\u63a7\u9664(credit)\r\n  = 2071.76 + (\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97 - 47055) * 0.093 - 99\r\n<\/pre>\n<p>\u3068\u3044\u3046\u95a2\u4fc2\u304b\u3089\u3001$109202.42\u3002\u3055\u3089\u306b\u3001<\/p>\n<pre class=\"photoinfo\">\r\n  \u8ab2\u7a0e\u5bfe\u8c61\u984d = AGI - \u6a19\u6e96\u63a7\u9664\r\n    = \u7d66\u4e0e + \u8ffd\u52a0\u6240\u5f97 + \u6a19\u6e96\u63a7\u9664\r\n    = 100000 + \u8ffd\u52a0\u6240\u5f97 - 3692\r\n    = 96308 + \u8ffd\u52a0\u6240\u5f97\r\n<\/pre>\n<p>\u306a\u306e\u3067\u3001109200.27 &#8211; 96308 = $12894.42\u306e\u8ffd\u52a0\u6240\u5f97\u304c\u3042\u308b\u3068penalty\u304c\u767a\u751f\u3059\u308b\u3002<\/p>\n<p>\u4eee\u306b\u8cc7\u7523\u306e3%\u304c\u8ffd\u52a0\u6240\u5f97\u306b\u306a\u308b\u3068\u3059\u308b\u3068\u3001penalty\u304c\u751f\u3058\u308b\u306b\u306ffederal\u306e\u5834\u5408\u306725\u4e079241\u30c9\u30eb\u3001state\u306e\u5834\u5408\u306742\u4e079814\u30c9\u30eb\u4ee5\u4e0a\u306e\u8cc7\u7523\u3092\u6709\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u6761\u4ef6\u306b\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001federal\u306e\u65b9\u306f\u3001\u4e0a\u306e\u8a08\u7b97\u3067\u306f\u304b\u306a\u308a\u3044\u308d\u3093\u306a\u6761\u4ef6\u3092\u7c21\u7565\u5316\u3057\u3066\u3044\u305f\u304c\u3001qualified dividends\u7b49\u306e\u512a\u9047\u7a0e\u7387\u3084\u3001\u8ffd\u52a0\u53ce\u5165\u306e\u4e00\u90e8\u304c\u65e5\u672c\u6e90\u6cc9\u3060\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u306eForeign Tax Credit\u306e\u52b9\u679c\u306a\u3069\u3067penalty\u767a\u751f\u30e9\u30a4\u30f3\u3092\u62bc\u3057\u4e0a\u3052\u308b\u3053\u3068\u304c\u53ef\u80fd\u306a\u306e\u3067\u3001\u5b9f\u969b\u306b\u306f\u3082\u3046\u5c11\u3057\u4f59\u88d5\u304c\u3042\u308b\u3060\u308d\u3046\u3002\u305f\u3068\u3048\u3070\u3001\u4eee\u306b\u8ffd\u52a0\u53ce\u5165\u304c\u3059\u3079\u3066qualified dividends\u306b\u3088\u308b15%\u306e\u512a\u9047\u7a0e\u7387\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u3059\u308c\u3070\u3001penalty\u304c\u751f\u3058\u308b\u8ffd\u52a0\u6240\u5f97\u30e9\u30a4\u30f3\u306f$14529\u3068\u3001\u500d\u8fd1\u304f\u306b\u306a\u308b(\u3053\u306e\u4f8b\u3067\u306f\u901a\u5e38\u306e\u7a0e\u7387\u306f28%\u306e\u67a0\u306a\u306e\u3067\u3001\u305d\u308c\u3068\u306e\u6bd4\u3092\u8003\u3048\u308c\u3070\u307b\u307c\u660e\u3089\u304b\u3060\u304c)\u3002<\/p>\n<p>\u3068\u306f\u3044\u3046\u3082\u306e\u306e\u3001Bush\u512a\u9047\u7a0e\u7387\u304c\u3044\u3064\u307e\u3067\u7d9a\u304f\u304b\u308f\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308b\u3057\u3001\u5370\u7a0e\u307f\u305f\u3044\u306a\u304a\u307e\u3051\u53ce\u5165\u304c\u5165\u308b\u3053\u3068\u3082\u3042\u308b\u3057(\u7dcf\u984d1\u4e07\u30c9\u30eb\u524d\u5f8c\u3068\u3044\u3046\u6587\u8108\u3067\u306f\u96c0\u306e\u6d99\u3068\u3044\u3048\u3069\u3082\u7121\u8996\u3067\u304d\u306a\u3044)\u3001\u7d66\u6599\u304c\u4e0a\u304c\u3089\u306a\u3044\u4e00\u65b9\u3067\u8cc7\u7523\u904b\u7528\u3092\u9811\u5f35\u3063\u3066\u3044\u304f\u3068\u3001\u6c17\u304c\u3064\u3044\u305f\u3089penalty\u3092\u8ab2\u305b\u3089\u308c\u3066\u3044\u305f\u306a\u3093\u3066\u3053\u3068\u3082\u306a\u3044\u3068\u306f\u3044\u3048\u306a\u3044\u3002<a href=\"http:\/\/www.jinmei.org\/blog\/2009\/03\/15\/1367\">AMT\u306b\u3064\u3044\u3066<\/a>\u306f\u81ea\u5206\u306b\u306f\u95a2\u4fc2\u306a\u3055\u305d\u3046\u3068\u3044\u3046\u7d50\u8ad6\u3060\u3063\u305f\u304c\u3001Underpayment Penalty\u306b\u3064\u3044\u3066\u306f\u3046\u3063\u304b\u308a\u98df\u3089\u308f\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u305d\u3046\u3060\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5b9f\u306f\u4eca\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u3067\u6050\u308c\u3066\u3044\u305f\u3053\u3068\u306e\u4e00\u3064\u304c\u3001Underpayment of Estimated Tax Penalty\u3092\u8ab2\u305b\u3089\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u3053\u3068\u3060\u3063\u305f\u3002\u6bce\u56de\u306e\u7d66\u4e0e\u304b\u3089\u306ffederal, state\u3068\u3082\u306b\u6e90\u6cc9\u5fb4\u53ce\u306e\u3088\u3046\u306a\u5f62\u3067\u7a0e\u91d1\u304c\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u3053\u308c\u4ee5\u5916\u306b\u3082\u5229\u5b50\u30fb\u914d\u5f53\u30fb\u5370\u7a0e\u3068\u304b\u3044\u3063\u305f\u6240\u5f97\u304c\u3042\u308a\u3001\u3057\u304b\u3082\u65e5\u672c\u3068\u9055\u3063\u3066\u3053\u308c\u3089\u306f\u6240\u5f97\u767a\u751f\u6642\u306b\u7a0e\u91d1\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u304c\u306a\u3044\u3002\u6700\u7d42\u7684\u306a\u78ba\u5b9a\u7533\u544a\u306e\u6bb5\u968e\u3067\u3001\u5b9f\u969b\u306b\u652f\u6255\u3046\u3079\u304d\u7a0e\u91d1\u304c\u7d66\u4e0e\u304b\u3089\u306e\u5929\u5f15\u304d\u5206\u306b\u6bd4\u3079\u3066\u3042\u308b\u7a0b\u5ea6\u4ee5\u4e0a\u5927\u304d\u304f\u306a\u308b\u3068\u3001\u5dee\u984d\u306b\u52a0\u3048\u3066penalty\u3092\u6255\u308f\u306a\u3044\u3068\u3044\u3051\u306a\u304f\u306a\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u306f\u4f55\u3068\u306a\u304f\u77e5\u8b58\u3068\u3057\u3066\u6301\u3063\u3066\u3044\u305f\u306e\u3060\u304c\u3001\u7d66\u4e0e\u306b\u52a0\u3048\u3066\u5177\u4f53\u7684\u306b\u3069\u306e\u304f\u3089\u3044\u306e\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u3068penalty\u304c\u751f\u3058\u308b\u306e\u304b\u3001\u307e\u305f\u305d\u308c\u306f\u3069\u306e\u304f\u3089\u3044\u306a\u306e\u304b\u3068\u3044\u3063\u305f\u3053\u3068\u3092\u3061\u3083\u3093\u3068\u78ba\u8a8d\u3057\u306a\u3044\u307e\u307e\u5e74\u304c\u660e\u3051\u3066\u3057\u307e\u3063\u305f\u3002 \u7d50\u679c\u7684\u306b\u8a08\u7b97\u3057\u3066\u307f\u305f\u3089penalty\u306b\u304b\u304b\u308b\u72b6\u6cc1\u3067\u306f\u306a\u304b\u3063\u305f\u304c\u3001\u6765\u5e74(\u3068\u3044\u3046\u304b\u4eca\u5e74\u304b)\u306b\u5411\u3051\u3066\u3053\u306e\u6a5f\u4f1a\u306b\u5404\u7a2e\u6761\u4ef6\u3092\u6574\u7406\u3057\u3066\u304a\u3044\u305f\u65b9\u304c\u3088\u3055\u305d\u3046\u3060\u3002\u3068\u3044\u3046\u3053\u3068\u3067\u307e\u3058\u3081\u306b\u8a08\u7b97\u3057\u3066\u307f\u305f\u3002<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[19],"class_list":["post-1377","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-finance"],"_links":{"self":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/1377","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/comments?post=1377"}],"version-history":[{"count":8,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/1377\/revisions"}],"predecessor-version":[{"id":1382,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/1377\/revisions\/1382"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=1377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=1377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=1377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}