Yes, he submits a new w-4 to his employer to increase withholding.
An underpayment penalty is due if:
- 1. You owe at least $1,000 in tax for the current tax year,
and
- 2. your withholding and credits is less than 90% of the tax to be shown on your current year’s tax return and 100% of the tax shown on your prior year’s tax return.
Q. Could he claim the tuition (scholarship) $7,700 as employee expenses?
A. No. 1. because he didn't pay it. 2. Employee expenses are no longer deductible. 3. Even under the old (pre 2018), education as an employee expense was very restricted
