AmyC
Expert Alumni

Self employed

Yes, that is good. The IRS expects withholdings each quarter to match up with the income. A stock bonus would mean extra taxes paid. A vacation house sold would be extra taxes that quarter. The quarters are not expected to be even when extra circumstances happen but a regular job with standard wage and withholding should be fairly regular and even. The IRS expects the extra amounts paid when you have extra income. The IRS wants their money the same quarter that you receive it. This doesn't usually come into play but when penalties and problems arise, the IRS can go looking.

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