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Level 2
posted Dec 3, 2022 2:35:40 AM

Amending W4 for extra withholding late in the year

Taxes are withheld throughout the year by my employer. However, I realize that I may not have had enough withheld for my state (and maybe for Federal) and I may have an underpayment penalty.  Can I amend my W4 for State and Federal now to have an extra amount withheld for my last few paychecks in 2022 so I hopefully can avoid a penalty?  Thank you.

 

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1 Best answer
Level 15
Dec 3, 2022 7:28:38 AM


@dbdd3 wrote:

Can I amend my W4 for State and Federal now to have an extra amount withheld for my last few paychecks in 2022 so I hopefully can avoid a penalty? 


Yes (at least with respect to your federal income tax liability).

 

Even though additional tax is withheld at year end, the tax is deemed to be spread evenly throughout the tax year with an equal amount paid on each installment due date.

 

See https://www.thetaxadviser.com/issues/2018/mar/minimizing-estimated-tax-payments.html

 

 

2 Replies
Level 15
Dec 3, 2022 7:28:38 AM


@dbdd3 wrote:

Can I amend my W4 for State and Federal now to have an extra amount withheld for my last few paychecks in 2022 so I hopefully can avoid a penalty? 


Yes (at least with respect to your federal income tax liability).

 

Even though additional tax is withheld at year end, the tax is deemed to be spread evenly throughout the tax year with an equal amount paid on each installment due date.

 

See https://www.thetaxadviser.com/issues/2018/mar/minimizing-estimated-tax-payments.html

 

 

Level 15
Dec 3, 2022 1:38:51 PM

To avoid or reduce potential penalty, make an "Estimated Tax" payment at IRS.gov.