Avoiding the IRS Underpayment Penalty: How to Stay Compliant Year-Round

No More Tax Surprises: How to Track & Pay Quarterly Taxes Right

Avoiding the IRS Underpayment Penalty: How to Stay Compliant Year-Round

The IRS expects all taxpayers to follow a “pay-as-you-go” model. If you owe more than $1,000 at tax time and haven’t made sufficient estimated payments throughout the year, you could face an underpayment penalty. This article explains how to avoid that penalty—using tools like Zoho Expense for accurate recordkeeping and IRS Form 2210 for compliance.

Why the Underpayment Penalty Happens

If you receive income without tax withholding—like self-employment, rental, or investment income—you must pay estimated taxes quarterly. If you fall short, the IRS charges a penalty (like interest) based on how much you underpaid each quarter.

Safe Harbor Rules to Avoid the Penalty

The IRS offers two “safe harbor” thresholds. You won’t owe a penalty if you:

  • Pay 90% of your current year’s tax liability
  • Or pay 100% of last year’s tax (110% if AGI is over $150,000)

Track Your Expenses with Zoho Expense

To make accurate estimated payments, you need a clear view of your income and deductions:

  • Log business expenses like mileage, supplies, subscriptions
  • Digitally store receipts and categorize transactions by type
  • Separate personal and business use (e.g., phone, vehicle)
  • Run monthly reports to forecast taxes and adjust quarterly payments

All of this is easy with Zoho Expense, which keeps you audit-ready and IRS-compliant year-round.

Quarterly Estimated Tax Deadlines

  • Q1: April 15
  • Q2: June 15
  • Q3: September 15
  • Q4: January 15 (of the following year)

Filing IRS Form 2210

Use Form 2210 to calculate your underpayment penalty, request a waiver due to hardship, or show that your payments were made evenly. Zoho Books + Zoho Expense can generate the reports you need to support this form.

💡 2025 Update: Under the One Big Beautiful Bill, the IRS is enforcing stricter quarterly payment verification. Use Zoho Expense to log income/expenses in real time so your estimated payments stay accurate and penalty-free.

Tips to Stay Audit-Proof

  • Track all receipts and mileage in Zoho Expense
  • Run quarterly tax estimates using Zoho Books
  • Keep digital copies of IRS Form 2210 and payment confirmations
  • Adjust withholding or estimated payments mid-year if income increases

Need Help?

Have questions about your penalty risk or want a review of your Zoho Expense setup? Email us here.

Updated with 2025 tax rules. Provided by Gbooks Solutions.


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