Generally, you must make estimated tax payments for the current tax year if both of the following apply:
There are special rules for:
You may be able to annualize your income and make an estimated tax payment or an increased estimated tax payment for the quarter in which you realize the capital gain. You would have to file Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts with your tax return to show us that your uneven estimated payments match up with the income that you received unevenly over the course of the year.
Article is from IRS.gov website. If would like to speak with an IRS attorney in Dallas call my office at (469) 626 7760
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