2011 Income Tax Brackets
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2011 Income Tax Brackets
2011 income tax brackets Index A Actual knowledge Innocent spouse relief, Actual Knowledge or Reason To Know Separation of liability relief, Actual Knowledge Assistance (see Tax help) B Burden of proof, separation of liability, Burden of proof. 2011 income tax brackets C Comments on publication, Comments and suggestions. 2011 income tax brackets Community property law, relief from liability arising from, Community Property Laws Community property laws, Community Property Laws D Decedent, Form 8857 filed by or on behalf of a decedent. 2011 income tax brackets Domestic violence (separation of liability), Exception for spousal abuse or domestic violence. 2011 income tax brackets E Equitable relief Conditions for getting, Conditions for Getting Equitable Relief Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief Refunds, Refunds Under Equitable Relief Erroneous items, Erroneous Items Executors (see Decedent) F Flowcharts, Flowcharts Form 8857 Filled-in example, Filled-in Form 8857 For decedent, Form 8857 filed by or on behalf of a decedent. 2011 income tax brackets Tax Court review, Tax Court Review of Request When to file, When to file Form 8857. 2011 income tax brackets Free tax services, How To Get Tax Help H Help (see Tax help) How to request relief, How To Request Relief I Indications of unfairness Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief Injured spouse relief, Publication 971 - Additional Material Innocent spouse relief, Innocent Spouse Relief J Joint and several liability, Publication 971 - Additional Material L Limitations on Relief, Limitations on Relief M More information (see Tax help) N No joint return filed, Relief for Married Persons Who Did Not File Joint Returns P Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown. 2011 income tax brackets Publications (see Tax help) Q Questions & Answers, Publication 971 - Additional Material R Reason to know, Actual Knowledge or Reason To Know Refunds, Refunds Limit on amount of refund, Limit on Amount of Refund Proof required, Proof Required Under equitable relief, Refunds Under Equitable Relief S Separation of liability relief, Separation of Liability Relief Spousal abuse, The IRS Must Contact Your Spouse or Former Spouse, Exception for spousal abuse or domestic violence. 2011 income tax brackets Spousal notification, The IRS Must Contact Your Spouse or Former Spouse, Publication 971 - Additional Material Suggestions for publication, Comments and suggestions. 2011 income tax brackets T Tax Court review, Tax Court Review of Request Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. 2011 income tax brackets TEFRA partnership proceedings, Exception for agreements relating to TEFRA partnership proceedings. 2011 income tax brackets Transferee liability, Transferee liability not affected by innocent spouse relief provisions. 2011 income tax brackets Transfers of property to avoid tax, Transfers of Property To Avoid Tax TTY/TDD information, How To Get Tax Help U Underpaid tax, Equitable Relief Understated tax, Understated Tax United States Tax Court, Tax Court Review of Request W When to file Form 8857, When to file Form 8857. 2011 income tax brackets Prev Up Home More Online Publications
Understanding Your CP30 Notice
We charged you a penalty for not pre-paying enough of your tax either by having taxes withheld from your income, or by making timely estimated tax payments.
What you need to do
- Review the amounts being withheld from your wages, pensions and annuities, and other sources of income. If the amount withheld is not sufficient, adjust it by filing new withholding certificates (Form W-4, W-4P, W-4S, or W-4V) with your employer(s) or other payer(s).
- Make timely estimated tax payments, if necessary, to ensure that you pre-pay a sufficient amount of tax through a combination of withholding and estimated tax payments. See Who Must Pay the Underpayment Penalty in the Form 2210 instructions for the amounts required to be paid.
You may want to...
- Complete Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, if most of the tax withheld from your income was withheld early in the year. Electing to report withholding when it was actually withheld, instead of spreading it equally through the year, may reduce or eliminate the penalty.
- Complete Form 2210, Schedule AI, Annualized Income Installment Method, if you did not receive your income evenly through the year, and you received more than half of your income during the third and fourth quarters of the year. Annualizing your income may reduce or eliminate the penalty we charged.
- Request removal of the penalty if you retired in the past two years either because you were 62 or older, or because you became disabled, and you had reasonable cause for the underpayment, or for the late payment of your estimated tax. (See Waiver of Penalty in Form 2210 instructions.)
- Request removal of the penalty if the underpayment, or the late payment of your estimated tax, was due to a casualty, disaster, or other unusual circumstance that makes assessment of the penalty unfair. (See Waiver of Penalty in Form 2210 instructions.)
- Request removal of the penalty if the underpayment, or the late payment of your estimated tax, was due to specific written advice from an IRS agent given in response to a specific written request. You must provide copies of both the written request, and the written advice given in response.
Answers to Common Questions
How do I know if enough is being withheld from my income?
The IRS Withholding Calculator can help you determine if enough tax is being withheld. Publication 919, How Do I Adjust My Tax Withholding, is another good resource.
How much am I required to pre-pay in order to avoid a penalty?
You are generally required to pre-pay at least 90% of your tax either by having the tax withheld from your income, or by making timely estimated tax payments. A penalty will also not be charged if you pre-pay a "safe harbor" amount equal to 100% of the previous year's tax. However, special rules exist for certain taxpayers:
- Qualifying farmers and fishermen are required to pre-pay only 2/3 (66.67%) of their tax, or the safe harbor amount, whichever is less. You are a qualifying farmer/fisherman if at least 2/3 of your gross income in either the current or previous year is or was derived from farming or fishing. See Farmers and Fishermen in Publication 505 for more information.
- The safe harbor amount for high income taxpayers is 110% of the previous year's tax. You are a high income taxpayer if your previous year's adjusted gross income was $150,000 or more ($75,000 or more if you were married, filing a separate return).
You also will not be charged a penalty if your total tax due, after withholding, is less than $1,000, or if you had no tax liability for the previous year.
If I have to make estimated tax payments, when are they due?
Estimated tax payments are generally due on April 15, June 15, and September 15 of the tax year, and on January 15 of the next year.
For filers with a taxable year that ends in a month other than December, the payments are due on the 15th day of the 4th, 6th, and 9th month of the taxable year, and on the 15th day of the first month of the following taxable year.
Page Last Reviewed or Updated: 03-Mar-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The 2011 Income Tax Brackets
2011 income tax brackets Index A Adjusted basis Worksheet 1 to figure, Worksheet A Instructions. 2011 income tax brackets Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. 2011 income tax brackets TTY/TDD information, How To Get Tax Help W Worksheets Adjusted basis (Worksheet 1), Worksheet A Instructions. 2011 income tax brackets Prev Up Home More Online Publications