Re Dec 11th. Top 10 Roth Questions: Question #9.For clarification, I understand that the rule is that if tax withheld is the smaller of 90% of '98 tax due or 100% of '97 tax paid, then no penalty accrues. For most wage earners, the '97 criterion could govern. If you take advantage of the 4 year payoff, for subsequent years of course you would have to make estd tax payments quarterly. Am I correct?
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