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  2. This 'rule of thumb' shows who needs to make a third-quarter ...

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    The safe harbor rules say you can avoid IRS penalties by paying at least 90% of your 2024 tax liability or 100% of 2023 taxes, whichever is smaller. You must meet these thresholds throughout the year.

  3. How Do I Pay My Estimated Taxes? - AOL

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    That is, if you owed $9,000 last year and have paid in $9,000 in estimated taxes for this year, you have met the safe harbor provision and won’t be subject to underpayment penalties, even if you ...

  4. This IRS Change Could Cost You: What You Should Know - AOL

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    The way to avoid the underpayment penalty is to stay within the “safe harborrules outlined above by the IRS. ... 100% of your prior year’s taxes or 90% of what you will ultimately owe in ...

  5. Internal Revenue Code section 409A - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Section 409A of the United States Internal Revenue Code regulates nonqualified deferred compensation paid by a "service recipient" to a "service provider" by generally imposing a 20% excise tax when certain design or operational rules contained in the section are violated. Service recipients are generally employers, but those who hire ...

  6. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Finally, in Revenue Procedure 2008-16 the IRS has clearly defined what is acceptable. This revenue procedure creates a safe harbor for taxpayers wishing to use Section 1031 with properties that follow a simple set of rules: For a minimum of two years prior to, and after the exchange:

  7. Tax Equity and Fiscal Responsibility Act of 1982 - Wikipedia

    en.wikipedia.org/wiki/Tax_Equity_and_Fiscal...

    It is also called a TEFRA waiver because it was passed as a provision of the Tax Equity and Fiscal Responsibility Act of 1982. The Office of Tax Analysis of the United States Department of the Treasury summarized the tax changes as follows: [3] repealed scheduled increases in accelerated depreciation deductions; tightened safe harbor leasing rules

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  9. Safe harbor (law) - Wikipedia

    en.wikipedia.org/wiki/Safe_harbor_(law)

    Safe harbor provisions appear in a number of laws and in many contracts. An example of safe harbor in a real estate transaction is the performance of a Phase I Environmental Site Assessment by a property purchaser: creating a "safe harbor" protecting the new owner if, in the future, contamination caused by a prior owner is found. Another common ...

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