What to do with insufficient income tax withheld?
February 12, 2009 3:30 PM   Subscribe

Asking this question for a friend. His company didn't withhold nearly enough in federal taxes in 2008.

He started a new job in 2008, and when he started, filled out a W4 stating he was single and was not a dependent.
His company gave him a small sign-on bonus, and they put him in their system as having the maximum amount of dependents so that the check for the bonus would have the minimum amount of taxes taken out. But then, they never changed it to match his W4, and didn't realize it until December.
Now it's time for him to do his taxes, and he's going to owe quite a bit for federal and state. Is the company liable because they withheld significantly less than what his W4 indicated? Or can he do anything besides just eating the taxes now?
posted by ComeUndone to Work & Money (8 answers total)
 
Liable for what? He still owes the taxes whether he pays them in each paycheck or on April 15th.

Does he actually owe a penalty for underpayment?
posted by smackfu at 3:43 PM on February 12, 2009


Best answer: You are liable for your own taxes, not your company. He received the money, right? Well, where is it? Sell whatever he bought with it to get some of it back.

Or can he do anything besides just eating the taxes now?

No, he must pay. If its too big, call the IRS and they will put him on a payment plan for the year.
posted by damn dirty ape at 3:47 PM on February 12, 2009


Best answer: He has to pay, and the company won't have any repercussions from the IRS.

He should have been attending to his pay statements to be sure the amount going out was equivalent to his requested deductions, but I'm sure that's going to be a bitter pill for him to swallow.
posted by batmonkey at 4:18 PM on February 12, 2009


One year, my company forgot to withhold NYC income tax (and it was my first year working full time, so I didn't think to check). Nothing I could do but pay the bill.
posted by ThePinkSuperhero at 4:26 PM on February 12, 2009 [1 favorite]


Yeah, the taxes are due and while it's typically nice that the company does your withholding for you, the responsibility lands on you(r friend) at the end of the year to ensure that the total percentage levied against your income ends up in The Man's hands. The company isn't at fault; they're essentially providing a "convenience," and it's your responsibility to ensure they're doing so accurately.
posted by disillusioned at 4:44 PM on February 12, 2009


Best answer: Sadly, the answer is "suck it up, bub." I wish it were different. A couple of resources for you to back up what MeFites are saying:

- Underwithholding primer

- From an acct/tax board, a poster who claims his credentials as "CPA/Attorney with 16 years tax experience...8 years in public accounting, 3 years in corporate and the last five as a solo practitioner," responds to a similar question with a healthy point (emphasis mine):
"I appreciate your frustration. If your employer underwithheld, you have a greater than expected payment due with your tax returns. It sucks, but there is nothing that can be done from a tax perspective. The IRS will have to be paid. The best you can hope for is to have the withholding issue resolved for [next year].

It might help your frustration if you look at it as having had the use of the money during the year, which you did. Had withholding occurred at a greater amount, then you would have received less in your paychecks."
Look at this way: at least he won't likely be liable for penalties. The IRS can ding the taxpayer if the underwithheld amount is significant enough. In the OP's case it wouldn't be, because his friend can demonstrate it was a good faith mistake.
posted by pineapple at 4:52 PM on February 12, 2009


>it's typically nice that the company does your withholding for you

Er, it's required.

The Feds impose a withholding tax on each paycheck, and the employer is required to withhold it. Then there is an annual tax return due, and the withholding is credited against the calculated liability.
posted by megatherium at 4:55 PM on February 12, 2009


There are three things that your friend has to worry about:
1. actual taxes due (unavoidable)
2. interest on late payment of estimated taxes (since his witholding wasn't enough, he was responsible for making sure that the proper amount was paid each quarter)
3. penalties

He can probably avoid the penalty per pineapple's posting. However, he also needs to see if he is going to be charged interest (I don't know but I suspect he might) - in which case the sooner he pays, the better. Interest is calculated from the date that the quarterly payment was due which means that paying March 1st instead of April 15 will save some money.

If he does owe interest, and if he got a large bonus in the second half of the year, he might want to calculate the amount due based on actual quarterly income and expenses since the earliest quarters, (prior to the current job) with the most due, are mostly likely to have had enough withholding. (The default is usually to just assume equal amounts but it might be well worth the hassle to do the additional calculations.
posted by metahawk at 11:43 PM on February 12, 2009


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