There's no penalty if you underpay for the first time this year. If you are transitioning to freelancing from a regular job, you should have easily paid the required 90% of your liability in withholding from your paychecks. The second year, as long as you pay the amount on your vouchers (your accountant or tax software will create these for you, or you can use a worksheet to make them), you will not owe interest or penalty. As a practical matter, I earmark 20% of my gross for taxes, and that seems to work out well. My husband is a salaried employee and pays through withholdings, so a person with only freelance income should use a higher percentage making sure to cover income tax as well as the full 14% self-employment tax.
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There's no penalty if you
Submitted by Catherine Shaffer on March 25, 2008 - 07:15.
There's no penalty if you underpay for the first time this year. If you are transitioning to freelancing from a regular job, you should have easily paid the required 90% of your liability in withholding from your paychecks. The second year, as long as you pay the amount on your vouchers (your accountant or tax software will create these for you, or you can use a worksheet to make them), you will not owe interest or penalty. As a practical matter, I earmark 20% of my gross for taxes, and that seems to work out well. My husband is a salaried employee and pays through withholdings, so a person with only freelance income should use a higher percentage making sure to cover income tax as well as the full 14% self-employment tax.
Catherine Shaffer
Wise Bread Contributor