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Penalty for Underpayment
Underpayment Penalty

Principal Publications Publications
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Links Inside Publications
Publication 17 - Your Federal Income Tax (For Individuals) - Estimated Tax for 2017
Publication 17 - Your Federal Income Tax (For Individuals) - Parent's Election To Report Child's Interest and Dividends
Forms and Instructions Forms and Instructions
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heading icon Frequently Asked Questions
FAQ - IRS Procedures
FAQ - Estimated Tax
heading icon Tax Topics
Tax Topic 306
Tax Topic 653