Notice 2019-11: Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual

Internal Revenue Service (IRS) sent this bulletin at 01/16/2019 03:47 PM EST

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January 16, 2019

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Issue Number: Notice 2019-11

Inside This Issue

Notice 2019-11 provides a waiver of the addition to tax under section 6654 of the Internal Revenue Code (Code) for the underpayment of estimated income tax for certain individuals who would otherwise be required to make tax year 2018 estimated income tax payments on or before January 15, 2019. This waiver is limited to individuals whose total withholding and estimated tax payments equal or exceed eighty-five percent of the tax shown on the return for the 2018 taxable year.

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