N-2019-25: Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual

Bookmark and Share

IRS.gov Banner
IRS GuideWire March 22, 2019

News Essentials

What's Hot

News Releases

IRS - The Basics

IRS Guidance

Media Contacts

Facts & Figures

Around The Nation

e-News Subscriptions

IRS Resources

Compliance & Enforcement

Contact My Local Office

Filing Options

Forms & Instructions

Frequently Asked Questions


Taxpayer Advocate

Where to File

Issue Number:    N-2019-25

Inside This Issue

Notice 2019-25 notice modifies and supersedes the guidance in Notice 2019-11, which announced the waiver of the addition to tax for underpayment of estimated income tax for certain individuals for tax year 2018.  This notice increases the availability of the waiver of the addition to tax by expanding the waiver to individuals whose total withholding and estimated tax payments equal or exceed eighty percent of the tax shown on the return for the 2018 taxable year.  The notice updates procedures for requesting the waiver of the addition to tax.  Additionally, the notice provides procedures for taxpayers who paid additions to tax for underpayment of estimated tax but who qualify for relief under this notice to request a refund of the addition to tax.

Notice 2019-25 in IRB: 2019-15, dated 04/08/2019.

Back to Top

Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.

This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.