Do I have to file estimated taxes for my ISO stock sale?

September 21, 2011

Date:   Mon, 5 Jan 2009
From:   Peter

Dear Sir:

Do I have to file 1040-ES and 540-ES for my 2008 disqualified disposition of ISO stock? Will there be any penalty for not doing so?

Peter

Answer

Date:   9 Jan 2009

Hello Peter,

Maybe.

There will be no penalty if you paid through withholding 100% of the tax on your 2007 income tax returns, or 110% if your 2007 adjusted gross income was more than $150,000.

See IRS Form 2210 and instructions at the IRS web site, http://www.irs.gov.

(By the way, the 2009 California estimated tax rules will be much more complex. You might want to study them at that web site if you expect to have to make estimated tax payments in addition to withholding. http://www.ftb.ca.gov)

Good luck!

Mike Gray

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