ESTIMATED TAX

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оценка суммы налога:1) оценка налоговой суммы для данного финансового года за вычетом налоговых льгот;2) оценка суммы поквартальной выплаты налогов, которые не могут удерживаться у источника; для борьбы с занижением уплаты налогов такая оценка не может быть ниже 90% суммы налогов в прошлом году.

Periodic advance payment of taxes which are based upon the amount of income that is earned and the amount of estimated tax liability that will be incurred as a result. Estimated taxes are assessed on income that is not subject to any type of withholding, which includes self-employment income, dividend income, rental income, interest income and capital gains.

Estimated taxes are usually paid on a quarterly basis. If the estimated taxes that are paid do not equal at least 90% of the taxpayer's actual tax liability (or 100% or 110% of the taxpayer's prior-year liability, depending on the level of adjusted gross income), then interest and penalties are assessed against the delinquent amount.