JACK LAMAR WAS UNEMPLOYED DURING MOST OF 2017. IN NOVEMBER HE FOUND A JOB, SO ALL FEDERAL INCOME TAX WITHHOLDING FOR THE YEAR CAME IN NOVEMBER AND DECEMBER.HOW WILL

THE IRS TREAT JACK WITHHOLDING WHEN COMPUTING A PENALTY FOR UNDERPAYMENT OF

ESTIMATED TAX.

BEING WITHHELD EVENLY THROUGHOUT THE YEAR

AS BEING WITHHELD IN NOVEMBER AND DECEMBER ONLY

AS IT WAS PAID ON DECEMBER 31

WITHHOLDING DOES NOT FIGURE INTO THE COMPUTATION OF PENALTY