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Payments & penalties
Withholding, estimates, the extension payment and the underpayment penalty.
Preparer Priya Raman · due 2026-03-27
Reviewer Daniel Ortiz · due 2026-04-08
Partner Helen Strand
Payments: withholding 25,400, estimates 13,000, the extension payment 36,000 (04/14/2026, based on the v2 estimate) and excess social security 3,342 — total 77,742.
Federal balance 4,220 plus underpayment penalty 164. California: withholding 13,130, estimates 14,000, total 27,130, overpaid 8,256.
Agreed to the agencies' own records
IRS account transcript
as of 2026-03-12
| 2025-04-15 | 670 | Estimated tax payment | 3,000 |
| 2025-06-16 | 670 | Estimated tax payment | 3,000 |
| 2025-09-15 | 670 | Estimated tax payment | 3,000 |
| 2026-01-15 | 670 | Estimated tax payment | 3,000 |
California FTB account (as of 2026-03-12)
| 2025-04-15 | applied to 2025 | 3,500 |
| 2025-06-16 | applied to 2025 | 3,500 |
| 2026-01-15 | applied to 2025 | 3,500 |
| 2025-09-15 | held as 2024 Web Pay payment designated tax year 2024; held as a 2024 credit | 3,500 |
Underpayment penalty
Checks that don't trust the engine (4)
W2-WITHHOLDING · Payments & penalties
Federal withholding agrees to W-2 box 2
Agrees
Box 2 total 25,400.
Engine 25,400 · recomputed 25,400
How: Sum of box 2 on distinct W-2s.
FED-ESTIMATES · Payments & penalties
Federal estimates agree to the IRS transcript
Fails
IRS shows 2025-04-15 3,000, 2025-06-16 3,000, 2025-09-15 3,000, 2026-01-15 3,000 = 12,000. The engine used the client's memory for Q4 ('4,000 I think', qa-41) because no confirmation was uploaded.
Engine 13,000 · recomputed 12,000
How: IRS account transcript as of 2026-03-12 (code 670); EFTPS confirmations D67 (3 payments).
F1040.26
13,000 → 12,000 — Agree to IRS transcript (Q4 was 3,000 on 2026-01-15).
Payments: fed −1,000 · CA 0
Payments: fed −1,000 · CA 0
Explain / dismiss instead
EXTENSION-PAYMENT · Payments & penalties
Extension payment agrees to the IRS transcript
Agrees
36,000 on 2026-04-14 = Schedule 3 line 10.
Engine 36,000 · recomputed 36,000
How: Transcript as of 2026-08-03: code 670 'Payment with extension (Form 4868)'.
CA-ESTIMATES · Payments & penalties
California estimates agree to the FTB account
judgmentFails
FTB applied 10,500 to 2025. The 3,500 paid 2025-09-15 was designated tax year 2024 (D68, and the FTB holds it as a 2024 credit); the engine counted every payment by date. Ask the FTB to transfer the credit - or claim it on 2024 - but it is not a 2025 payment today.
Engine 14,000 · recomputed 10,500
How: FTB account as of 2026-03-12: payments applied to tax year 2025; Web Pay confirmations D68 show the tax year chosen on each payment.
F540NR.72
14,000 → 10,500 — Agree to FTB account (09/15 payment designated 2024).
Payments: fed 0 · CA −3,500
Payments: fed 0 · CA −3,500
Explain / dismiss instead
Documents (3)
| D67 | EFTPS payment confirmations (2025 estimated tax)
received 2026-02-09 · client · extracted |
landed on the return | F1040.26, F2210.19 | |
| D68 | California FTB Web Pay confirmations
received 2026-02-09 · client · extracted |
landed on the return | F540NR.72, SchA.5a | |
| D69 | IRS account transcript, tax period Dec 2025 (pulled by firm)
received 2026-03-12 · firm · not_extracted |
reference only Agency transcript; reproduced as structured data in tax_agency_records.irs_account_transcript_2025. |
Every line in this area (18)
Show all 18 lines
| F1040.25a | Federal income tax withheld (Forms W-2) | 25,400 | |
| F1040.25d | Total withholding | 25,400 | |
| F1040.26 | 2025 estimated tax payments | 13,000 | |
| Sch3.10 | Amount paid with extension request | 36,000 | |
| Sch3.15 | Total other payments and refundable credits | 39,342 | |
| F1040.31 | Amount from Schedule 3, line 15 | 39,342 | |
| F1040.33 | Total payments | 77,742 | |
| F1040.37 | Amount you owe | 4,220 | |
| F2210.8 | Required annual payment (lesser of 90% of 2025 tax or 110% of 2024 tax) | 41,313 | |
| F2210.19 | Penalty (regular method) | 164 | |
| F2210.AI | Penalty (annualized income installment method, Schedule AI) | 164 | |
| F1040.38 | Estimated tax penalty | 164 | |
| F540NR.71 | California income tax withheld | 13,130 | |
| F540NR.72 | 2025 California estimated tax payments | 14,000 | |
| F540NR.73 | Extension payment (FTB 3519) | 0 | |
| F540NR.78 | Total payments | 27,130 | |
| F540NR.97 | Overpaid tax | 8,256 | |
| FTB5805.penalty | Underpayment of estimated tax penalty (regular method) | 0 |
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