January 15 Estimated Tax: Recalculating Safe Harbor After Filing

Steve Perry

Published on: 21/10/2026

Your filed 2025 return sets the safe harbor for 2026 estimates. Steve Perry, EA explains how to recalculate the January 15, 2027 payment before penalties build.

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Filed on Extension? Your Form 2210 Safe Harbor May Still Protect You

Steve Perry

Published on: 08/10/2026

Filing late didn't make your Form 2210 penalty worse. The safe harbors still apply, but the reductions only work if you claim them. Here's what to check before October 15.

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Extension to File Is Not an Extension to Pay: Interest and Penalties Since April

Steve Perry

Published on: 30/09/2026

An extension delayed your filing, not your payment. See how interest and failure to pay penalties have accrued since April 16 and what to do before the October 15 deadline arrives.

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Guaranteed Payments, Distributions, and Draws: Avoiding Common Partnership Errors

Steve Perry

Published on: 19/08/2026

Guaranteed payments, distributions, and draws follow different tax rules. Misclassifying them can trigger self-employment tax, taxable gain, or underpayment penalties partners do not expect.

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