아래 조건에 한해서는 벌금이 면제됩니다. 그리고 2020년도 w4는 꼭 업데이트하세요.
i1040gi – Line 24
Exception. You won’t owe the penalty if your 2018 tax return was for a tax year of 12 full months and either of the following applies.
1. You had no tax shown on your 2018 return and you were a U.S. citizen or resident for all of 2018.
2. The total of line 17 and Schedule 3, lines 8 and 11, on your 2019 return is at least 100% of the tax shown on your 2018 return (110% of that amount if you aren’t a farmer or fisherman, and your adjusted gross income (AGI) shown on your 2018 return was more than $150,000 (more than $75,000 if married filing separately for 2019)). Your estimated tax payments for 2019 must have been made on time and for the required amount