2.02.3 Farming Income and Expense (1)

Question, 問題
Dan, a calendar-year taxpayer, has the following amounts of gross income for 2018:
- Wages -- $10,000
- Interest -- $2,000
- Farm income -- $200,000
Dan has tax, including self-employment tax, of $20,000, and withholding of $1,000. To avoid any filing or estimated tax penalties, Dan must

A. File an estimated tax payment by January 15, 2019, and pay 60% of the tax due.

B. File his tax return and pay all tax due by March 1, 2019.

C. File an estimated tax payment by March 1, 2019, and pay 66 2/3% of the tax due.

D. File his tax return and pay all tax due by April 15, 2019.

The correct answer is 正解は、[B. File his tax return and pay all tax due by March 1, 2019.]
GIの2/3(66.66%)以上が農業所得である農業従事者は以下の納税方法を選択可能
① 1月15日に当年度見込みの2/3(66.66%)か前年度の100%予定納税し、4月15日にForm 1040申告納税
② 予定納税せず、3月1日にForm 1040申告納税