- On page 5, under Part III¡ªShort Method, the year in the first bullet should be 2019. The first bullet should read as follows.
- ¡°You made no estimated tax payments for 2019 (it does not matter whether you had income tax withholding).¡±
If you viewed or downloaded the instructions before December 22, 2020, please note the following corrections that have been made.
- On page 4, under the ¡®THEN¡¯ column in the first chart, the first paragraph now reads as follows.
- ¡°Line 13, Schedule 4 (Form 1040), lines 57, 59 (additional tax on distributions only), 60a, * 60b, and any write-ins on line 62 with the exception of:¡±
- ¡°Line 13, Schedule 4 (Form 1040), lines 57, 59 (additional tax on distributions only), 60a, * 60b, and any write-ins on line 62 with the exception of:¡±
- On page 7, under Table 4-1. Calendar To Determine the Number of Days a Payment Is Late, the numbers in Jan. 2020, Feb. 2020, Mar. 2020, and Apr. 2020 columns have been renumbered to correct for previously duplicated numbers.