{
 "title": "Q4 estimate vs December withholding, 2026",
 "unit": "USD",
 "notes": "Form 2210 regular method, §6654; prior-year tax as stated; all estimates paid on the due date.",
 "engine": {
  "federal": "2.0.0",
  "state": "1.12.0"
 },
 "columns": [
  "case",
  "strategy",
  "description",
  "tax_2026",
  "required_annual_payment",
  "paid_or_withheld",
  "penalty"
 ],
 "rows": [
  {
   "case": "A",
   "strategy": "nothing",
   "description": "Pay nothing more until April 15",
   "tax_2026": 17675.6,
   "required_annual_payment": 6000,
   "paid_or_withheld": 4000,
   "penalty": 91.84
  },
  {
   "case": "A",
   "strategy": "q4_estimate",
   "description": "Q4 estimate of $2,000 by January 15, 2027",
   "tax_2026": 17675.6,
   "required_annual_payment": 6000,
   "paid_or_withheld": 6000,
   "penalty": 57.32
  },
  {
   "case": "A",
   "strategy": "dec_withholding",
   "description": "$2,000 withheld from a December IRA distribution",
   "tax_2026": 17675.6,
   "required_annual_payment": 6000,
   "paid_or_withheld": 6000,
   "penalty": 0
  },
  {
   "case": "B",
   "strategy": "nothing",
   "description": "Pay nothing more until April 15",
   "tax_2026": 29838,
   "required_annual_payment": 9000,
   "paid_or_withheld": 6000,
   "penalty": 137.75
  },
  {
   "case": "B",
   "strategy": "q4_estimate",
   "description": "Q4 estimate of $3,000 by January 15, 2027",
   "tax_2026": 29838,
   "required_annual_payment": 9000,
   "paid_or_withheld": 9000,
   "penalty": 85.97
  },
  {
   "case": "B",
   "strategy": "dec_withholding",
   "description": "$3,000 withheld from a December IRA distribution",
   "tax_2026": 29838,
   "required_annual_payment": 9000,
   "paid_or_withheld": 9000,
   "penalty": 0
  }
 ]
}