You should consider the items in this section when figuring any underpayment penalty for 2000. Figuring the penalty is discussed in chapter 4.

Excess social security or railroad retirement tax withholding. You can claim a credit for excess social security or tier 1 railroad retirement tax withholding for 2000 only if your wages from two or more employers were more than $76,200. See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3.

Penalty rate. The penalty for underpayment of 2000 estimated tax is figured at an annual rate of 9% for the number of days the underpayment remained unpaid from April 16, 2000, through April 15, 2001.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843- 5678) if you recognize a child.

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