Final regulations - Reduced estimates for individuals with small business income (for 2009 only) 

February 25: The Treasury Department and IRS today released for publication in the Federal Register final regulations (T.D. 9613) relating to reduced estimated income tax payments of qualified individual taxpayers with income from a small business for tax years beginning in 2009 only—i.e., not for any tax year beginning either before or after 2009.

Today’s regulations [PDF 90 KB] adopt regulations that were proposed in 2010 “without change.” See TaxNewsFlash-United States 2010-91.




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