With only two months to go before year's end, now's
the perfect time to check your withholding to make
sure you've had enough taxes taken out, especially
if your job situation changed, or you had profits
from the sale of investments. If it turns out you
may owe more than $1,000 to the Internal Revenue
Service, and you haven't been making regular
estimated tax payments, there are some little known
safe-harbor provisions that allow you to avoid
underpayment interest and penalty. Among them: Step
up your paycheck withholding for the rest of the
year (but remember to readjust it for 2004). Use
this IRS calculator to figure your withholding:

http://www.irs.gov/individuals/article/0,,id=96196,00.html.

Read up on the safe-harbor provisions under
Underpayment Penalty:

http://www.irs.gov/formspubs/page/0,,id%3D103931,00.html