If you can show 90 percent of the income came in the fourth quarter, your penalty will be diminished, goes away or will only be for the fourth quarter.

The third alternative is to take a chance -- estimate what your income will be, and pay that.

I've always lived above my income. When I was earning $100 a week, I spent $200... always borrowing against my future earnings. That's why I'm not the only one who wants me to be a success.

There are two things you don't want to get -- a letter from the IRS and a letter from the draft board. They're not calling up to say hello,

You do have the opportunity to catch up, so you can try to truncate the penalty,

If you haven't tracked it, it's easier to take the 10 cents a mile.