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Seems coincidental to the reform in 2018. We were fine until then....

I think penalty was $40

Yeah, that's when they really fucked up by changing the withholding tables. "Everyone is getting a tax break so we are going to take less out of everyone's paycheck!" That's great if everyone DID get a tax break and it was all proportionate, but that just wasn't true.
 
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I worked for years in agriculture where my employer never did withholding ..you just had to be proactive and make quarterly payments to the IRS. For people paid a wage and get a check and are married ..my wife left her withholding at single with 0 dependents and we were fine at the end of the year.
 
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your-taxes.jpg
 
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