Case Study: Estimating and Planning for Bonus Taxes

The Challenge: Avoiding Surprise Tax Bills on BigLaw Bonuses

A client had been frustrated in the past by unexpected tax bills stemming from their annual BigLaw bonus. Despite earning a substantial salary, the inconsistency in bonus withholding often led to an April tax bill they hadn’t fully anticipated. The client wanted a way to better estimate their tax liability and avoid a surprise balance due when filing their return.

How We Helped: Proactive Tax Analysis and Planning

To eliminate the guesswork, we took the following steps:

  • Requested the Client’s Final Pay Stub – We started by having the client provide their year-end pay stub, which included year-to-date earnings, tax withholdings, and deductions.

  • Ran a Tax Projection – Using the pay stub and other relevant financial data, we projected the client’s total taxable income, applicable deductions, and estimated tax liability. This included accounting for:

    • Base salary

    • Bonus income

    • Pre-tax retirement contributions (401k, HSA)

    • State and federal tax withholdings

  • Estimated the Tax Due on the Bonus – Many firms withhold a flat percentage on bonuses (e.g., 22% for federal taxes), which can be insufficient for high earners who fall into a higher federal tax bracket. We calculated a rough tax liability on the bonus and determined how much additional withholding or estimated tax payments may be needed.

  • Coordinated with the Client’s Tax Professional – Although we can run tax projections and estimates, we do not give tax advice. Therefore, we provided a detailed summary of our analysis for the client and the client’s tax advisor, allowing the client to discuss precise withholding adjustments or estimated payments with them.

  • Developed a Plan to Cover the Liability – To avoid penalties for underpayment while maximizing liquidity, the tax advisor advised the client on two options, and we helped the client implement their choice (Adjusting the withholding on the bonus):

    • Adjusting the tax withholding amount on the bonus by responding to an email sent by the firm asking if they’d like to make any adjustments

    • Making an estimated tax payment before the IRS deadline to avoid interest and penalties while keeping funds in an interest-bearing account as long as possible

The Outcome: No More Tax Surprises

With this proactive approach, the client:

  • Had a clear understanding of their expected tax liability before the filing deadline

  • Adjusted their withholdings to avoid unexpected April tax bills

  • Avoided IRS underpayment penalties by ensuring they met safe harbor tax rules

By integrating tax planning into the client’s broader financial strategy, we helped them take control of their tax situation rather than reacting to an unpleasant surprise.

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