Federal Withholding Taxes versus Estimated Tax Payments 1. Summarize the difference between federal income tax withheld and federal estimated tax payments. 2. Summarize the general rule for federal estimated tax payments. You may use the following sources to research the answers: (1) learning objectives 9.1 and 9.2 of your text book, or IRS Publication 505 Tax Withholding and Estimated Tax for use in 2017 at https://www.irs.gov/pub