stay overnight TartuImportant Changes for 2000 You should consider the items in this section when figuring anyunderpayment penalty for 2000. Figuring the penalty is discussed inchapter 4. Excess social security or railroad retirement taxwithholding.You can claim a credit for excess social security or tier 1railroad retirement tax withholding for 2000 only if your wages fromtwo or more employers were more than $76,200. See Excess SocialSecurity or Railroad Retirement Tax Withholding in chapter 3. Penalty rate.The penalty for underpayment of 2000 estimated tax is figured at anannual rate of 9% for the number of days the underpayment remainedunpaid from April 16, 2000, through April 15, 2001. Photographs of missing children.The Internal Revenue Service is a proud partner with the NationalCenter for Missing and Exploited Children. Photographs of missingchildren selected by the Center may appear in this publication onpages that would otherwise be blank. You can help bring these childrenhome by looking at the photographs and calling1-800-THE-LOST (1-800-843-5678) if you recognize a child.