Don’t overpay on your estimated tax payments. The sum of your salary or wages withholding and your estimated tax payment are suppose to add up to 90% of your tax liability for the present year – or the sum can be 100% of your tax liability for the past year – whatever is less. If for some reason you know your tax liability will be more in the current year than the last year, you only need to pay whatever your tax liability was in the previous year.
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