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Estimated taxes | Internal Revenue Service
Individuals, including sole proprietors, partners, and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of
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Form 4466 (Rev. October 2018)
S corporations that have made protective estimated tax payments in their first tax year should check the Other box. Corporations that file Forms 1120-FSC
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26 CFR 1.1502-5 - Estimated tax. - Law.Cornell.Edu
If a group files a consolidated return for two consecutive taxable years, it must make payments of estimated tax on a consolidated basis for each subsequent
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