C111162227.preview.getnetset.com
The second safe harbor requires that by April 15th, June 15th, September 15th, and January 15th, the taxpayer must have paid 25 percent, 50 percent (25 percent x 2), 75 percent (25 percent x 3), and 100 percent (25 percent x 4), respectively, of the previous year liability via tax withholding by the employer or estimated tax payments by the ... ................
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