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FYI: MANY OF MY CLIENTS ARE FREELANCERS who are legally required to make estimated tax payments. I remind them that the IRS takes a dim view of freelancers, self-employed individuals and others who miss deadlines for making those quarterly payments. Miss just one, says the IRS, and it might exact a sizable, nondeductible penalty. Regards, Ted http://www.humbledollar.com/2018/02/rendering-unto-caesar/