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This is not true of your estimai .■. tax payments. These quarterly payments are clearly marked as having been paid in on specific dates. If you try to eliminate penalties by boosting your fourth quarter only but not retroactively for the first three quarters of the year, the II percent penalty will still be assessed for shortages in the first three quarters.
This illustration is just one area where you can save yourself money by doing a year-end tax estimate and then making indicated adjustments to minimize your tax liability or eliminate penalties that might otherwise be assessed.
Q. Earl Yancey, CPA, is a Viewtown resident, and maintains his accounting practice in Warrenton.
91.3%