Attempts $$ Average $/4$

$7.$ Estimates, extensions, and amendments

When are items due?

Part of tax preparation and filing involves understanding when various items are due to the IRS. Complete the statements below as they apply to tax payments, extensions, and amended returns.

Some taxpayers must make four quarterly installments. These are due $q,$

Individual tax filers must file their annual federal return no later than $$

If a taxpayer amends a return, they submit revised calculations for determining tax liability. They file this return

$$

In some cases, up to six years from when a return was filed, taxpayers can be notified that they are subject to $$

$$

$$

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