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Get IRS 1041-ES 2017

Or 2016 or that return didn't cover a full 12 months, item (2) doesn't apply. For this purpose, include household employment taxes when figuring the tax shown on the tax return, but only if: The estate or trust will have federal income tax withheld from any income, or The estate or trust would be required to make estimated tax payments (to avoid a penalty) even if it didn't include household employment taxes when figuring its estimated tax. Exceptions. Estimated tax payments aren't requi.

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