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Just PoliticsLeisure
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 Many businesses file quarterly returns along with
Posted by Linda_H/FL on 2/21/21 4:37pm

making quarterly estimated tax payments - back in the day in CT we had an account set up at a bank and I used to make quarterly deposits to it to pay the taxes. I believe that was the quarterly payroll tax.

Smaller businesses with little/low tax liability and no employees can handle it differently....but if your year-end payment owed is over a certain amount they'll make you make quarterly payments on your "estimated" income for the next year.
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