Quarterly Estimates for Individuals
Learning objectives
After completing this course, the learner should be able to:
- Identify who is required to make estimated tax payments
- Explain when and how estimated tax payments should be made
- Identify the methods for making estimated tax payments and calculate installment payments in accordance with those methods
- Recognize when penalties apply and whether the opportunity to abate penalties exists
- Recognize and apply rules for certain special issues related to making estimated payments
Instructor bio
Janelle Wilson Simpson worked for Deloitte Tax in London, England and Seattle, WA as a Tax Manager. She taught as an Adjunct Professor at Utah Valley University. She now provides tax consulting and compliance services independently.
A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823