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Stimated Tax 4 Every entity required to file a Business Profits and/ or Business Enterprise Tax return must also make estimated tax payments for each individual tax for its subsequent taxable period unless the annual estimated tax for the subsequent taxable period for each individual tax is less than $200. However, quarterly payments are required to be made whenever your annual estimated tax for the subsequent taxable period equals or exceeds $200 for either tax. (See paragraph 6 for exception.

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