Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Refund and Amount of Tax Owed Workout

Skills Workout

Certification Warm Up: Question 2 of 2

Taxpayers who underpay their estimated tax liability for the previous tax year may be _____.

A Subject to a penalty for underpayment of estimated tax
B Required to complete Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts
C Restricted from paying taxes in monthly installments
D Restricted from paying taxes electronically


Publication 4012, Balance Due Returns

Publication 4012, Balance Due Returns