A taxpayer whose estimated tax due after withholding is less than $1,000 need not make estimated payments even if the other requirements are met.

Name: A taxpayer whose estimated tax due after withholding is less than $1,000 need not make estimated payments even if the other requirements are met.
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According to IRS regulations, taxpayers whose estimated tax due after withholding is less than $1,000 are not required to make estimated payments.

A Taxpayer Whose Estimated Tax Due After Withholding Is Less