Estimated tax payments are made by those who have income from sources other than wages or salaries.

Name: Estimated tax payments are made by those who have income from sources other than wages or salaries.
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Estimated tax payments are typically made by individuals who have income from sources such as self-employment, dividends, interest, or rental income. Wages and salaries usually have taxes withheld by the employer, so estimated payments are not necessary for those sources of income.

Estimated Tax Payments Are Made by Those Who Have Income