title = "Estimated Tax Payments for Individuals"

content = """
Individuals with income not subject to withholding must pay estimated tax
quarterly to avoid underpayment penalties. Marble Column CPA calculates
required amounts and advises clients on payment timing and methods.

**Requirements:** Generally, pay at least 90% of current-year tax or 100%
(110% for high income) of prior-year tax through withholding and estimated
payments, in installments. Farmers and fishermen have different rules.

**Due Dates:** April 15, June 15, September 15, January 15 of following year.
If the date falls on a weekend or holiday, the next business day applies.
Underpayment in early quarters increases penalty even if annual payments are
sufficient.

**Annualized Income Method:** When income is uneven, annualized income
installment method can reduce penalty by aligning payments to actual quarterly
income. File Form 2210 with schedule to claim. Recommend when clients have
lumpy income (e.g., year-end bonus, large capital gain).
"""  # noqa: E501

version = "0.0.1"
