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First of all, if you had no federal tax liability for 2020 (e.g. if you had no income in 2020 or had so little that it was below the standard deduction), and you were a US citizen or resident alien for all of 2020, you will not have a federal underpayment penalty for 2021, so you can just not pay any federal estimated taxes for 2021 and not suffer any ...


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