Many of my clients are seeing thousands more in interest income this year, so their tax bill is higher. Combine that with a higher rate for figuring ES penalty, and once or twice a week I find someone who will owe more than $100 if they wait until April 15 to file their return, but less than $100 if they pay what they owe right now. It is sometimes difficult to convince people that filing early is going to save them money.

For people who charge by the form: How much is the fee, for the 2210 not completed?