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Underpayment Penalty Form NJ2210
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In General - You may owe interest if you did not make estimated payments, including withholdings, equal to at least 80% of your 2004 tax liability (Line 40, Form NJ-1040 or Line 22, Form NJ-1040EZ) ) or 100% of your 2003 tax liability, provided your 2003 New Jersey Gross Income Tax return covered a full 12 month period. We will compute the penalty for you based on your input.
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