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CREDIT FOR ESTIMATED TAX You must make quarterly estimated tax payments if your estimated tax liability (your estimated tax reduced by any state tax withheld from your in-come) is at least $600, unless that liability is less than ten percent (10%) of your estimated tax. The total estimated tax credit to be claimed is the sum of the payments made with the quarterly installments for taxable year 2005, any overpayments applied from your 2004 personal income tax return, and any payments made with your West Virginia Application for Extension of Time to File (Schedule L).
Enter the amount of any estimated payments here.
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