If a taxpayer has a balance due, the tax preparer may need to determine if estimated payments will be necessary for the next year. If they are necessary, what steps should the tax preparer take?

a- Calculate the payment amounts and provide federal Form 1040-ES, Estimated Tax for Individuals, and the state equivalent for the taxpayer.

b- Have the taxpayer file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, and pay any balances six months later.

c- File Form 1040-X, Amended U.S. Individual Income Tax Return, for the taxpayer.

d- File Form 9465, Installment Agreement Request, for the taxpayer