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? Calculate the payment amounts and provide federal Form 1040-ES, Estimated Tax for Individuals, and the state equivalent for the taxpayer. 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. File Form 1040-X, Amended U.S. Individual Income Tax Return, for the taxpayer. File Form 9465, Installment Agreement Request, for the taxpayer. Mark for follow up