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

a) File Form 9465 for the taxpayer

b) File Form 8879

c) If the taxpayer should make estimated payments, the preparer should calculate and provide federal

Form 1040-ES and the state equivalent for the taxpayer.

d) The taxpayer can file form 4868 and pay any balances six months later.