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Juanita is single and self-employed. Juanita owed $1,300 in taxes on her 2021 return and expects her taxes to be the same for 2022. Does

Juanita is single and self-employed. Juanita owed $1,300 in taxes on her 2021 return and expects her taxes to be the same for 2022. Does she have to pay estimated tax in 2022?

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