A
·
B
·
C
·
D
·
E
·
F
·
G
·
H
·
I
·
J
·
K
·
L
·
M
·
N
·
O
·
P
·
Q
·
R
·
S
·
T
·
U
·
V
·
W
·
X
·
Y
·
Z
·
·

Directory Results for Who Must File Estimated Tax Payments Payment Due Dates Fiduciaries of an estate or trust (resident or nonresident), generally must pay estimated tax if the estate or trust is expected to owe more than $500 after subtracting withholding and credits to WHO MUST FILE Every individual is required to file a Local Earned Income Tax Return, regardless of whether tax is due, refund or credit due, tax