When Must a Tax Return Preparer Refrain from Claiming Estimated

question 11

Short Answer

When must a tax return preparer refrain from claiming estimated deductions on a client's tax return?

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Definitions:

Physiological

Pertaining to the branch of biology that deals with the normal functions of living organisms and their parts.

Self-efficacy

An individual's belief in their own ability to complete tasks and achieve goals.

Self-esteem

An individual's subjective evaluation of their own worth, encompassing beliefs and emotions about oneself.

Self-actualization

Self-actualization is the realization or fulfillment of one's talents and potentialities, considered as the highest need in Maslow's hierarchy of needs.