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:

Bipolar Disorder

A mental health condition marked by extreme mood swings, including emotional highs (mania or hypomania) and lows (depression).

Lithium

Lithium is a chemical element used in the treatment of bipolar disorder to stabilize mood and reduce the severity of mood swings.

Treat Mania

The process of managing or alleviating the symptoms of mania, which is a highly elevated mood typically associated with bipolar disorder.

Anticonvulsant

A medication used to prevent or treat seizures, acting on the nervous system to reduce the occurrence or severity of convulsions.