They should have calculated their 2022 tax liability and updated their withholding to produce a small refund when the bill was signed in December, 2022 then recalculated any time their situation ended.The small refund allows them to file taxes late without penalty if their first half of 2022 gets busy.With supplemental wages like bonus withheld at just 22% or non-wage income, they should have paid estimated taxes when payroll withholding was insufficient.I keep a text file I update with estimated tax liability, taxes paid to date, withholding required, and the withholding form entries needed to achieve that for state and federal taxes.I also keep a large envelope with the year written on the outside which accumulates printed material like property tax bills and eventually W2 forms.Once available, I buy a copy of H&R Block software because I never forgave Quicken for the TurboTax copy protection which precluded running it on my computer.Then I e-file, print a copy, add it to the folder, and keep that for 7 years.(Iu2019ve had to write off worthless stock from three companies I worked for that went out of business. Without complications, the IRS says 3 years is sufficient)