Absolutely filing the tax return and paying taxes are two entirely separateevents. Either can happen first.Most people do it together they file the tax return at the same time as paytaxes due.But you can file your tax return on 210 and pay the taxes on 415.You can also pay taxes on 110 and file your return on 320.You can also pay some taxes before and some taxes after pay some taxes on110 some more on 120 file returns on 220 along with some more taxes andpay the rest on 415.I picked the dates 210 110 320 at random just as examples. They do nothave any significance.