Assertion: taxpayer's return | /r/HasSubevent | payment
Facets:
value: optimally
type: MANNER
Source sentences:
text: Optimally, a return should result in a payment owed of just less than the amount that would cause a penalty charge, which is 100% of the prior year's tax (110% for high income individuals), 90% of the current year's tax, or $1,000 for individuals who have direct withholding and do not pay estimated tax.