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Thank you for the quick response. By deductions I essentially mean that we will have things that we can "write off" as a business expense for him now (i.e. things he has to purchase for his job each month) and I want to make sure I'm not just being told the estimated tax payment is based on how much he made and what the tax bill is associated with that. In other words, determining what our tax bill is after those expenses are deducted from the tax bill.