From time to time, instead of presenting a full column, we will use this space to look at a few items of interest.
If you are retired or living on income from dividends or interest, you may think the 10 percent July 1 tax cut did not help you, or that you cannot benefit from it until tax-filing time next year. This is not necessarily true. If you make estimated tax payments on a quarterly basis, you or your accountant can refigure the estimate to come up with a lower tax payment for this quarter and in the future.
Assuming the 10 percent cut scheduled for July next year is not altered by Congress, you will be able to perform this exercise again at that time.
If you do not make quarterly payments, you will notice the difference when you file your 1982 return before next April 15.
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