A client has $232,380 in wages, $61 in interest, $8,816 in capital gains, $3,190 in rental income and a $1,500 HSA deduction.

$217,909 taxable income, total tax is $39450 after child tax credit.

Withholding was $40,686, so they're getting a refund of $1,236.

So why does Pro-Series print out 1040-ES forms for them?