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@abctax55 wrote:

It is strictly a cash flow management opportunity.  It *may* reduce underpayment penalties;  I haven't had a chance to check (but I doubt it..)

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I think this could impact the 2210 calculation.  Looking at the draft instructions for Line 3 it does make an adjustment for "Deferral for certain Schedule H or SE filers".

https://www.irs.gov/pub/irs-dft/i2210--dft.pdf

Rick