A pilot or flight attendant's tax liability is the amount of tax they actually owe after a tax return is prepared. If estimated payments during the course of a tax year were in excess of the tax liability, then the tax payer will receive a tax refund. If the estimated payments were less than the tax liability, the tax payer will owe tax to the IRS and may also incur a penalty.
The amount of a taxpayer's tax liability is dependant on:
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