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I’m not sure I understand the question. I’ve owed last 4 years, including this year. I pay it out of saved money and move on.
I check my tax withholdings occasionally throughout the year, try to get it as close as possible. Usually I’m within 1-2k.
Consulting
Isn’t this the consulting bowl? What is your question
Usually people who are married and don’t know how to properly do the right withholding. Also people who realize capital gains
Work a lot
Or at least get paid a lot for work
I mean what kind of consulting, or level are you at? I specialize in marketing consulting and I've never had to pay more than a few hundred dollars.
I wouldn’t say how much you make is irrelevant. In order to owe big to the IRS, you had to earn big. Also aligning with holdings to the amount owed becomes tougher if what you make is lumpier (bonus and other non-salary components) and also have investment gains.