Like Albertporter et al, I usually wind up paying, although only ~3k. This year I owed $3,600.00 & since I decided to stop operating as an independent, I'm paying my taxes on the installment plan. Of course, the $600.00 rebate went towards the taxes owed. When we get our 1040 refund this year, both WAF scenarios dictate a new sofa. Gotta have somewhere to sit to listen to the tunes, eh?