No you cannot!! YOu are taxed on your yearly income and can change from year to year. While you can't actually finally calculate and report your taxes until the period has ended, just like making estimated payments during the year, which when you finally determine exactly how much was due you take as a credit against that amount, you could actually pay a large amount in now....(the Treasury will accept the money), and as you determine your tax each period, credit an amount from that to it, carrying fward the rest to be used in another period. Any unused amounts could be refunded at any time.
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