My wife works as an independent contractor for various hospitals in the Twin Cities. She set up a sole proprietorship this year and we apparently grossly underestimated what she was going to owe. Coupled with the fact that I boneheadedly claimed too many allowances, we ended up owing the most we've ever had to pay in. Here's to better planning in 2011!! I'll be throwing down a few pints tonight, that's for sure.