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Thanks in advance for any help.

I miscalculated 2011's taxes and will be getting a large (waaaay too large) refund. OTOH, better that than to miss the safe harbor.

2012 will be the first year that I am working as an independent contractor & therefore need to deal with taxes myself. I know that I need to do quarterly taxes. My question is can I use the refund as the 1st quarter's payment? Or am I going to have to take it as a refund and then turn around and send in my payment?

Kristi
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Look at line 75 on form 1040.
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