Example:1.) previous year taxes were $9002.) less than $1,000 is owed for the current tax yearThe lowest safe harbor is $0, item 1. ... And, thanks for the clarification. I can see how the particular criterion that might be met could change in any given year depending on the amount of taxes paid and whether The particular safe harbor can also change from "quarter" to "quarter" if you use the annualized income worksheets to calculate your tax liability.Ira
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