Thanks for your help Ed! You are right New York has a similar form..it is IT-2105.9. Like the Federal Requirement you pay a penalty if you

1.) Don't have 100% of last year's liability withehld this year
OR
2.) Don't have at least 90% of what you owed in the current year

There is one more condition if you Owe less than $1000 federally there is no penalty. For New York state there is no penalty if you owe less than $100 to the state.

I found my information by looking at yahoo tax form category. You post helped me do a search on the correct wording once I got to the Tax form section.

Jose R Fool