> Do you just estimate based on what you expect to earn? I echo the advice to get a good accountant, but "estimating" is what I've been doing for the past 5 ye

> Do you just estimate based on what you expect to earn? I echo the advice to get a good accountant, but "estimating" is what I've been doing for the past 5 years. I had an unexpectedly good year a few years ago and wound up underpaying on my quarterly taxes. The IRS and the State of NY both charged me a small fine and I just sucked it up and paid it. It's quite a racket they've got going on considering income tax was supposed to be a temporary measure to get us through WWI.