This is the strategy I also employ -- generally by the 1/15 date I send a check for what I sent the year before. I don't even bother sending estimated state in

This is the strategy I also employ -- generally by the 1/15 date I send a check for what I sent the year before. I don't even bother sending estimated state income tax, that works out to like a $25 penalty by the time they get back to me.