form 2210 line 8, Maximum required annual payment based on prior year’s tax

[cl2019]

Can anyone help with this? 

Take 2019 tax year as an example, if I want to figure out 2019 tax year minimum estimated tax amount to avoid penalty, line 8 (Maximum required annual payment based on prior year’s tax) amount should be the amount from line 15 (Total tax) of 2018 1040? 

2210 instructions is a bit confusing. 

[cl2019]

OK, it seem the 1040-es instruction explains it better. 

[Catherine]

It depends on if the client needs to hit the 100% or 110% amount, too - so check that.  

[cl2019]

Thanks for the comment!