Usually, estimated tax payments must be made if the __________.

State income tax due (after credits), less any state tax withheld, is greater than a specified base amount.

The taxpayer expects the state income tax withheld (in the current year) will be less than the required annual payment for the current tax year.

The Taxpayer's total tax paid by way of withholding and credits is 10% of the current year's tax liability.

Taxpayer's total tax paid by way of withholding and credits must be 200% of the prior year's tax liability. Mark for follow up